• Information for primary producers 2015

    This guide is not available in print or as a downloadable PDF.

    This information is to help you claim deductions on your 2015 tax return.

    Who is a primary producer?

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    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    A primary producer is an individual, trust or company carrying on a primary production business alone or in partnership. You are a primary producer if you carry on a business of:

    • cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things) in any physical environment
    • maintaining animals for the purpose of selling them or their bodily produce, including natural increase
    • manufacturing dairy produce from raw material that you produced
    • conducting operations relating directly to taking or catching fish, turtles, dugong, bêche-de-mer, crustaceans or aquatic molluscs
    • conducting operations relating directly to taking or culturing pearls or pearl shell
    • planting or tending trees in a plantation or forest that are intended to be felled
    • felling trees in a plantation or forest, or
    • transporting trees or parts of trees that you felled in a plantation or forest to the place  
      • where they are first to be milled or processed, or
      • from which they are to be transported to the place where they are first to be milled or processed.
       
      Last modified: 12 Nov 2015QC 44323