Duties CP - Family Farm Transactions: Primary Production Business Exemptions

Commissioner’s practice
DA 51 - The factors the Commissioner will consider when determining whether farming property is used in a business of primary production, and how the Commissioner will exercise discretion.
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This Commissioner’s practice outlines:

  • the factors the Commissioner will consider when determining whether farming property is used in a business of primary production and
  • how the Commissioner will exercise discretion to determine if a transferor used farming property in the business of primary production immediately before the property is transferred.

Read this practice together with the ‘Exempt Family Farm Transactions – Transfer Duty’ fact sheet.

This Commissioner's practice covers:

  • dominant use of the land
  • establishing primary production activities as a business
  • business indicators
    • significant commercial purpose or character
    • intention to farm
    • profit-making purpose
    • activities organised in a business-like manner
    • similar characteristics and manner to other businesses
    • business or hobby
  • farming immediately before the transaction
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