Western Australian Current Acts

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DUTIES ACT 2008 - SECT 101A

101A .         References to primary production

        (1)         A reference to primary production is a reference to any of the following —

            (a)         the growing or rearing of plants (including trees, fungi or any crop) for the purpose of selling them, parts of them or their produce;

            (b)         the breeding, rearing or maintenance of living creatures for any of the following purposes ( produce animals ) —

                  (i)         selling them, or their progeny, for food;

                  (ii)         the production or collection of their skins, shells or bodily produce;

                  (iii)         selling parts of them or their skins, shells or bodily produce;

            (c)         the breeding, rearing or maintenance of produce animals for the purpose of selling them or their progeny —

                  (i)         for stud purposes; or

                  (ii)         to be used for a purpose set out in paragraph (b)(i), (ii) or (iii);

            (d)         the breeding or rearing of horses for the purpose of selling them or their progeny;

            (e)         any other thing prescribed for the purposes of this subsection.

        (2)         In determining whether or not something is primary production —

            (a)         it is irrelevant whether a thing is sold, or to be sold, in a natural, processed or converted state; but

            (b)         the processing or converting of anything for the purpose of selling it is not primary production.

        [Section 101A inserted: No. 1 of 2015 s. 11.]



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