(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.]