LTAA (2002): SECTION 30C and 30D
FLT30
LAND TAX
EXEMPTION APPLICATION: LAND USED FOR
PRIMARY PRODUCTION BUSINESS
INSTRUCTIONS
Sections 30C and 30D of the Land Tax Assessment Act 2002 (‘LTA Act’) provide an exemption for land used
solely for a primary production business. If the land is non-rural land, the exemption is only available where
the land is used for a primary production business by the owner, a person related to the owner of the land (if
the owner of the land is a family owner), or a combination of both.
For further information and a definition of terms used, please refer to the LTA Act, the Land Tax fact sheet
‘Exemption for Land Used for Primary Production Exemption’ and Commissioner’s Practice LT 17 ‘Land Tax Primary Production Business Exemptions’, available from the Office of State Revenue website.
The onus of proving that land qualifies for the primary production exemption rests with the owner of the land,
even if another person uses the land. If another person uses the land, the owner is responsible for obtaining
detailed information about that other person’s use of the land including details of non-primary production
uses, if any.
Any additional supporting information should be attached and numbered according to the section to which it
refers. If a section of the application is not applicable please mark it N/A.

Section 29 of the LTA Act defines non-rural land as all land in the State that is in the metropolitan
region, or that is outside the metropolitan region and is zoned other than for rural purposes under a
local planning scheme or an improvement scheme.
If your property is non-rural land for the assessment of land tax, you are required to complete the
Declaration and Parts A, B, C and D of this form.

Section 29 of the LTA Act defines rural land as all land in the State other than non-rural land.
If your property is rural land for the assessment of land tax, you are required to complete the
Declaration and Parts A, B and C only of this form.
Please read all relevant parts of this form prior to completing the application form to ensure that the
use of your land satisfies all relevant criteria for exemption.
DECLARATION
I, ………………………………………………..… of ………………………………………………………………….
(Full Name - please print)
(Postal Address)
declare that all particulars in this form are, to the best of my knowledge and belief, true and accurate.
Capacity in which declaration is made: ...........................................................……………………………….
(e.g. Owner, Agent, Trustee etc)
Signed: …………………………………………………..………….
Telephone number: (
Date: ……..….… / …………… / …….……..
) …………………………. Email address…………………………………………………
IT IS AN OFFENCE UNDER THE LAND TAX ASSESSMENT ACT 2002 AND TAXATION
ADMINISTRATION ACT 2003 TO PROVIDE FALSE OR MISLEADING INFORMATION
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Part A - GENERAL REQUIREMENTS
1.
Owner’s Contact Details
Land Tax client ID
(as shown on your notice of assessment)
Last Name
First Name
Middle Name(s)
Date of Birth
Individual(s)
Last Name
First Name
Middle Name(s)
Date of Birth
Corporation Name
ACN
Corporation(s)
Corporation Name
ACN
Trust Name
Trustee(s) Names
Trust
Date of Birth
ACN
Contact Person’s Name
Unit/Flat/Building
Contact Details
House No/Street/PO Box
Suburb
Postcode
2.
State
Contact Number
User’s contact details (if the owner is not the user):
User’s Name
Unit/Flat/Building
House No/Street/PO Box
Suburb
Postcode
01058897
State
Contact Number
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3.
Land Details
Land ID
(as shown on your notice of
assessment)
4.
Street Address
Year(s) for which exemption is claimed
Part B - DETAILS OF THE USE OF THE LAND (refer to question 3)
5.
Is the land non rural land for the assessment of land tax?
i
Reminder: If the land is non-rural land for the assessment of land tax, you are required
to complete Parts A, B, C and D of this application form.
6.
What year did you commence primary production activities on the land?
7.
Are stock agisted on the land?
If yes, advise the name and contact details of the owner of the stock, the type
of stock and number of head and who tends for and controls the agisted stock?
8.
Is the land used for any other purpose?
Yes/No
Yes/No
ii
Yes/No
If yes, provide details including percentage used for each purpose:
If land is used for any other purpose, including secondary production, provide a sketch showing the
areas used for each purpose. The sketch should show the position and uses of all buildings, all internal
and external fences, etc. Approximate dimensions should also be given.
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9.
Advise of all improvements on the land which are used in conjunction with the primary
production business (i.e. farm manager’s residence, sheds, structures, dams, fences etc):
10. Advise of all improvements on the land which are NOT used in conjunction with the primary
production business (i.e. residence, winery, secondary processing plant, restaurants, cafes etc):
11. Is the land used in conjunction with any other land?
Yes/No
If yes, provide details of this land:
12. Are there any current or pending development applications lodged for the
land?
Yes/No
If so, provide details:
13. Is the land subject to a lease agreement?
Yes/No
If yes, provide a full and complete copy of the lease agreement
14. Do you have a Department of Primary Industries Property Identification Code?
Yes/No
If yes, provide a photocopy of the Property Identification Code card
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Part C - DETAILS OF THE PRIMARY PRODUCTION BUSINESS
15. Advise () the types of primary production carried out on the land:

the breeding, rearing or maintenance of living creatures for the purpose of selling them or their
progeny for food.

the breeding, rearing or maintenance of living creatures for the production or collection of their
skins and shells or bodily produce.

the breeding, rearing or maintenance of living creatures for the selling parts of them or their skins,
shells or bodily produce.

the breeding, rearing or maintenance of living creatures for the purpose of selling them or their
progeny for stud purposes.

the growing or rearing of plants (including trees, fungi or any crop) for the purpose of selling them,
parts of them or their produce.

the breeding or rearing of horses for the purpose of selling them or their progeny.
16. What is the trading name of the business?
17. Do you have an ABN?
Yes/No
If yes provide the ABN
iii
18. Describe the nature of the business and all the activities conducted on the land [attach additional
pages if required]
19. Provide details of the income, expenses and profit/loss relating to the primary production activity
carried out on the land (Note - provide details for the most recent and previous four financial
years if applicable.)
Financial Year(s) Ending
30/6/____
30/6/____
30/6/____
30/6/____
30/6/____
Gross Income
Expenses
Net Income (Loss) of Primary
Production Business
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20. If the primary production activity has failed to make a profit in ANY of the above financial years,
describe in detail why the primary production activity failed to make a profit.
21. If the primary production activity has failed to make a continuing profit in the above financial
years, describe in detail when and how the activity is anticipated to make a profit.
22. Is the user of the land engaged in primary production full time
Yes/No
If no, advise the user’s occupation:
23. Are financial statements prepared for the primary production business on a
yearly basis?
Yes/No
If yes, advise the name and contact details of the person who prepares the documents:
24. Insert relevant stock details for the most recent and previous four financial years below
Living Creatures
If your primary production business includes the breeding, rearing or maintenance of living creatures for
the purpose of selling them or their progeny (e.g. cattle grazing, horse breeding, pig farming, etc)
complete the following tables for the most recent and previous four financial years.
Land ID
01058897
Type of
Living
Creatures
Year Ending 30/6/________
Opening
Stock
Stock
Purchased
Stock Sold
Number
$
Deaths
Natural
Increase
Closing
Stock
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Land ID
Land ID
Land ID
Land ID
01058897
Type of
Living
Creatures
Type of
Living
Creatures
Type of
Living
Creatures
Type of
Living
Creatures
Year Ending 30/6/________
Opening
Stock
Stock
Purchased
Stock Sold
Number
$
Deaths
Natural
Increase
Closing
Stock
Year Ending 30/6/________
Opening
Stock
Stock
Purchased
Stock Sold
Number
$
Deaths
Natural
Increase
Closing
Stock
Natural
Increase
Closing
Stock
Natural
Increase
Closing
Stock
Year Ending 30/6/________
Opening
Stock
Stock
Purchased
Stock Sold
Number
$
Deaths
Year Ending 30/6/________
Opening
Stock
Stock
Purchased
Stock Sold
Number
$
Deaths
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If your primary production business includes the breeding, rearing or maintenance of living creatures for
the purpose of selling parts of them or their skins, shells or bodily produce (e.g. wool, eggs, dairy
farming, etc) complete the following table for the most recent and previous four financial years.
Land ID
Produce
Year Ending
30/6/_______
Year Ending
Year Ending
Year Ending
30/6/_______ 30/6/_______ 30/6/_______
Year Ending
30/6/_______
Yield
Yield
Yield
Sales
Sales
Yield
Sales
Yield
Sales
Sales
25. What breed(s) of livestock are kept on the property?
26. What is the maximum carrying capacity of stock on the property?
27. Do you have a registered brand?
Yes/No
If yes, provide brand:
28. Insert relevant stock details for the most recent and previous four financial years below
Plants (including trees, fungi or any crop)
If your primary production business includes the growing or rearing of plants (including trees, fungi or
any crop) for the purpose of selling them, parts of them or their produce (e.g. market garden, viticulture,
orchard, silviculture, etc) complete the following tables for the most recent, and previous 4 financial
years.
Note: for forestry businesses provide expected yield and sales if no sales have been made during the
relevant period
Year Ending 30/6/_________
Land ID
01058897
Crop/Produce
Area Under Crop
Yield
Sales
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Year Ending 30/6/_________
Land ID
Crop/Produce
Area Under Crop
Yield
Sales
Year Ending 30/6/_________
Land ID
Crop/Produce
Land ID
Crop/Produce
Area Under Crop
Yield
Sales
Year Ending 30/6/_________
Area Under Crop
Yield
Sales
Year Ending 30/6/_________
Land ID
Crop/Produce
Area Under Crop
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Yield
Sales
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29. Provide the local authority land rates for the most recent and previous four financial years if
applicable.
Land ID
Year Ending 30/6/_________
Rates
30. Provide any additional comments relevant to the primary production activities:
If your property is non-rural land for the assessment of land tax, continue on to Part D. If your
property is rural land for the assessment of land tax, you do not have to complete the following
section.
Section 29 of the LTA Act defines non-rural land as all land in the State that is in the metropolitan
region, or that is outside the metropolitan region and is zoned other than for rural purposes under a
local planning scheme or an improvement scheme.
Section 29 of the LTA Act defines rural land as all land in the State other than non-rural land.
Part D - OWNER AND USER INFORMATION
In addition to being used solely for a primary production business, to qualify for the exemption non-rural land
must be used for that purpose only by an owner of the land, a person related to an owner of the land (if the
owner of the land is a family owner), or a combination of both.
To determine family relationships, an individual (where land is owned jointly by two or more individuals), or an
individual that is a shareholder, unit holder or beneficiary (as the case may be) may be nominated in writing
by the family owner. Such a nomination will determine which family the relationships are to be tested against.
Refer to the attached notes for the definition of who is a related party for the purposes of section 30D of the
vi
LTA Act.
To allow the Commissioner to determine whether a qualifying family relationship exists please complete the
iv
following sections as applicable.
If the land is held in trust please provide copies of the trust deed.
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31. Owner(s) of the land
Individual owner(s)
Name(s):
Relationship of individuals to each other individual:
Nominated individual(s) (if applicable):
Corporate owner(s)
Name/s of corporation(s):
Name(s) of shareholder(s):
Relationship of shareholders to each other shareholder:
Nominated shareholder(s) (if applicable):
Unit trust owner(s)
Name(s) of trustee(s):
Name(s) of unit trust(s):
Name(s) of unit holder(s):
Relationship of unit holders to each other unit holder:
Nominated unit holder(s) (if applicable):
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Discretionary trust owner(s)
Name(s) of trustee(s):
Name(s) of discretionary trust(s):
Name(s) of beneficiaries:
Relationship of beneficiaries to each other beneficiary:
Nominated beneficiaries (if applicable):
32. User(s) of the land
Note: The Commissioner regards the user of the land as the person entitled to the income from conducting the
primary production business on the land.
Individual user(s)
Name(s):
Relationship of individual user(s) to the nominated individual:
Corporate user(s)
Name(s) of corporation(s):
Name(s) of shareholder(s):
Relationship of shareholders to the nominated shareholder:
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Unit trust user(s)
Name(s) of trustee(s):
Name(s) of unit trust(s):
Name(s) of unit holder(s):
Relationship of unit holders to the nominated unit holder:
Discretionary trust user(s)
Name(s) of trustee(s):
Name(s) of discretionary trust(s):
Name(s) of beneficiaries:
Relationship of beneficiaries to the nominated beneficiary:
33. Is the land jointly owned?
If the answer is NO go to Question 34
Yes/No
If the answer is YES go to Question 38
34. Is the owner of the land the user of the land?
If the answer is NO go to Question 36
Yes/No
If the answer is YES go to Question 35
35. Is the owner of the land the sole user of the land?
If the answer is NO go to Question 36
Yes/No
If the answer is YES go to the checklist.
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36. Is the owner a family owner in accordance with the provisions of the
LTA Act?
Yes/No
Note: Where a person who is not an owner is conducting the primary production business
on non-rural land, the land can only be considered for the exemption where all of the
v
owners are family owners. Refer to the attached notes for the definition of a family owner.
If the answer is NO the land does not qualify for the exemption.
If the answer is YES go to Question 37
37. Is/are the person(s) using the land related to the family owner (or nominated
individual) in accordance with the provisions of the LTA Act?
vi
Note: Refer to the attached notes to determine if the person(s) using the land is/are
related to the family owner (or nominated individual).
Yes/No
If the answer is NO the land does not qualify for the exemption.
If the answer is YES go to the checklist.
38. Do all the joint owners use the land?
If the answer is NO go to Question 40
Yes/No
If the answer is YES go to Question 39
39. Do any persons other than the joint owners use the land?
If the answer is NO go to the checklist.
Yes/No
If the answer is YES go to Question 40
40. Are all the joint owners family owners in accordance with the provisions of
the LTA Act?
Yes/No
Note: Where a person who is not an owner is conducting the primary production business
on non-rural land, the land can only be considered for the exemption where all of the
v
owners are family owners. Refer to the attached notes for the definition of a family owner.
If the answer is NO the land does not qualify for the exemption.
If the answer is YES go to Question 41
41. Are all the family owners related to the other family owners in accordance
with the provisions of the LTA Act?
vi
Yes/No
Note: Refer to the attached notes to determine if the person/s using the land is/are related
to the family owner (or nominated individual).
If the answer is NO the land does not qualify for the exemption.
If the answer is YES go to Question 42
42. Are all users either the nominated owner or a family member of the
nominated owner in accordance with the provisions of the LTA Act?
vi
Yes/No
Note: Refer to the attached notes to determine if the person/s using the land is/are related
to the family owner (or nominated individual).
If the answer is NO the land does not qualify for the exemption.
If the answer is YES go to the checklist.
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CHECKLIST
Submit the following applicable documents to support your application
Tax return for previous ........ no of years
Profit & loss statement for previous ..... no of years
Balance sheet for previous ...... no of years
Business plan
Stock trading account
Deeds/constitution of trust
Permits/licences appropriate to your business
Photocopy of PIC card
Advertising materials/websites
Memberships to relevant associations
Water licences or allocations
Lease agreement
Sketch of land use
Trust deed
Other
Retrospective Assessment
Under section 15 of the LTA Act, land that has received an exemption on the basis of its use for primary
production business may be reassessed retrospectively for up to five years where the land is
subsequently subdivided.
Need more information?
Web Enquiry www.osr.wa.gov.au/landtaxenquiry
Website
www.osr.wa.gov.au/landtax
Please return completed form to:
Office of State Revenue,
GPO Box T1600, PERTH WA 6845
or as an attachment via our Web Enquiry.
Telephone:
(08) 9262 1200
Country Callers:
1300 368 364 (Local Call Charges)
This information should be read in conjunction with Commissioner’s Practice LT 17 ‘Land Tax - Primary
Production Business Exemptions’, the fact sheet and the Frequently Asked Questions available from the
Office of State Revenue website.
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APPLICATION NOTES
i
Section 29 of the LTA Act defines non-rural land as all land in the State that is in the metropolitan region, or
that is outside the metropolitan region and is zoned other than for rural purposes under a local planning
scheme or an improvement scheme.
Section 29 of the LTA Act defines rural land as all land in the State other than non-rural land.
ii
Section 30A of the LTA Act defines primary production as –
(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 the purpose of selling them or their
progeny for food, the production or collection of their skins, shells or bodily produce or selling 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 for stud purposes; or food; the production or collection of their skins, shells or bodily
produce; or selling parts of them or their skins, shells or bodily produce;
(d)
the breeding or rearing of horses for the purpose of selling them or their progeny; or
(e)
any other prescribed activity.
It is not relevant that the produce is sold in a natural, processed or converted state.
exemption does not extend to any portion of the land that is used for secondary production.
However, the
Where land is being used for multiple purposes, a partial exemption will be allowed for the portion of the
land being used for a primary production business. For example if two-thirds of a parcel or lot is being
used for primary production business and one-third of the land is used for a trucking business, the
exemption will only apply to two-thirds of the land.
iii
iv
To be eligible for an exemption under sections 30C or 30D of the LTA Act, the Commissioner must be
satisfied that a genuine primary production business is being conducted. When determining whether a
primary production business is being conducted on the relevant land, the Commissioner will consider a
range of factors including, but not limited to whether the activity –
(a)
has significant and substantial commercial purpose or character;
(b)
is directed at making a profit and has a prospect of making a profit;
(c)
is planned, organised and carried on in a businesslike manner;
(d)
has similar characteristics and is carried out in a similar manner to other similar businesses
considering the scale, size, permanency, repetition and regularity; and
(e)
in accordance with any other prescribed factor.
To qualify for exemption under section 30D of the LTA Act, non-rural land must be used for a primary
production business only by an owner of the land, a person related to an owner of the land (if the owner of
the land is a family owner), or a combination of both.
Where land is jointly owned by unrelated persons or a non-family owner, an exemption will only apply if all
of the owners are using the land for a business of primary production. In these circumstances the land will
not qualify for the exemption if the land is used by a person who is not an owner.
To determine family relationships, an individual (where land is owned jointly by two or more individuals), or
an individual that is a shareholder, unit holder or beneficiary (as the case may be) may be nominated in
writing by the family owner. Such a nomination will determine which family the relationships are to be
tested against.
If a nomination is not made within a reasonable time after a request, the Commissioner may nominate an
individual, shareholder, beneficiary or unit holder for this purpose.
Sections 30I, 30J, 30K and 30 of the LTA Act define who is related to a family owner.
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v
Family Owner
Section 29 of the LTA Act provides that family owner, in relation to land, has the meaning given in
section 30H.
A family owner of land is an owner of the land that —
vi
(a)
is an individual; or
(b)
is a corporation in which every shareholder is either the nominated shareholder or a family member
of the nominated shareholder (‘a family corporation’); or
(c)
holds the land in the capacity of trustee of a discretionary or other trust (other than a unit trust
scheme) under which every beneficiary is either the nominated beneficiary or a family member of the
nominated beneficiary (‘a family trust’); or
(d)
holds the land in the capacity of trustee of a unit trust scheme under which every unit is held by
either the nominated unit holder or a family member of the nominated unit holder (‘a family unit trust
scheme’).
Related Parties
Section 29 of the LTA Act provides that related, in relation to a family owner of land, has the meaning given
in sections 30I to 30.
Section 30I of the LTA Act provides that a person is related to a family owner of land who is an individual
(‘the individual’) if the person is:
(a)
a family member of the individual; or
(b)
a partner in a partnership in which every partner is either the individual or a family member of the
individual; or
(c)
a corporation in which every shareholder is either the individual or a family member of the individual;
or
(d)
a trustee of a discretionary or other trust (other than a unit trust scheme) under which every
beneficiary is either the individual or a family member of the individual; or
(e)
a trustee of a unit trust scheme under which every unit is held by either the individual or a family
member of the individual.
Section 30J of the LTA Act provides that a person is related to a family owner of land that is a family
corporation if the person is the nominated shareholder for the corporation (‘the shareholder’) or is:
(a)
a family member of the shareholder; or
(b)
a partner in a partnership in which every partner is either the shareholder or a family member of the
shareholder; or
(c)
another corporation in which every shareholder is either the shareholder or a family member of the
shareholder; or
(d)
a trustee of a discretionary or other trust (other than a unit trust scheme) under which every
beneficiary is either the shareholder or a family member of the shareholder; or
(e)
a trustee of a unit trust scheme under which every unit is held by either the shareholder or a family
member of the shareholder.
Section 30K of the LTA Act provides that a person is related to a family owner of land that is a trustee of a
family trust if the person is an individual who is the nominated beneficiary for the trust (the beneficiary) or
is:
(a)
a family member of the beneficiary; or
(b)
a partner in a partnership in which every partner is either the beneficiary or a family member of the
beneficiary; or
(c)
a corporation in which every shareholder is either the beneficiary or a family member of the
beneficiary; or
(d)
a trustee of another discretionary or other trust (other than a unit trust scheme) under which every
beneficiary is either the beneficiary or a family member of the beneficiary; or
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(e)
a trustee of a unit trust scheme under which every unit is held by either the beneficiary or a family
member of the beneficiary.
Section 30 of the LTA Act provides that a person is related to a family owner of land that is a trustee of a
family unit trust scheme if the person is the nominated unit holder for the scheme (the unit holder) or is:
(a)
a family member of the unit holder; or
(b)
partner in a partnership in which every partner is either the unit holder or a family member of the unit
holder; or
(c)
corporation in which every shareholder is either the unit holder or a family member of the unit holder;
or
(d)
a trustee of a discretionary or other trust (other than a unit trust scheme) under which every
beneficiary is either the unit holder or a family member of the unit holder; or
(e)
a trustee of another unit trust scheme under which every unit holder is either the unit holder or a
family member of the unit holder.
Section 29 of the LTA Act provides that family member has the meaning given in section 100 of the Duties
Act 2008.
Accordingly, a reference to a family member includes:
(a)
a child or remoter lineal descendant of the person; or
(b)
a parent or remoter lineal ancestor of the person; or
(c)
a brother or sister of the person or remoter lineal descendant of a brother or sister of the person; or
(d)
an aunt or uncle of the person; or
(e)
the spouse, former spouse, de facto partner of two years or former de facto partner of two years of
the person; or
(f)
the spouse or de facto partner of two years of a person mentioned in paragraph (a), (b), (c) or (d).
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