Primary Production Land
Exemption Application
Note:
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This form should be completed and lodged by new owners or their agent when primary production land is
acquired, and by existing owners, at the request of OSR, to verify that their land is used for primary production.
OSR should be advised when primary production activity ceases or changes on the land
Under the Taxation Administration Act 1996, it is an offence to give false or misleading information
If you need more room, complete your answers on a separate sheet and attach it to this form
Please use a black pen, print clearly in the boxed spaces and mark a cross in the appropriate boxes
Read more about land tax and primary production land at www.osr.nsw.gov.au
Client ID*
Tax year
*If you are registered as a client with OSR, please enter your client ID.
Contact Details
Care of
Street address or PO Box
Suburb
Postcode
Contact name(s)
Phone ( )
Email address
Mobile
The following application form is divided into five (5) parts:
Part I
– Property and land use details.
Part II – Business or industry for which the land is being used (only complete questions applicable to the
primary production activity you undertake).
Part III – Business details (only if land is zoned non-rural).
Part IV – Farm improvements and usage.
Part V – Other non-primary production uses.
To assist us in determining eligibility, applicants are advised that all parts of the application form must be completed
in full. The information provided must cover the whole period of your claim.
If you have any further enquiries, contact us on 1300 139 816.
Part 1 – Property and land use details
Provide the details of all the land you own.
Land
item
no.
Address of land and/or lot and deposited plan
Zoning
Land area
PPL claimed
1.
YesNo
2.
YesNo
3.
YesNo
4.
YesNo
5.
YesNo
6.
YesNo
7.
YesNo
8.
YesNo
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a) Is there a residence on the property?
Yes
No
b) This residence is occupied on a permanent basis:
by the owners
by tenants
c) If there are tenants, is it leased in conjunction with the primary production activity?
Yes
No
d) Are the house and land leased separately?
Yes
No
If so, how much rent is paid for the house per week?
How much rent is paid for the land per week?
e) Is the primary production activity carried on:
by the owners?  Go to f)
Other?
Please provide the name of the person/entity undertaking the activity.
Under what type of arrangement is this undertaken?
Agistment agreement
f)
Partnership
Lease
Other
What year did the primary production activity commence on the property?
g) Number of hours per week undertaking the activity.
h) What is the main occupation of the owner(s)?
i)
If the primary production activity is not conducted by the owner, what is the main occupation(s) of the individuals
carrying out the activity?
j)
Approximate percentage of land use:
Type
Percentage (%)
Residential purposes
Primary production
Unused land
Other
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k) Other buildings and structures on the property which are used in conjunction with the primary production
business include:
l)
Is the land used in conjunction with any other farmland?
Yes  Give details of this land below
Land
item no.
No
Address of land and/or lot and deposited plan
Zoning
Land area
1.
2.
3.
4.
5.
6.
7.
8.
m) Does the property have a farmland rating for council rating purposes?
Yes
No
n) Are there any current or pending development applications lodged for the property?
Yes  Give details below
No
Include costs relating to the development including council fees, consultant costs, details of the reason for
application, name and contact details of entity undertaking subdivision.
o) Is the land treated as trading stock for income tax purposes?
Yes
No
p) Are you a property subdivider and is this your main business?
Yes
No
q) What is your Australian Business Number (ABN)?
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Part II – Business or industry for which the land is used
1. The dominant use of the property is for the primary production business or industry of:
Grazing/Livestock (complete details at point 2)
Market Gardening (complete details at point 4)
Poultry farming (complete details at point 2)
Cereal Cropping (complete details at point 4)
Animal feedlots (complete details at point 2)
Hydroponics (complete details at point 5)
Dairying (complete details at point 2)
Viticulture (complete details at point 5)
Pig farming (complete details at point 2)
Orcharding (complete details at point 5)
Agistment (complete details at point 2)
Nursery (complete details at point 6)
Bee-keeping (complete details at point 3)
Forestry (complete details at point 7)
Other  Give details below
Fishing/Farming (complete details at point 8)
2.Grazing/Livestock/Poultry/Dairying
a) Details of the number of livestock grazed on the property in the last 12 months.
Type of livestock
Present
number held
Stock purchased
in the last
12 months
Stock sold in the last
12 months
Number
$
Natural
increases
Kilos of
meat sold
Cattle
Sheep
Horses
Goats
Pigs
Poultry
Other  b) Is the property currently registered with Local Land Services?
Yes
No
c) Does the property have a Property Identification Code (PIC) number?
Yes  If so, please provide below
No
Please provide a copy of the PIC certificate
d) Does the PIC include other properties?
Yes  If so, please provide below
No
e) Do you maintain Transported Stock Statements?
Yes  If yes, please provide copies covering the period of the claim
No
How are livestock transported?
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f)
Are stock agisted on the property?
Yes  Give details
i) Number and type of stock.
No
ii) Who tends for and controls the agisted stock?
iii) Is there a signed agistment agreement?
Yes  Please provide a copy
No
g) Have stock returns been filed with the Local Land Services?
Yes  Please provide copies
No
h) Details of the livestock:
Cattle
Breed(s)
What is the maximum carrying capacity of stock on the property?
Is the property a registered:
i. stud for cattle breeding?
ii.
Yes
No
dairy farm having a milk quota?
Yes
No
Do you conduct a breeding programme to improve the quality of the stock?
Yes
No
Dairy cows
Breed(s)
How many litres of milk were sold per year for the period of the exemption claim?
Year
Litres
Average price per litre
Sheep/Alpacas
Breed(s)
How many bales of wool were produced each year for the period of the exemption claim?
Year
No. of bales
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Average price per bale
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Horses
Breed(s)
Is the property registered as a stud for horse breeding?
Yes
No
For what purpose are the horses used?
Showing
Recreation use
Trotting/pacing
Thoroughbred racing
Agistment
Other  Give details below
Goats
Breed(s)
How many kilos of fleece were produced each year for the period of the exemption claim?
Year
Kilos
Average price per kilo
How many litres of milk were produced each year for the period of the exemption claim?
Year
Litres
Average price per litre
3.Bee-keeping
a) Is honey extracted on the property?
Yes
No
b) Are the beehives registered with the Department of Primary Industries in accordance with the
relevant provisions?
Yes
No
c) Are you, or the person(s) conducting the beekeeping, a licensed Apiarist?
Yes  Please provide a copy of your license
d) How many hives are on the property?
No
e) Are the beehives transferred to other properties during the year?
Yes  Give details below
No
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f)
Details of sales for last five years
Year
No. of hives
Honey extracted
Beeswax sales
Honey sales
g) Please provide a list of hive registration numbers as issued by the Department of Primary Industries.
4. Market gardening/Cropping
a) List details of the types of crops/produce grown on the property.
b) List the number of hectares under crop/market gardening and the average annual yield.
Crop/Produce grown
Area under crop
Yield
Sales
c) What is the major market to which your produce is sold?
d) Other details
5.Orcharding/Viticulture/Hydroponics
a) List types of trees/vines grown and the average yield per year of the exemption claim.
Type of trees
No. of trees
Yield
Sales
b) What is the total area under cultivation?
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c) What is the major market to which your produce is sold?
d) Other details:
6.Nursery
a) List details of the types of plants grown on the property for commercial sale.
b) Are there propagation activities on the property?
Yes  Give details below
No
What is the total area used for propagation?
c) Are the plants transported from another location and maintained awaiting sale?
Yes  Give details below
No
If so, what proportion of the property is used for this activity?
d) What is the major market to which your plants are sold?
Wholesale Retail
e) What other activities are occurring on the property?
Cafe
Homewares
Landscape supplies
Home improvements
Other  Give details below
7.Forestry
Hardwood
i) Provide details of the area covered by existing stands of timber and quantities harvested during the period of
the exemption claim.
Area covered by existing timber stands
Number of timber stands harvested
ii) Provide details of the management plan for the remaining hardwood stands.
iii) Provide details of the Approved Private Native Forestry Property Plan.
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Pine Plantations
i) Provide details of the area covered by the pine plantation, number of trees planted and the year the trees
were planted.
Area covered by the pine plantation Year when trees were planted
No. of trees planted
Year trees to be harvested
ii) Provide information regarding the culling plan for the plantation, including details on the thinning program,
fire precautions, provisions made for the removal of weeds and the watering of young trees.
8. Fishing/fish farming
Provide full details of the business undertaken.
Part III – Business details
Note:
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Only complete this section if the land is zoned non-rural.
This section is to be completed by the person(s) carrying on the primary production activity(ies).
1.Records
a) What records are kept to substantiate the business activities currently being conducted?
b) Are you engaged in primary production?
i) Full-time
Yes
No
ii) Part-time
Yes
No
iii) Number of hours per week undertaking primary production? c) Are you recognised as a primary producer by the Australian Taxation Office? OLT 028 | Primary Production Land Exemption Application | December 2015
Yes No
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2. Profits
a) Has the business made a profit for the period claimed?
Yes  From what source did you make the profit? (e.g. sale of crops, stock etc.)
No  Give details why no profit has been made.
When do you anticipate that the business will make a profit?
b) Profit and loss details
Year
Profit and loss results
Note: Please provide copies of your Profit and Loss Statements for the previous five years.
Part IV – Farm improvements
a) Is the property presently divided into paddocks?
Yes  Give details below of how many No
b) List farm buildings (e.g. stables, hay shed, machinery shed etc).
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c) List agricultural equipment and machinery held on the property which is used for the primary production activities.
d) List the improvements that have made to the land (including costs), which relate to the primary production
activities (e.g. fencing, pasture improvements, water, etc).
Part V – Other non-primary production uses
Please provide details of any other uses of the land including:
a) Is the property used for any other purpose apart from primary production?
Yes  Give details below
No
i) What percentage of the land area can be attributed to this use(s)?
ii) Who undertakes this activity(ies)?
iii) How much time and labour can be attributed to this use(s)?
iv) What is the financial benefit associated with this use? Please provide details relating to each year of your
claim and list separately where multiple non primary production uses occur.
Year
Profit and loss results
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v) What types of investments have been made for this use? Access roads, signage, accommodation.
b) Property plan
Please provide a sketch of the property plan/layout in the space provided:
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Comments/additional information:
To assist OSR in determining this application, an inspection of the property may be warranted to assist in the decision
making process. Do you authorise such an inspection subject to an OSR officer arranging a suitable time?
Yes
No
Phone no. for contact ( )
Declaration
I
declare that all information provided is true and correct in every particular.
Signature
Date / / 20
In what capacity are you completing this form? (i.e. Landowner, Agent, Trustee etc)
Privacy statement
Information collected from you on this form is required by the Office of State Revenue (OSR) to determine if you have a liability
or entitlement. The information may be provided to third parties with your consent or as required or permitted by law. OSR will
correct or update your personal information at your request. Read more about privacy at www.osr.nsw.gov.au
Contact details
1300 139 816* (Monday – Friday, 8.30 am – 5.00 pm)
www.osr.nsw.gov.au
*Interstate clients please call (02) 9689 6200
landtax.lodgements@osr.nsw.gov.au
GPO Box 4042
Sydney NSW 2001
Help in community languages is available.
DX 456
Sydney
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© State of New South Wales through the Office of State Revenue, 2015. This work may be freely reproduced and distributed
for most purposes, however some restrictions apply. Read the copyright notice at www.osr.nsw.gov.au or contact OSR.
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