Eligible interest in a sugarcane farm
Eligible interest in a relevant sugarcane farm asset
A sugarcane farmer holds an eligible interest in a [glossary:sugarcane farm:618] if they:
- have a legal estate or interest in the sugarcane farm, or
- have a transferable legal right or a transferable licence to occupy the farm for a particular purpose of the [glossary:sugarcane farm enterprise:704], or
- have an equitable estate or interest in a farm, as mortgagor of the legal estate or interest in the farm; or
- are a shareholder in a private company that owns or holds a pastoral lease over the farm land.
Refer to subsection 5PAA(5) for the full definition.