Qualifying sugarcane farmer – 15 years continuous involvement

Subsection 5PAA(3) VEA

Qualifying sugarcane farmer – 20 years involvement

Subsection 5PAA(4) VEA

VEA  (go back)

A person is considered to be a qualifying sugarcane farmer if they have:

  • held an [glossary:eligible interest:151] in the [glossary:farm:68] for a continuous period of 15 years and the farm has for the last two years and since 29 April 2004 been a [glossary:sugarcane farm:618], or
  • acquired an eligible interest in the sugarcane farm before 29 April 2004 and had an [glossary:active involvement in the farm:394] or the farming industry in Australia for any period or periods totalling at least 20 years.

During either period the person or their partner must have derived a [glossary:significant part of their income:672] and contributed a [glossary:significant part of their labour:687] to the development of a sugarcane farm for at least the last two years.

Refer to subsections 5PAA(3) and 5PAA(4) for the full definition.