Qualifying sugarcane farmer – 15 years continuous involvement
Qualifying sugarcane farmer – 20 years involvement
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.