According to subsection 5PAA(1) of the VEA, a sugarcane farm is a farm that is used predominantly for the purposes of a sugarcane farm enterprise .

According to subsection 5P(1) of the VEA, a relevant farm asset in relation to a farm, means any livestock, crop, plant or equipment that is a produce of, or is used for the purposes of, the farm enterprise.

According to subsection 5PAA(1) of the VEA, a sugarcane farm enterprise is a farm enterprise where:

• a majority of the enterprise is undertaken for the purposes of farming commercial quantities of cane sugar, or
• a significant proportion of the enterprise is undertaken for the purposes of growing commercial quantities of cane sugar, and the Commission has determined that there are special reasons why the farm enterprise should be treated as a sugarcane farm enterprise.

For the full definition, refer to subsection 5PAA(1).