For RAFS and RASF, a farmer or sugarcane farmer needs to derive a significant part of their income from their relevant farming enterprise in order to fulfil the requirements for a [glossary:qualifying farmer:560] and [glossary:qualifying sugarcane farmer:449] respectively.

When determining whether a person derived a significant part of their income from farming or sugarcane farming, gross (before expenses) income figures should be used. The general rule will be that at least half of the person's income was involved. The entire period is examined as a whole.

An indication of a [glossary:family member's:159] major source of income can be obtained from the farmer's tax return or the [glossary:farm:68] or [glossary:sugarcane farm:618] business tax return.