According to subsection 5PAA(1) of the VEA, a sugarcane farm enterprise is a [glossary:farm enterprise:219] 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 [glossary:Commission:545] 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).