Eligible descendant must have had active involvement
The eligible descendant that the sugarcane farm was transferred to must have been actively involved with a sugarcane farm that is transferred, over the last three years.
The eligibility criteria for transfer to descendant
Once the active involvement is established, it is necessary to satisfy other RASF eligibility criteria included in the table below.
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If the sugarcane farmer transfers the sugarcane farm as a gift to... |
Then the sugarcane farmer... |
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an eligible descendant VEA →
Requirement for qualifying sugarcane farmer Section 49Q(1) VEA Requirement for former partner Section 49Q(2) VEA |
meets the first criterion that allows them to participate in RASF More →
Eligibility criteria for participation in RASF |
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multiple eligible descendants VEA →
Requirement for qualifying sugarcane farmer Section 49Q(1) VEA Requirement for former partner Section 49Q(2) VEA |
meets the first criterion that allows them to participate in RASF More →
Eligibility criteria for participation in RASF |
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multiple descendants – some eligible, some ineligible |
is not eligible to participate in RASF |
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a trust, where the trustee is an eligible descendant, or an eligible descendant and their partner |
meets the first criterion that allows them to participate in RASF More →
Eligibility criteria for participation in RASF |
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a trust where the trustee is not an eligible descendant |
is not eligible to participate in RASF |
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a company VEA →
RASF definitions Section 5PAA(11) VEA |
is not eligible to participate in RASF. |