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).