Bundilla Beef resource | Published | 29 June 2026

Livestock: What Is a Property Identification Code and Why Does Revenue NSW Ask for It?

A practical guide for NSW rural and semi-rural landholders using livestock activity as part of a primary production evidence file.

Quick answer

A Property Identification Code, usually called a PIC, is a unique code used to identify a property where livestock are kept. In NSW, Local Land Services assigns PICs to livestock properties and keeps district register information about the land, location, trading entity and PIC manager.

Revenue NSW may ask for livestock evidence when a landholder claims or supports a primary production land tax position. A PIC is not a land tax exemption by itself, but it can help demonstrate that livestock activity is connected to a specific parcel of land and forms part of a genuine primary production record.

Important: a PIC can help demonstrate livestock traceability and property use, but whether land qualifies for a primary production land tax exemption depends on the property facts, dominant use and supporting evidence.

What a PIC records

NSW Government guidance describes a PIC as a unique eight-character code assigned by Local Land Services to properties with livestock. The district registers identify land and can include property names, locations, trading entity details and PIC manager details.

NSW DPI guidance also describes a PIC as a unique identifier for land and states that any NSW property where livestock are kept must have a PIC. Livestock includes cattle, sheep, goats, pigs, deer, bison, buffalo, camelids, equines, and specified poultry, emu and ostrich thresholds.

Why PICs matter for livestock evidence

PICs sit behind livestock traceability. NSW Government guidance explains that the National Livestock Identification System and NSW PICs allow livestock movements to be identified and traced for food safety or disease incidents.

For a land tax evidence file, that matters because livestock records need to connect activity to the land. A PIC can help link stock movements, NLIS records, vendor declarations, animal health records, sale records and management activity to the property being assessed.

What Revenue NSW is really asking about

Revenue NSW's primary production guidance is not asking whether a landholder has a PIC as a standalone test. The broader question is whether the land is used dominantly for primary production and whether the activity fits one of the recognised primary production categories.

For livestock, Revenue NSW's ruling refers to maintaining animals for the purpose of selling them, their natural increase or their bodily produce. The ruling also makes clear that dominant use is assessed by looking at facts such as area, scale, intensity, time, labour, money spent, assets deployed and value derived or expected.

Good vs weak PIC evidence

Stronger evidence	Weaker evidence
The PIC is current and correctly tied to the land where livestock are kept.	The PIC is old, unclear, attached to another property, or held under details that no longer match the operation.
NLIS movement reports and stock records line up with the PIC and the claimed livestock activity.	The PIC exists, but there are no movement, stocking, sale or management records showing livestock use.
Property maps, paddock records and photos show where animals are maintained on the land.	Records show animals may have been present somewhere, but not where or how the land was used.
Sale, breeding, agistment or management records support a continuous or repeated livestock purpose.	Livestock activity appears token, intermittent or disconnected from a genuine primary production purpose.

What to keep in the evidence file

A practical livestock evidence file should include:

PIC confirmation or registration details for the relevant property;
details of the PIC manager, livestock operator and landholder;
NLIS reports or other movement records connected to the PIC;
stock numbers, class of livestock and dates on the property;
property maps showing paddocks, water, fencing and livestock areas;
photographs of livestock, infrastructure and grazing areas;
sale, purchase, breeding, veterinary, feed or contractor records; and
a short annual summary explaining how the records connect to the land.

Who prepares and who receives the records?

The landholder, livestock operator or Bundilla Beef may prepare the records, depending on who manages the activity. The records are usually kept in the landholder evidence file and may be reviewed by an accountant, lawyer or tax adviser before being provided to Revenue NSW if requested.

If a third-party livestock operator uses the land, the landholder should still keep enough records to show what occurred on the property. The identity of the user is less important than the actual use of the land, but weak access to operating records can make the position harder to support.

How Bundilla Beef can help

Bundilla Beef can help assess whether a property is practically suitable for livestock use, plan grazing or animal-maintenance activity, coordinate records and maintain an evidence file. Those records may help support a primary production position where the actual use of the land is consistent with Revenue NSW requirements.

Bundilla Beef does not provide tax, legal or financial advice and does not guarantee a land tax exemption. Landowners should obtain advice from their accountant, lawyer or tax adviser before relying on any land tax position.

Source notes

This resource was prepared using official and industry traceability sources checked on 29 June 2026. Source links should be checked periodically for changes.