We utilise your property for genuine primary production as its main use

We assess the property, design the enterprise, manage the agreed activity and maintain clear and comprehensive property plans, activity logs, stock or hive records, photographs, relevant invoices, sales evidence and annual operating summaries.

Depending on the land, a genuine commercial enterprise may involve livestock, beekeeping, cropping, flowers, orchids, plant nurseries or a combination of suitable activities. The selected use must be practical for the property and, where relevant, operated with commercial purpose, continuity and produce held or produced for sale.

Potential enterprises and services

Options matched to the property.

Select an area to include it in a property assessment enquiry.

Enterprise suitability depends on the land's actual use, scale, commercial character, continuity and competing uses. If land tax remains payable for an agreed Bundilla Beef managed enterprise, we will waive our service fee for that period, provided no other owner-directed use or arrangement has caused primary production to not be the dominant use.

01

Property suitability assessment

Review land size, zoning, access, water, fencing, carrying capacity, improvements, current use and likely land-tax relevance.

02

Enterprise design

Select a commercially credible activity suited to the land. Cattle breeding and grazing are the preferred focus where conditions support them. Other options may include livestock management, beekeeping, pasture improvement or plant propagation.

03

Establishment and operations

Plan and coordinate stock, hives, pasture work, infrastructure, contractors, inspections and ongoing operating requirements under an agreed scope.

04

Property care

Use productive activity to support presentation, pasture condition, access, fencing coordination, weed awareness and the practical utility of the land.

05

Evidence and reporting

Maintain property plans, activity logs, stock or hive records, photographs, relevant invoices, sales evidence and annual operating summaries.

06

Ongoing review

Review enterprise performance, land condition, documentation gaps, competing-use risk and opportunities to improve commercial output.

NSW regulatory context

The actual use of the land is what matters.

Revenue NSW guidance states that primary production must be the dominant use and the relevant animals, produce or outputs must be held or produced for sale.

For land that is not rural land, the activity must also have a significant and substantial commercial purpose or character and be carried on for profit on a continuous or repetitive basis.

An arrangement with another operator may support an exemption where the underlying activity is genuine. Occasional, intermittent or token activity may not.

Key terms

Dominant use
Primary production must be the main use when considered against residential, rental, recreational and other uses.
Commercial purpose
The operation needs credible commercial intent, appropriate scale and a practical path to sales and profit.
Continuous or repetitive
The activity should be ongoing and operational, not token, occasional or created only on paper.
Evidence pack
Records support the operating facts. They do not create eligibility where genuine primary production does not exist.

Every property begins with an assessment.

Discuss your property

Eligibility depends on the property's facts, zoning and actual use, relevant commercial tests, competing uses and Revenue NSW's assessment. If land tax remains payable for an agreed Bundilla Beef managed enterprise, we will waive our service fee for that period, provided no other owner-directed use or arrangement has caused primary production to not be the dominant use. Regulatory content reviewed 25 June 2026.