Primary Production Land Classification
The Primary Production Land classification (PPL) applies to land that meets the definition of primary production land under section 7 of the Land Tax Act 2000.
Land tax is not payable on land that has a PPL classification as at 1 July of any given year.
Definition and eligibility criteria
For detailed information about the definition of PPL, eligibility criteria and how to apply for the classification, it is recommended that you read the Primary Production Land classification guideline.
Four categories of property may be eligible to be classified as Primary Production Land:
- Land used substantially for the business of primary production;
- Land declared a Private Timber Reserve under the Forest Practices Act 1985;
- Land that is a permanent timber production zone;
- Land subject to a certified plan under the State Permanent Forest Estate.
- Land may qualify for the PPL classification where it is leased and used by the lessee as primary production land.
- Land does not qualify for PPL classification until it meets the definition of primary production land. For example, land that is being prepared for the purpose of primary production will not qualify for PPL classification until the business of primary production commences.
Contact the State Revenue Office on (03) 6166 4400 or 1800 001 388 or by email.