A primary producer is an individual who:

• has a primary production business in Australia, but not as a trustee of a trust estate (for example, a dairy farm, trout hatchery, pecan plantation, olive grove, pine plantation, orchardist, wheat farm, beef cattle lot).
• is a partner (not a company) in a partnership that has a primary production business in Australia, or
• is a beneficiary (not a company) who is currently entitled to a share of the income of a trust estate where the trustee has a primary production business in Australia.