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Overseas Buyers

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Rural land is land that is used wholly and exclusively for carrying on a substantial business of primary production. The definition of primary production is taken from the Income Tax Assessment Act 1997 and refers to production resulting directly from the cultivation of land; animal husbandry/farming; horticulture; fishing; forestry; viticulture or dairy farming. Primary production for the purpose of the rural land definition does not include vacant land (even if zoned ‘rural’), hobby farms, ‘rural residential’ blocks or land used for stock agistment or mining.