Extension of primary production activities

Clause 4AA has been inserted into the Duties Regulations 2008 (WA), the effect being that primary production activities under section 101A(1)(e) of the Duties Act 2008 (WA) have been extended to include production-based agistment.

Production-based agistment is defined in the regulations as meaning the rearing of living creatures in accordance with an agistment arrangement provided for in a contract or agreement that is in writing. The agistment arrangement is limited to the purposes referred to in section 101A(1)(b)(ii) or (iii) of the Duties Act 2008 (WA), which is the production or collection of the living creature’s skins, shells or bodily produce, or selling parts of the living creature’s skins, shells or bodily produce. Further, the regulations state that the agistment contract or agreement is to be made between a person who may lawfully use dutiable property for the rearing of living creatures and a person who owns the living creatures.

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