Taxation Ruling

IT 2006

Primary production : kelp harvesting

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

May be releasedFOI number: I 1103035

PREAMBLE

This Office has recently considered whether kelp harvesting comes within the definition of primary production in section 6 of the Income Tax Assessment Act.

FACTS

2. As presently understood kelp harvesting operations are limited to the gathering of storm cast kelp, from the sea or after it has been washed up on the shore, by mechanical or manual means. The kelp is then transported to a factory for processing. The operations at present do not involve in any way the cultivation of kelp.

RULING

3. Kelp harvesting is not considered to be primary production for the purposes of the Income Tax Assessment.

COMMISSIONER OF TAXATION
22 DECEMBER 1982

References

ATO references:
NO 82/19216 F80

Date original memo issued:
16.12.82

Subject References:
PRIMARY PRODUCTION - DEFINITION
KELP HARVESTING

Legislative References:
6