Primary producer registration concessions
Primary producers can apply for a concession on their vehicle registration. Find out if you qualify as a primary producer and how to apply.
What is a primary producer?
A primary producer is a person who cultivates or uses their own or someone else's land for their own benefit:
- for the production of fruit, grains, flowers, vegetables, tobacco or farm or agricultural produce of any description
- for dairy farming, poultry or other bird farming, pig farming, bee keeping, or oyster or fish culture
- for a nursery
- as a pastoralist for the rearing or grazing of horses, cattle or sheep
- who gather leaves from which eucalyptus or other oil is to be distilled.
Primary producers claiming the concession for their primary producer vehicles are in most cases farmers using vehicles to cart their own primary produce to market. Companies who are in the transport/haulage business and cart other people’s primary produce for hire or reward are not eligible for the concession.
What is a primary producer's vehicle?
A motor vehicle owned by a primary producer or rural co-operative and when on a road or road related area is used solely or principally to:
- cart primary products the primary producer or another primary producer has produced
- cart leaves gathered by the primary producer or another primary producer to distil and produce eucalyptus or other oils
- cart goods of any kind for the primary producer or another primary producer's business, or household
- clear land the primary producer or another primary producer proposes to use for primary production.
A co-operative or a participating co-operative within the meaning of the Co-operatives National Law (NSW) is defined as a society where at least 75 per cent of the shares in the society are held by primary producers.
What's not a primary producer or primary producer's vehicle?
Primary producers are not:
- commercial fishers taking fish from open waters and not purposefully enclosed water for breeding
- timber loggers where the timber is from a natural grown forest and is not sown and grown
- freight and transport companies who cart other people’s primary produce for hire or reward
Primary producer vehicles are not:
- used for let (leased)
- used for hire (rented)
- used to receive a fee or reward (including a fee or reward from another primary producer)
What is the registration concession?
Primary producer vehicles receive the following concessions.
Light vehicles (up to 4.5 tonnes GCM)
- Cars and station wagons - private rate of vehicle tax
- Trucks and trailers - 55% of business rate of vehicle tax and capped
- Tractors - 55% of business rate of vehicle tax and capped
Heavy vehicles (over 4.5 tonnes GVM)
- Applicable registration charge or vehicle tax, whichever is lower
Applying for a primary producer concession
To apply for a primary producer concession you must provide a Declaration of Eligibility for a Registration Concession when you:
- renew registration
- get a new NSW registration
- get seasonal registration
- transfer registration
- change registration usage to primary producer.
You must show at least one of the following documents to prove your eligibility:
- Tax Averaging Certificate or Tax Assessment Notice (not more than two years old)
- Declaration stating you are a primary producer as defined in the Motor Vehicles Taxation Act 1988. This must be signed by a registered tax agent or accountant (not more than one year old)
- Letter from the Australian Taxation Office confirming registration as a primary producer (not more than one year old)
- Certificate of Incorporation from NSW Fair Trading (for co-operative bodies).
Your registration may be suspended or cancelled if you do not supply one of the documents above when requested.
You must also notify us within 14 days if you no longer qualify for a primary producer concession. You should visit a service centre to do this.
Farm vehicles that don't need registration
Some vehicles used for primary production do not need to be registered. These include vehicles solely used to cross a road or road-related area, dividing land used for the purpose of primary production.
The following types of agricultural implements don't need registration:
- implements towed by a vehicle
- trailers towed by an agricultural machine
- irrigating equipment
- harvester fronts and harvest bins.
Agricultural machinery like tractors and harvesters also don't need to be registered.