Document ID: chunk:federal_register_of_legislation:C2004A01344:clause:1_17b:p1
Version: federal_register_of_legislation:C2004A01344
Segment Type: clause
Provision Reference: sch 1 cl 17B (pt 1/4)
Character Range: 2422–5150

17B  Retirement assistance for sugarcane farmers definitions

 (1) In this Act, unless the contrary intention appears:

eligible former partner of a qualifying sugarcane farmer has the meaning given by subsection (2).

eligible interest has the meaning given by subsections (5) and (6).

qualifying sugarcane farmer has the meaning given by subsections (3) and (4).

RASF closing day has the meaning given by section 1185N.

RASF commencement day has the meaning given by section 1185N.

relevant sugarcane farm asset means any relevant farm asset that is a produce of, or is used for the purposes of, a sugarcane farm enterprise.

Note: For relevant farm asset see subsection 17A(1).

sugarcane farm means a farm that is used predominantly for the purposes of a sugarcane farm enterprise.

Note: For farm see subsection 17A(1).

sugarcane farm enterprise means a farm enterprise where:
 (a) a majority of the enterprise is undertaken for the purposes of growing commercial quantities of sugar cane; or
 (b) if paragraph (a) does not apply—a significant proportion of the enterprise is undertaken for the purposes of growing commercial quantities of sugar cane and the Secretary has determined, in accordance with any guidelines made by the Secretary for the purposes of this paragraph, that there are special circumstances that mean that the farm enterprise should be treated as an enterprise to which paragraph (a) applies.

Note: For farm enterprise see subsection 17A(1).

total net value has the meaning given by section 1185S.

transfer:
 (a) in relation to an eligible interest in a sugarcane farm—has the meaning given by subsections (7), (8), (10), (11) and (12); or
 (b) in relation to an eligible interest in a relevant sugarcane farm asset—has the meaning given by subsections (9), (11) and (12).

Note: Subsection 17A(1) also contains other definitions relevant to the operation of Part 3.14B.

 (2) A person is an eligible former partner of a qualifying sugarcane farmer if:
 (a) the person was, but no longer is (whether because of death or any other reason), the partner of another person; and
 (b) on the day on which the person ceased to be the partner of the other person, the other person was a qualifying sugarcane farmer; and
 (c) after ceasing to be the partner of the other person, the person has not again become a member of a couple; and
 (d) the person has an eligible interest in a sugarcane farm or sugarcane farms in which the other person had an eligible interest.

Note: For eligible interest see subsection (5).

 (3) A person is a qualifying sugarcane farmer if:
 (a) the person has, has not ceased to have, and has continuously had for a period of at least 15 years, an eligible interest in a