CA32225 - IBA: Qualifying trade: Agricultural contracting
Agricultural contracting is a trade consisting of:
- ploughing or cultivating land occupied by another person, or
- carrying out any other agricultural operation on land occupied by another person, or
- threshing the crops of another person.
People whose activities are covered by this those that a farmer
hires to plough his fields etc.
Example Neil provides services for farmers such as
harvesting grain. If he constructs a building to store his combine
harvesters etc. he can claim IBA.
