This paper was submitted to Destination NSW in February 2026. It outlines Destination Central West’s (DNCW) concerns regarding the current application of land tax to primary producers undertaking agritourism activities in NSW.
Context: Despite the NSW Government implementing targeted planning reforms to enable and encourage agritourism over recent years, DNCW has become increasingly aware of recent land tax assessments issued to primary producers where agritourism activities are undertaken on land otherwise used for active commercial agriculture.
Our Position: DNCW holds the position that agritourism activities which are ancillary, complementary or value-adding to active primary production should not, of themselves, invalidate eligibility for the Primary Production Land Tax Exemption. We advocate for policy clarification and call for timely and constructive action to align land tax administration with agritourism planning policy, ensuring agritourism continues to support the sustainability of primary production and the growth of the visitor economy in regional NSW.
