1119.Definition of Sharefarmer
1119.1When does a sharefarming arrangement exist?
A sharefarmer is a self-employed person. A sharefarming arrangement exists if the arrangement provides for all of the following:
The sharefarmer undertakes to produce a crop or livestock on the landowner's farm;
The sharefarmer receives a share of the crop or livestock, or a share of the proceeds from their sale; and
The amount of the sharefarmer's share depends upon the amount of the crop or the number of livestock produced.
If any one of these elements is not present, a “sharefarming” relationship does not exist.
1119.2What are the other possible relationships?
There may, however, be a landlord-tenant relationship, or the person may be an employee of the landowner, or a partnership, or joint venture may exist between them.