A primary producer is an individual, a trust or a company carrying on a business of primary production.
http://ato.gov.au/distributor.asp?doc=/content/42769.htm
Published: July 1 2004
Personal investors guide to capital gains tax 2003-04
If you sold shares or units in a unit trust, or received a distribution of a capital gain from a managed fund, this guide explains your tax obligations.
http://ato.gov.au/distributor.asp?doc=/content/43490.htm
Published: July 1 2004