Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.640

    An approved management plan for * land is a plan that:

  (a)   shows the different classes within the land and the location of any fencing needed to separate any of the land classes to prevent land degradation; and

  (b)   describes the kind of fencing and how it will prevent land degradation; and

  (c)   has been prepared by, or approved in writing as a suitable plan for the land by:

  (i)   an officer of an * Australian government agency responsible for land conservation who has authority to do so; or

  (ii)   an individual who was at the time approved as a farm consultant under this Subdivision.