Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.249D

Requirements--conservation covenants

             (1)  This section applies if you make an election for a * conservation covenant.

             (2)  You must give a copy of the election to the * Environment Secretary before you lodge your * income tax return for the income year in which you entered the covenant.

             (3)  If you vary the election, you must give a copy of the variation to the * Environment Secretary before you lodge your * income tax return for the first income year to which the variation applies.

Guide to Subdivision 30-E



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