Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 40.640

Meaning of approved management plan

                   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.



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