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What are seasonally dependent agronomic activities?

Last updated 9 December 2019

Seasonally dependent agronomic activities include:

  • ripping and mounding a plantation site
  • applying fertiliser, herbicides or pesticides in conjunction with the planting
  • tending seedlings prior to planting
  • planting.

They do not include any incidental activities of an administrative nature carried out by the manager.

Note: A Taxation Determination addressing the meaning of the term 'seasonally dependent agronomic activities' is being prepared.

QC27429