What are seasonally dependent agronomic activities?



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End of attention

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.


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

Last modified: 18 Jun 2002QC 27429