• What are seasonally dependent agronomic activities?

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    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.

    Last modified: 18 Jun 2002QC 27429