Tax Law Improvement Act 1997 (121 of 1997)

Schedule 11   Capital allowances for primary producers and some land-holders

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

16   Section 40-30 (table item dealing with land degradation, column headed 'What expenditure qualifies?')

Omit “activities to prevent degradation of land”, substitute “landcare operations”.