Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 31 - Conservation covenants  

Operative provisions  

SECTION 31-15   Valuations by the Commissioner  

31-15(1)  
You must seek a valuation of the change in the ^* market value of the land from the Commissioner for the purposes of this Division.

31-15(2)  
The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.