Income Tax Assessment Act 1997
SECTION 40-670 Approval of persons as farm consultants 40-670(1)
A person may be approved in writing as a farm consultant by:
(a) the *Agriculture Secretary; or
(b) an officer of the *Agriculture Department who has been authorised in writing by the Agriculture Secretary to approve persons as farm consultants.
Note:
This subsection also allows the approval of an individual as a farm consultant to be revoked. See subsection 33(3) of the Acts Interpretation Act 1901 .
40-670(2)
The following matters must be taken into account when deciding whether to approve a person as a farm consultant:
(a) the person ' s qualifications, experience and knowledge relating to * land conservation and farm management;
(b) the person ' s standing in the professional community;
(c) any other relevant matters.
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