Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 40 - Capital allowances  

Subdivision 40-G - Capital expenditure of primary producers and other landholders  

Operative provisions

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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.