Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 6 Irrigation water providers
Income Tax Assessment Act 1997
2 At the end of section 40-515
(5) Paragraph (4)(a) does not apply to a *water facility if the expenditure incurred on the construction, manufacture, installation or acquisition of the water facility was incurred by an *irrigation water provider.
Meaning of irrigation water provider
(6) An irrigation water provider is an entity whose *business is primarily and principally the supply (otherwise than by using a *motor vehicle) of water to entities for use in *primary production businesses on land in Australia.