Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 31 - Conservation covenants  

SECTION 31-15.02  

31-15.02   APPLICATION FOR VALUATION  
An application for a valuation must:

(a)    be in the approved form; and

(b)    be lodged with the Commissioner; and

(c)    include a copy of the conservation covenant; and

(d)    include the deposit towards the charge for making the valuation required by the approved form, which must not be more than $1,000.

Note:

For approved form , see subsection 995-1(1) of the Act.




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