Tax Law Improvement Act 1997 (121 of 1997)
Schedule 11 Capital allowances for primary producers and some land-holders
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
16 Section 40-30 (table item dealing with land degradation, column headed 'What expenditure qualifies?')
Omit “activities to prevent degradation of land”, substitute “landcare operations”.
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