Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.249D

  (1)   This section applies if you make an election for a * conservation covenant.

  (2)   You must give a copy of the election to the * Environment Secretary before you lodge your * income tax return for the income year in which you entered the covenant.

  (3)   If you vary the election, you must give a copy of the variation to the * Environment Secretary before you lodge your * income tax return for the first income year to which the variation applies.

Table of sections

30 - 315   Index

30 - 320   Effect of this Subdivision