Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 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 .

  (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.