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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 31 - Conservation covenants    View history reference

Operative provisions  

SECTION 31-15  Valuations by the Commissioner  

 View history reference

31-15(1)  

You must seek a valuation of the change in the * market value of the land from the Commissioner for the purposes of this Division.

31-15(2)  

The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.


 



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