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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 40 - Capital allowances    View history reference

Subdivision 40-G - Capital expenditure of primary producers and other landholders    View history reference

Operative provisions

SECTION 40-670  Approval of persons as farm consultants  

 View history reference ITAA 36

40-670(1)  

A person may be approved in writing as a farm consultant by:


(a) the *Agriculture Secretary; or
 View history reference


(b) an officer of the *Agriculture Department who has been authorised in writing by the Agriculture Secretary to approve persons as farm consultants.
 View history reference

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.

40-670(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.


 



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