These rules apply where, under an agreement, the following requirements are satisfied:
- the prepaid expenditure is incurred on or after 2 October 2001 and on or before 30 June 2006
- the eligible service period for the expenditure is 12 months or less and the 12-month period ends on or before the last day of the income year following the year in which the expenditure was incurred
- the expenditure is for seasonally dependent agronomic activities undertaken during the establishment period.