INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XII - DROUGHT INVESTMENT ALLOWANCE  

Division 4 - Key concepts: drought mitigation property and associated terms  

SECTION 654   MEANING OF MINIMUM TILLAGE EQUIPMENT  

654(1)   [Definition]  

Equipment is minimum tillage equipment if it is for use in planting or cultivation and involves:

(a) no tillage of the soil; or

(b) tillage of the soil that does not seriously affect soil structure and that retains a high degree of organic matter or surface cover.

654(2)   Examples of equipment covered.  

The following are examples of minimum tillage equipment, provided the equipment satisfies the requirements of subsection (1):

(a) trash tillage implements;

(b) boom sprays and markers;

(c) zero and reduced tillage planters;

(d) trash seeders;

(e) deep ploughs;

(f) seed drills.

654(3)   Examples of equipment excluded.  

The following are examples of equipment that is not minimum tillage equipment:

(a) one-way disc ploughs;

(b) offset disc ploughs;

(c) mouldboard ploughs;

(d) tined tillage implements and seeding implements, with low capacity for trash clearance;

(e) rotary hoes;

(f) tined harrows;

(g) rollers that cause significant compaction of the soil.