INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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Hide history note(a) a dam, earth tank, underground tank or above-ground tank; or
(b) a base, stand or cover for such a tank; or
(c) any other structure or improvement;
that is for use on particular land in storing water predominantly for livestock.
652(2) Meaning of water transport facility.A water transport facility is:
(a) a bore or well; or
(b) a pump or windmill; or
(c) a pipe; or
(d) a water tower or header tank; or
(e) any other structure or improvement;
that is for use on particular land in transporting water.
652(3) Use in accordance with approved water conservation plan.The use mentioned in subsection (1) or (2) must be in accordance with an approved water conservation plan in relation to the land (see section 653 ).
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