INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XII - DROUGHT INVESTMENT ALLOWANCE  

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

SECTION 653   MEANING OF APPROVED WATER CONSERVATION PLAN AND ASSOCIATED TERMS  

653(1)   [Definitions]  

An approved water conservation plan is a water conservation plan (see subsection (2)) in relation to land that has been approved in writing as being a suitable water conservation plan for the land by:

(a) an officer of a water conservation agency (see subsection (3)) with authority to do so; or

(b) an approved farm water resource consultant (see subsection (4)).

653(2)   Meaning of water conservation plan.  

A water conservation plan is a plan for land that describes:

(a) the location and type of structures or improvements on the land, for storing water for livestock or for transporting water, that:

(i) will be effective and efficient in improving the drought preparedness of the land and of the natural environment of which it forms part; and

(ii) will not have a significant adverse effect on water quality or availability in areas outside the land; and

(b) the way in which the structures or improvements will achieve that result.

653(3)   Meaning of water conservation agency.  

A water conservation agency is a State or Territory Government department, or authority, that has responsibility for management of water resources.

653(4)   Meaning of approved farm water resource consultant.  

An approved farm water resource consultant is a person in respect of whom an approval under subsection (5) is in force.

653(5)   Approval of farm water resource consultants.  

The following persons may, in writing, approve a person as a farm water resource consultant for the purposes of this section:

(a) the Secretary to the Department of Primary Industries and Energy;

(b) an officer of that Department authorised in writing by its Secretary for the purpose of giving such approvals.

653(6)   Qualifications for approval.  

In deciding whether to approve a person as a farm water resource consultant, the following matters are to be taken into account:

(a) the qualifications, experience and knowledge of the person in relation to the management of water resources on land used for primary production;

(b) the standing of the person in the professional community;

(c) any other relevant matters.

653(7)   AAT review.  

Subject to the Administrative Appeals Tribunal Act 1975 , applications may be made to the Tribunal by a person for review of a decision (within the meaning of that Act) under subsection (5):

(a) to refuse approval of the person as a farm water resource consultant; or

(b) to revoke approval of the person as a farm water resource consultant.