INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteEquipment 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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
