#### 30‑210 Approved valuers (1) The \*Arts Secretary may approve an individual as a valuer of a particular kind of property. The approval must be in writing, signed by the Secretary. (2) The Secretary must, in deciding whether to approve an individual, have regard to: (a) the individual’s qualifications, experience and knowledge in valuing that kind of property; and (b) the individual’s knowledge of the current \*GST inclusive market value of that kind of property; and (c) the individual’s standing in the professional community.

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Section 30‑210 Approved valuers - Income Tax Assessment Act 1997 - 30‑210 Approved valuers — Zoe