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Income Tax Assessment Act 1997
30‑249D Requirements—conservation covena30‑249D Requirements—conservation covenants
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#### 30‑249D Requirements—conservation covenants
(1) This section applies if you make an election for a \*conservation covenant.
(2) You must give a copy of the election to the \*Environment Secretary before you lodge your \*income tax return for the income year in which you entered the covenant.
(3) If you vary the election, you must give a copy of the variation to the \*Environment Secretary before you lodge your \*income tax return for the first income year to which the variation applies.