86ALand subject to a conservation covenant

86A Land subject to a conservation covenant (1) Land is exempt land if the Commissioner determines that it is subject to a conservation covenant. (b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section. (3) If the Commissioner determines that a part of the land is subject to a conservation covenant— (a) land tax is assessable for the tax year on the part of the land that is not exempt land; and ***conservation covenant*** means a covenant entered into by an owner of land and recorded in the Register under section 3A of the **Victorian Conservation Trust Act 1972**.