sec.23What are site improvements

### sec.23 What are site improvements Site improvements , to land, means any of the following done to the land— clearing vegetation on the land; picking up and removing stones; improving soil fertility or soil structure; if the land was contaminated land as defined under the Environmental Protection Act 1994 —works to manage or remedy the contamination; restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works; reclamation by draining or filling, including retaining walls and other works for the reclamation; underground drainage; any other works done to the land necessary to improve or prepare it for development. However, a thing done as mentioned in subsection (1) — is a site improvement only to the extent it increases the land’s value; and ceases to be a site improvement if the benefit was exhausted on the valuation day. Also, excavating the land for any of the following is not a site improvement— footings or foundations; underground building levels. an underground car park In this section— clearing vegetation on land— means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but does not include destroying standing vegetation by stock or lopping a tree. (sec.23-ssec.1) Site improvements , to land, means any of the following done to the land— clearing vegetation on the land; picking up and removing stones; improving soil fertility or soil structure; if the land was contaminated land as defined under the Environmental Protection Act 1994 —works to manage or remedy the contamination; restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works; reclamation by draining or filling, including retaining walls and other works for the reclamation; underground drainage; any other works done to the land necessary to improve or prepare it for development. (sec.23-ssec.2) However, a thing done as mentioned in subsection (1) — is a site improvement only to the extent it increases the land’s value; and ceases to be a site improvement if the benefit was exhausted on the valuation day. (sec.23-ssec.3) Also, excavating the land for any of the following is not a site improvement— footings or foundations; underground building levels. an underground car park (sec.23-ssec.4) In this section— clearing vegetation on land— means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but does not include destroying standing vegetation by stock or lopping a tree. - (a) clearing vegetation on the land; - (b) picking up and removing stones; - (c) improving soil fertility or soil structure; - (d) if the land was contaminated land as defined under the Environmental Protection Act 1994 —works to manage or remedy the contamination; - (e) restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works; - (f) reclamation by draining or filling, including retaining walls and other works for the reclamation; - (g) underground drainage; - (h) any other works done to the land necessary to improve or prepare it for development. - (a) is a site improvement only to the extent it increases the land’s value; and - (b) ceases to be a site improvement if the benefit was exhausted on the valuation day. - (a) footings or foundations; - (b) underground building levels. Example of an underground building level— an underground car park - (a) means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but - (b) does not include destroying standing vegetation by stock or lopping a tree.