s 42A
In forceLand under biodiversity conservation covenant, exemption for
Part 17Consequential amendments to other Acts
Division 2Other Acts amended
42A Land under biodiversity conservation covenant, exemption for
Land is exempt for an assessment year if the land is the subject of a biodiversity conservation covenant under the Biodiversity Conservation Act 2016 that is expressed to have effect in perpetuity and that was in force at midnight on 30 June in the financial year before the assessment year.
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