Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 6/24)
Character Range: 1041309–1043957

or a similar improvement on the land; or
 (d) constructing drainage works on the land primarily and principally for the purpose of controlling salinity or assisting in drainage control; or
 (e) an operation primarily and principally for the purpose of:
 (i) eradicating or exterminating from the land animals that are pests; or
 (ii) eradicating, exterminating or destroying plant growth detrimental to the land; or
 (iii) preventing or fighting land degradation (except by erecting fences on the land); or
 (f) a repair of a capital nature, or an alteration, addition or extension, to an asset described in paragraph (a), (b), (c) or (d) or an extension of an operation described in paragraph (e); or
 (g) constructing a structural improvement, or a repair of a capital nature, or an alteration, addition or extension, to a structural improvement, that is reasonably incidental to an asset described in paragraph (c) or (d).
Note: A depreciating asset and a repair of a capital nature or an alteration, addition or extension to that asset are not the same asset for the purposes of section 40‑50 and this Subdivision: see section 40‑53.
 (2) Paragraph (1)(d) does not apply to an operation draining swamp or low‑lying land.

40‑640  Meaning of approved management plan
  An approved management plan for *land is a plan that:
 (a) shows the different classes within the land and the location of any fencing needed to separate any of the land classes to prevent land degradation; and
 (b) describes the kind of fencing and how it will prevent land degradation; and
 (c) has been prepared by, or approved in writing as a suitable plan for the land by:
 (i) an officer of an *Australian government agency responsible for land conservation who has authority to do so; or
 (ii) an individual who was at the time approved as a farm consultant under this Subdivision.

40‑645  Electricity and telephone lines
 (1) You can deduct amounts for capital expenditure you incur on *connecting power to land or upgrading the connection if, when you incur the expenditure:
 (a) you have an interest in the land or are a share‑farmer carrying on a *business on the land; and
 (b) you or another entity intends to use some or all of the electricity to be supplied as a result of the expenditure in carrying on a business on the land for a *taxable purpose at a time when you have an interest in the land or are a share‑farmer carrying on a business on the land.
 (2) You can also deduct amounts for capital expenditure you incur on a telephone line on or extending to land if, when you incurred the expenditure:
 (a) a *primary production business was carried on the