Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 8/8)
Character Range: 681373–682562

*Heritage Secretary before you lodge your *income tax return for the first income year to which the variation applies.
 (4) The election and any variation must be in a form approved in writing by the *Heritage Secretary.

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.

Subdivision 30‑G—Index to this Division

Table of sections
30‑315 Index
30‑320 Effect of this Subdivision

30‑315  Index
 (1) The table in this section gives you an index to this Division.
 (2) It tells you:
 each topic covered by this Division; and
 where in this Division you can find the detail about each topic.
Note: In the last column there are many references in this form: item 2.2.1. These refer to items in the tables in Subdivision 30‑B.

Index
Topic   Provision