‑1 What this Division is about
You can deduct an amount if you enter into a conservation covenant over land that you own and you satisfy certain conditions. The amount you can deduct is the difference between the market value of the land just before and after you enter into the covenant. Table of sections Operative provisions 31‑5 Deduction for entering into conservation covenant 31‑10 Requirements for fund, authority or institution 31‑15 Valuations by the Commissioner
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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