Stephen Conroy (Victoria, Australian Labor Party, Deputy Leader of the Government in the Senate) Share this | Hansard source

Again going to the form, it says:

Details of how you expect the trees to meet the following conditions:

It is not just ticking a box for yes or no. You actually have to set out the details. It is a fairly straightforward form. Then you sign a declaration and it clearly states:

Check that you have provided accurate and complete information.

…         …         …

Penalties may be imposed for giving false or misleading information.

That is consistent with the income tax act. It is part of the income tax act. Again, I am not sure if I am going to be able to give you any more straightforward an answer than that. You keep asking about the guidelines and the fact that they are not mandatory. I think we have explained previously that we are not in a position to override state and territory law in this particular matter. You have to comply with all of those things before you can claim it.