Reasons for Decision
1
the land levelling falls within the definition of 'earthworks' 2. the earthworks are 'for use in a core agricultural activity' 3. the earthworks take place on an agricultural property where a core agricultural activity is carried on, and 4. the earthworks are carried out by the person who carries on the core agricultural activity or by a person contracted to carry out the earthworks.
2
Are the earthworks 'for use in a core agricultural activity'?
3
Are the earthworks carried out on the agricultural property where a core agricultural activity is carried on?
4
Are the earthworks being carried out by the person who carries on the core agricultural activity or by a person contracted to carry out the work?