Mr. Chad Egan:

We would not generally allow the milk tank by itself but if the shed is being restructured to put in the tank, we allow that. Regarding the meal bin, we take on board what the Senator is saying in terms of there being different sizes. The sector has raised this issue with us so we are considering it. The approach we have taken is that some of them are very small and others are very large and we consider them to be silos. In our guidance we are aiming to clarify what we would consider allowable under the order. We are still awaiting submissions from the sectoral bodies on that.

Regarding the modernisation of technology, the refund order is from derogated legislation in 1972. We can only work with the legislation as it is written. We understand that there has been modernisation in a range of different products. However, from our perspective, we can only look at the expenditure and that talks about the construction, alteration and reconstruction of a farm building or structure. That is our approach. We can only take it on a case-by-case basis and consider the level of integration, particularly when it comes to fixtures and equipment. Our test is, and has been, to determine whether something is a fixture or permanently installed or whether its removal would do damage to the building or structure or to the equipment itself. We are quite consistent in that approach.