INVISIBLE
IMPROVEMENTS
Improvements
to land that merge with the land and therefore become part of the
land value . For example, filling and drainage. In established
areas these are improvements that are difficult to identify.
Under the Valuation of Land Act 1916 (NSW) (s4 definitions), invisible
improvements such as excavation are part of the land improvements and
becolme part of land value:
"Land improvements" means:
(a) the clearing of land by the removal or thinning
out of timber, scrub or other vegetable growths,
(b) the picking up and
removal of stone,
(c) the improvement of soil fertility or the structure of
soil,
(d) the restoration or improvement of land surface by excavation,
filling, grading or levelling, not being works of irrigation or conservation,
(d1) without limiting paragraph (d), any excavation, filling, grading or
levelling of land (otherwise than for the purpose of irrigation or
conservation) that is associated with: (i) the erection of any building or
structure, or
(ii) the carrying out of any work, or
(iii) the operations of
any mine or extractive industry,
(e) the reclamation of land by draining or
filling together with any retaining walls or other works appurtenant to the
reclamation, and
(f) underground drains.