45   Financial and other assistance

(1)  The Minister may provide or arrange for the provision of such financial, technical or other assistance to the owner of an item or land that is the subject of a heritage agreement as the Minister considers necessary to ensure the conservation of the item or land.

(2)  The financial assistance provided under this section can only be for the payment of land tax, duty or council rates. The financial assistance is to be provided out of the Heritage Incentive Fund established under section 105A.