(a)   at the end of the income year, the trees occupy a continuous land area in Australia of 0.2 hectares or more;

(b)   at the time the trees are established, it is more likely than not that they will:

(i)   attain a crown cover of 20% or more; and

(ii)   reach a height of at least 2 metres;

(c)   on 1 January 1990, the area occupied by the trees was clear of other trees that:

(i)   attained, or were more likely than not to attain, a crown cover of 20% or more; and

(ii)   reached, or were more likely than not to reach, a height of at least 2 metres;

(d)   the establishment of the trees meets the requirements of the guidelines mentioned in subsection (3).