Quote
Wiring systems installed underground shall be identified by an orange marker tape complying with AS/NZS 2648.1.
The marker tape shall be —
(a) positioned not more than 200 mm above the wiring system or any additional mechanical protection provided;

It also states that a marker tape is not needed for orange conduit. I can't understand why they decided that. It appears they only considered someone manually digging it up rather than by mechanical means.

There is a proposal for the next edition that marker tape is always installed and placed at approx half the depth of cover.