Income Tax (Effective Life of Horticultural Plants) Determination 2000
Reference: Effective Life 2000/2
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 21 December 2000
Signatory: DAVID EDWARD BUTLER, First Assistant Commissioner, Business Tax Reform, Delegate of the Commissioner


This Determination is the Income Tax (Effective Life of Horticultural Plants) Determination 2000. | This Determination commences on 1 January 2001. | All previous determinations of the effective life of horticultural plants for the purposes of the Income Tax Assessment Act 1997 are revoked. | For subsection 387-177 (1) of the Income Tax Assessment Act 1997, the effective life of a horticultural plant described in an item in Table A is specified in the item.