Income Tax (Effective Life of Horticultural Plants) Amendment Determination 2001 (No. 1)
Reference: Effective Life 2001/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 1 July 2001
Signatory: DEIDRE FAY GERATHY, First Assistant Commissioner, Law Integrity Team, Delegate of the Commissioner of Taxation, First Assistant Commissioner, Law Integrity Team


This Determination is the Income Tax (Effective Life of Horticultural Plants) Amendment Determination 2001 (No. 1). | This Determination commences on 1 July 2001. | Schedule 1 amends the Income Tax (Effective Life of Horticultural Plants) Determination 2000. | (section 3) | [1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200) | after Orange 30 * 1 Jan 2001 | insert Nuts: Almond 25 1 Jul 2001 Cashew 25 1 Jul 2001 Chestnut 25 1 Jul 2001 Hazelnut 25 1 Jul 2001 Jojoba 30 1 Jul 2001 Macadamia 25 1 Jul 2001 Pecan 25 1 Jul 2001 Pistachio 25 1 Jul 2001 Walnut 25 1 Jul 2001