Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_6
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 653340–654202

6                                       30 years or more                                        7%

For a list of some limits on deductions: see Note 1 to subsection 387‑165(4).

Limit on write‑off days

 (2) Disregard your ownership and use of the *horticultural plant on a day outside the period that:

 (a) starts when the plant can first be used for *commercial horticulture; and

 (b) extends for the time shown in the table (depending on the plant's *effective life).

Period after which you cannot count use of horticultural plant
                                                                                                                        You cannot deduct an amount for your use of the plant after a period of:
                                                                For a *horticultural plant with an *effective life of:
Item