Document ID: chunk:federal_register_of_legislation:C2004A00844:clause:1_2
Version: federal_register_of_legislation:C2004A00844
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 111382–112174

2                                  The grapevine:
                                   (a) is attached to land you hold under a *quasi‑ownership right granted by an *exempt Australian government agency or an *exempt foreign government agency, and:
                                   (b) was planted by you or by a previous holder of the land under the quasi‑ownership right; and
                                   (c) is used in a *primary production business

40‑530  When a water facility, horticultural plant or grapevine starts to decline in value

  A *water facility, *horticultural plant or grapevine starts to decline in value in the income year worked out using this table:

Start of decline in value
Item                       This asset:             Starts to decline in value in: