Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

5   Horticultural plants (new Subdivision 387-C)

3   Consequential amendment of the Income Tax Assessment Act 1936

8   At the end of subsection 124ZZO(6)

Add:

Note: Section 387-205 of the Income Tax Assessment Act 1997 allows an entity that becomes the owner of a horticultural plant on or after 1 July 1998 to require the previous owner to provide tax information relating to the plant.