Effective Life 2000/2

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Commonwealth of Australia

Income Tax Assessment Act 1997

I, DAVID EDWARD BUTLER, First Assistant Commissioner, Business Tax Reform, delegate of the Commissioner, make this Determination under subsection 387-177(1) of the Income Tax Assessment Act 1997.

1 Name of Determination

This Determination is the Income Tax (Effective Life of Horticultural Plants) Determination 2000.

2 Commencement

This Determination commences on 1 January 2001.

3 Revocation

All previous determinations of the effective life of horticultural plants for the purposes of the Income Tax Assessment Act 1997 are revoked.

4 Effective life of horticultural plants

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.

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21 December 2000

DAVID EDWARD BUTLER,
First Assistant Commissioner, Business Tax Reform,
Delegate of the Commissioner

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