Taxation Laws Amendment Act (No. 3) 1992 (98 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments relating to horticulture

4   Interpretation

Section 6 of the Principal Act is amended:

(a) by omitting "or" from paragraph (c) of the definition of "primary production" in subsection (1);
          

(b) by inserting after paragraph (d) of the definition of "primary production" in subsection (1) the following word and paragraph:
          

"; or (e) horticulture;";

(c) by inserting in subsection (1) the following definition:
          

" 'horticulture' includes:

(a) propagation as well as cultivation; or

(b) propagation or cultivation of seeds, bulbs, spores or similar things; or

(c) propagation or cultivation of fungi; or

(d) propagation or cultivation in environments other than soil, whether natural or artificial;

but does not include the doing of any thing other than in the course of, or for the purposes of, a business;".