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.
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