Effective Life 2001/1
Commonwealth of Australia
Income Tax Assessment Act 1997
I, DEIDRE FAY GERATHY, First Assistant Commissioner, Law Integrity Team, delegate of the Commissioner of Taxation, 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) Amendment Determination 2001 (No. 1).
2 Commencement
This Determination commences on 1 July 2001.
3 Amendment of Income Tax (Effective Life of Horticultural Plants) Determination 2000
Schedule 1 amends the Income Tax (Effective Life of Horticultural Plants) Determination 2000.
Schedule 1 Amendment
(section 3)
[1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Agriculture (01110 to 02200)
after
| Orange | 30 | * | 1 Jan 2001 |
insert
| Nuts: | |||
| Almond | 25 | 1 Jul 2001 | |
| Cashew | 25 | 1 Jul 2001 | |
| Chestnut | 25 | 1 Jul 2001 | |
| Hazelnut | 25 | 1 Jul 2001 | |
| Jojoba | 30 | 1 Jul 2001 | |
| Macadamia | 25 | 1 Jul 2001 | |
| Pecan | 25 | 1 Jul 2001 | |
| Pistachio | 25 | 1 Jul 2001 | |
| Walnut | 25 | 1 Jul 2001 |
1 July 2001
DEIDRE FAY GERATHY,
First Assistant Commissioner,
Law Integrity Team,
Delegate of the Commissioner of Taxation,
First Assistant Commissioner, Law Integrity Team