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INCOME TAX ASSESSMENT ACT 1997 - SECT 40.535 Meaning of horticulture and commercial horticulture

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.535

Meaning of horticulture and commercial horticulture

  (1)   Horticulture includes:

  (a)   propagation and cultivation of a * horticultural plant in any environment (whether natural or artificial); and

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

  (c)   propagation and cultivation of fungi.

  (2)   Use for commercial horticulture means use for the * purpose of producing assessable income in a * business of * horticulture.

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