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13 Jul 06 "Establishment expenditure" of a horticultural plant under s 40-545 - TD 2006/46

This final Taxation Determination was issued on 12 July 2006. It was previously released in draft form as TD 2006/D15: see 2006 TAXVINE No 12 (15) (13 April 2006). Its full title is "Income tax: what amounts are included in 'establishment expenditure' for the purposes of working out the decline in value of a horticultural plant under s 40-545 of the ITAA 1997?"

As a result of the issue of TD 2006/46, TD 98/3 (Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery are the costs of buying and maintaining the plants deductible under either: (a) s 8-1 of the ITAA 1997; or (b) Division 10F of Part III of the ITAA 1936?) has been withdrawn with effect from 12 July 2006.

For a copy of TD 2006/46, go here

For a copy of TD 98/3W, go here


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