Listed horticultural plants determinations
The determination(s) set out the types of horticultural plants that are listed and the diminishing value amortisation rates applicable to them. Where a horticultural plant has not been determined by the Commissioner as a listed horticultural plant, taxpayers may apply in writing to the Commissioner for a specific horticultural plant or category of horticultural plants to be so determined.
DET 05/01 Amortisation rates for listed horticultural plants (May 05)
This Determination sets out the amortisation rates (on the basis of diminishing values) for listed horticultural plants as determined by the Commissioner of Inland Revenue and listed in the schedule to this Determination.
Date published: 15 Jun 2007
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