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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 sets out the amortisation rates (on the basis of diminishing values) for listed horticultural plants as determined by the CIR and listed in the schedule.