S 43-65 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-65 formerly read:
SECTION 43-65 HORTICULTURE
43-65
The expression
horticulture
includes:
(a)
the cultivation or gathering in of fruit, vegetables, herbs, edible fungi, nuts, flowers, trees, shrubs or plants; or
(b)
the propagation of trees, shrubs or plants; or
(c)
the production of seeds, bulbs, corms, tubers or rhizomes.
S 43-65 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.