INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 387
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Capital allowances for primary producers and some land-holders
Subdivision 387-C
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Establishing horticultural plants
SECTION 387-205 (ARCHIVE)
387-205
New owners' requests for tax information from last owners of horticultural plants
Section 387-205 of the Income Tax Assessment Act 1997 applies to a change of ownership of a horticultural plant that occurs on or after 1 July 1998.
Section 387-205 of the Income Tax Assessment Act 1997 applies to a change of ownership of a horticultural plant that occurs on or after 1 July 1998.
Note:
That section allows the new owner of a horticultural plant to require the last owner to provide tax information relating to the plant.
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