Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1992No. 98, 1992 - SECT 4

4. Section 6 of the Principal Act is amended:
(a) by omitting "or" from paragraph (c) of the definition of "primary
production" in subsection (1);
(b) by inserting after paragraph (d) of the definition of "primary production"
in subsection (1) the following word and paragraph: "; or (e) horticulture;";

   (c)  by inserting in subsection (1) the following definition: "
        'horticulture' includes:

   (a)  propagation as well as cultivation; or

   (b)  propagation or cultivation of seeds, bulbs, spores or similar things;
        or

   (c)  propagation or cultivation of fungi; or

   (d)  propagation or cultivation in environments other than soil, whether
        natural or artificial; but does not include the doing of any thing
        other than in the course of, or for the purposes of, a business;".