Section DO 8 — Income Tax Act 2007: Meaning of planting and plot

DO 8 Meaning of planting and plot In this section and sections DO 5 to DO 7 ,— planting for a person and an income year means 1 or more listed horticultural plants— (a) that are involved in the business of the person during the income year; and (b) for which the person must account under sections DO 5 and DO 6 , for the income year, separately from any other listed horticultural plants that are involved in the business of the person plot means the land occupied by the listed horticultural plants in a planting. Defined in this Act: income year , listed horticultural plant , planting , Compare: 2004 No 35 s DO 4E