ITAA 1936 s 10F of Part III

Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery, can the costs of buying and maintaining the plants be deductible under Division 10F of Part III of the Income Tax Assessment Act 1936?

Income tax: where a horticulture business buys plants from a nursery and has the nursery maintain them prior to delivery are the costs of buying and maintaining the plants deductible under either:(a) section 8-1 of the Income Tax Assessment Act 1997 ; or (b) Division 10F of Part III of the Income Tax Assessment Act 1936 ('the 1936 Act)?