DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 2 - KEY CONCEPTS RELATING TO PROJECTS  

Division 1 - Carrying out a project  

SECTION 11 (ARCHIVE)  

11   DAA MAY DIRECT THAT ACTIVITIES CARRIED OUT BY AN ENTITY ARE TO BE TREATED AS THE ESTABLISHMENT OF A NEW PRODUCTIVE FACILITY  
If:

(a) one or more activities carried out by an entity do not consist of the establishment by the entity of a new productive facility in Australia; and

(b) the activities are related directly or indirectly to a productive facility in Australia; and

(c) the DAA is satisfied that, because of special circumstances, it would be unreasonable not to treat the whole or a part of the activities as the establishment by the entity of a new productive facility in Australia;

the DAA may give the entity a written direction that this Chapter has, and is taken to have had effect, as if the whole, or the part, as the case may be, of those activities were the establishment by the entity of a new productive facility in Australia.