DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 2 - KEY CONCEPTS RELATING TO PROJECTS  

Division 3 - Basic eligibility test  

SECTION 15 (ARCHIVE)  

15   BASIC ELIGIBILITY TEST FOR PROJECT EXPENDITURE  
For the purposes of this Chapter, if:

(a) expenditure is incurred, or proposed to be incurred, in:

(i) establishing a new productive facility; or

(ii) expanding, improving or upgrading an existing productive facility; and

(b) either:

(i) the whole of the productive facility; or

(ii) a part of the productive facility;

is an ineligible print media installation or is wholly or principally for use by the operator of the facility:

(iii) as office accommodation; or

(iv) as residential accommodation for persons other than tourists or travellers; or

(v) in or in connection with the operator's capacity as a participant in any of the following industries:

(A) the financial services industry;

(B) the business services industry;

(C) (Omitted by No 2 of 1994)

(D) the electronic media industry;

(E) the retail industry;

(F) the wholesale industry; or

(vi) in or in connection with the operator's capacity as a participant in an industry, or an activity, which benefits from a substantial level of industry assistance (other than the motor vehicle industry or a motor vehicle industry activity);

then:

(c) if subparagraph (b)(i) applies - the whole of the expenditure fails the basic eligibility test; or

(d) if subparagraph (b)(ii) applies - so much of the expenditure as is attributable to that part of the productive facility fails the basic eligibility test.