DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 2 - KEY CONCEPTS RELATING TO PROJECTS  

Division 6 - Substantial commitment to completion of a project  

SECTION 20 (ARCHIVE)  

20   SUBSTANTIAL COMMITMENT TO COMPLETION OF A PROJECT - RELEVANT FACTORS  
In determining whether a substantial commitment to the completion of a project has occurred, or is reasonably likely to occur, before a particular date, the DAA must have regard to:

(a) in any case:

(i) the physical work that has been undertaken in carrying out the project before that date; and

(ii) the nature of the contracts that have been entered into before that date in relation to the project; and

(iii) in the case of a project consisting of the expansion, improvement or upgrading of a productive facility or facilities - the physical progress made before that date in relation to the installation of new plant for use in the expanded, improved or upgraded facility or facilities; and

(iv) such other matters as the DAA considers relevant; and

(b) if the project is part of a joint venture project:

(i) the physical work that has been undertaken in carrying out the joint venture project before that date; and

(ii) the nature of the contracts that have been entered into before that date in relation to the joint venture project; and

(iii) in the case of a joint venture project consisting of the expansion, improvement or upgrading of a productive facility or facilities - the physical progress made before that date in relation to the installation of new plant for use in the expanded, improved or upgraded facility or facilities; and

(iv) such other matters as the DAA considers relevant; and

(ba) if the project is part of a joint venture project scheme:

(i) the physical work that has been undertaken in carrying out each other joint venture project to which the scheme relates before that date; and

(ii) the nature of the contracts that have been entered into before that date in relation to each other joint venture project to which the scheme relates; and

(iii) in the case of a scheme which involves the expansion, improvement or upgrading of a productive facility or facilities - the physical progress made before that date in relation to the installation of new plant for use in the expanded, improved or upgraded facilities; and

(iv) such other matters as the DAA considers relevant; and

(c) if the project is part of a company group project scheme:

(i) the physical work that has been undertaken in carrying out each other project to which the scheme relates before that date; and

(ii) the nature of the contracts that have been entered into before that date in relation to each other project to which the scheme relates; and

(iii) in the case of a scheme which involves the expansion, improvement or upgrading of a productive facility or facilities - the physical progress made before that date in relation to the installation of new plant for use in the expanded, improved or upgraded facilities; and

(iv) such other matters as the DAA considers relevant; and

(d) if the project is part of an individual project scheme:

(i) the physical work that has been undertaken in carrying out each other project to which the scheme relates before that date; and

(ii) the nature of the contracts that have been entered into before that date in relation to each other project to which the scheme relates; and

(iii) in the case of a scheme which involves the expansion, improvement or upgrading of a productive facility or facilities - the physical progress made before that date in relation to the installation of new plant for use in the expanded, improved or upgraded facilities; and

(iv) such other matters as the DAA considers relevant.