DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 2 - KEY CONCEPTS RELATING TO PROJECTS  

Division 1 - Carrying out a project  

SECTION 7 (ARCHIVE)  

7   MEANING OF CARRYING OUT A PROJECT  
For the purposes of this Chapter, an entity carries out a project in Australia if, and only if, the entity:

(a) establishes a new productive facility in Australia; or

(b) establishes 2 or more new productive facilities in Australia where:

(i) the facilities pass the discrete project test; or

(ii) the facilities pass the vertical integration test; or

(c) expands, improves or upgrades an existing productive facility in Australia where the expansion, improvement or upgrade is carried out:

(i) to improve substantially the productivity or capacity of the facility; or

(ii) to minimise the effect of the operation of the facility on the environment; or

(d) expands, improves or upgrades 2 or more existing productive facilities in Australia where:

(i) the expansions, improvements or upgrades are carried out:

(A) to improve substantially the productivity or capacity of the facilities; or

(B) to minimise the effect of the operation of the facilities on the environment; and

(ii) either:

(A) the facilities pass the discrete project test; or

(B) the facilities pass the vertical integration test.