DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 2 - KEY CONCEPTS RELATING TO PROJECTS  

Division 1 - Carrying out a project  

SECTION 8 (ARCHIVE)  

8   MEANING OF PRODUCTIVE FACILITY  
For the purposes of the application of this Chapter to an entity, a facility is a productive facility if, and only if:

(a) it is wholly or principally for use by the operator of the facility in carrying out one or more steps in:

(i) the production or distribution, or both, of the same goods or related goods; or

(ii) the provision of the same services or related services; and

(b) either:

(i) the entity operates, or is to operate, the facility; or

(ii) both:

(A) the entity is a leasing company; and

(B) the facility is leased, or for lease, by the entity to another entity who operates, or is to operate, the facility.