DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
View history note
Hide history noteFor 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
is an ineligible print media installation or is wholly or principally for use by the operator of the facility:
(ii) a part of the productive 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.
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