DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
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Hide history noteFor 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.
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