Commonwealth Numbered Acts

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DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 11

DAA may direct that activities carried out by an entity are to be treated as the establishment of a new productive facility
11. If:

   (a)  one or more activities carried out by an entity do not consist of the
        establishment by the entity of a new productive facility in Australia;
        and

   (b)  the activities are related directly or indirectly to a productive
        facility in Australia; and

   (c)  the DAA is satisfied that, because of special circumstances, it would
        be unreasonable not to treat the whole or a part of the activities as
        the establishment by the entity of a new productive facility in
        Australia; the DAA may give the entity a written direction that this
        Act has, and is taken to have had effect, as if the whole, or the
        part, as the case may be, of those activities were the establishment
        by the entity of a new productive facility in Australia. 


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