Commonwealth Numbered Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 15

15. For the purposes of this Act, 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


        (ii)   a part of the productive facility; is wholly or principally for
               use by the operator of the 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)  the print media industry;

                (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; 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.