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DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 20

Substantial commitment to completion of a project - relevant factors
20. In determining whether a substantial commitment to the completion of a
project has occurred, or is reasonably likely to occur, before a particular
date, the DAA must have regard to:

   (a)  in any case:
    (i)    the physical work that has been undertaken in
carrying out the project before that date; and
    (ii)   the nature of the contracts that have been
entered into before that date in relation to the project; and

        (iii)  in the case of a project consisting of the expansion,
               improvement or upgrading of a productive facility or facilities
               - the physical progress made before that date in relation to
               the installation of new plant for use in the expanded, improved
               or upgraded facility or facilities; and
    (iv)   such other matters as the DAA considers relevant;
and

   (b)  if the project is part of a joint venture project:

        (i)    the physical work that has been undertaken in carrying out the
               joint venture project before that date; and

        (ii)   the nature of the contracts that have been entered into before
               that date in relation to the joint venture project; and

        (iii)  in the case of a joint venture project consisting of the
               expansion, improvement or upgrading of a productive facility or
               facilities - the physical progress made before that date in
               relation to the installation of new plant for use in the
               expanded, improved or upgraded facility or facilities; and

        (iv)   such other matters as the DAA considers relevant; and

   (c)  if the project is part of a company group project scheme:
    (i)    the physical work that has been undertaken in
carrying out each other project to which the scheme relates before that date;
and
    (ii)   the nature of the contracts that have been
entered into before that date in relation to each other project to which the
scheme relates; and

        (iii)  in the case of a scheme consisting of the expansion,
               improvement or upgrading of productive facilities - the
               physical progress made before that date in relation to the
               installation of new plant for use in the expanded, improved or
               upgraded facilities; and

        (iv)   such other matters as the DAA considers relevant. 


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