Commonwealth Numbered Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 7

7. For the purposes of this Act, 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.