Commonwealth Numbered Acts

DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 8

8. For the purposes of the application of this Act to an entity, a facility is
a productive facility if, and only if:

   (a)  it is wholly or principally for use by the operator of the facility in
        carrying out one or more steps in:

        (i)    the production or distribution, or both, of the same goods or
               related goods; or

        (ii)   the provision of the same services or related services; and

   (b)  either:

        (i)    the entity operates, or is to operate, the facility; or

        (ii)   both:

                (A)  the entity is a leasing company; and

                (B)  the facility is leased, or for lease, by the entity to
                     another entity who operates, or is to operate, the
                     facility.