DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 (REPEALED)
CHAPTER 3
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INFRASTRUCTURE BORROWINGS
PART 1
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PRELIMINARY
SECTION 93A
93A
OBJECT
The object of this Chapter and the infrastructure borrowings provisions of the Income Tax Assessment Act 1936 is to provide tax incentives for genuine private sector investment in publicly accessible infrastructure facilities and related facilities. However, the incentives have been terminated for new cases by the Taxation Laws Amendment (Infrastructure Borrowings) Act 1997 .
View history note
Hide history noteThe object of this Chapter and the infrastructure borrowings provisions of the Income Tax Assessment Act 1936 is to provide tax incentives for genuine private sector investment in publicly accessible infrastructure facilities and related facilities. However, the incentives have been terminated for new cases by the Taxation Laws Amendment (Infrastructure Borrowings) Act 1997 .
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