DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
CHAPTER 2
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DEVELOPMENT ALLOWANCE
PART 1
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PRELIMINARY
SECTION 3 (ARCHIVE)
3
OBJECT
The object of this Chapter and the development allowance provisions of the Income Tax Assessment Act 1936 is to provide tax incentives for investment in large Australian projects which cost $50 million or more and meet certain other criteria.
View history note
Hide history noteThe object of this Chapter and the development allowance provisions of the Income Tax Assessment Act 1936 is to provide tax incentives for investment in large Australian projects which cost $50 million or more and meet certain other criteria.
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