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Eligibility

To qualify for the allowance, the following conditions must be satisfied:

• The investment must occur between 13 December 2008 and 31 December 2009... Read more
• The investment must be for an eligible asset... Read more
• The total expenditure on the asset must equal or exceed the "new investment threshold"... Read more
• The asset must be used principally in Australia for the principal purpose of carrying on a business... Read more
• The asset must be used or installed ready for use by 31 December 2010... Read more

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