CTHRepealedAct
Development Allowance Authority Act 1992
93AObject
Start here
Get a plain-English read of 93A
Turn the raw legal text into a practical explanation grounded in Development Allowance Authority Act 1992.
#### 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.