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You can not use the higher level if, on or immediately after ten Might 2006, the taxpayer abandons, sells or or else disposes of the existing project then restarts running the project in an effort to calculate the deduction working with the higher amount.

Enter the environmental impact evaluation expenditure for that project. All expenditure entered might be A part of the calculation on the project drop in benefit.

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For Projects commencing just before 10 Could 2006, a deduction charge of a hundred and fifty% is utilized for projects that began to work before that date Or simply a project that started off to function on or after that date the place the project pool is made up of project quantities incurred ahead of that date.

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