Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) It is a policy objective for the TCF Post - 2005 (SIP) scheme that grants in respect of TCF capital investment expenditure are only to be made as set out in this section.
New TCF plant/building expenditure
(2) The grants are to be made in respect of expenditure that:
(a) under the scheme, is taken to be new TCF plant/building expenditure; and
(b) is incurred by an entity during any of the 2005 - 2006 to 2009 - 2010 income years of the entity.
(3) It is a policy objective for the scheme that expenditure is only to be taken to be new TCF plant/building expenditure under the scheme if the expenditure is of the kind for which, at the commencement of this Part, a Type 1 grant could be made under the TCF (SIP) scheme.
Brand support for TCF products expenditure
(4) The grants are to be made in respect of expenditure that:
(a) under the scheme, is taken to be brand support for TCF products expenditure; and
(b) is incurred by an entity during any of the 2005 - 2006 to 2009 - 2010 income years of the entity.
Non - production related information technology expenditure
(5) The grants are to be made in respect of expenditure that:
(a) under the scheme, is taken to be non - production related information technology expenditure; and
(b) is incurred by an entity during any of the 2005 - 2006 to 2009 - 2010 income years of the entity; and
(c) is also clothing/finished textile expenditure.
Note: For clothing/finished textile expenditure , see section 4 .