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Investment allowances for Australian manufacturers

Minchin, Antony St. John


An investment allowance is a fiscal policy measure introduced by a government to encourage certain types of private investment expenditure. In the form adopted in the United Kingdom from 1954 until replacement in 1966 by a system of direct cash grants, and in Australia from 1962 until the allowance was suspended in 1971, an investment allowance permits a deduction in calculating taxable income of individual firms in the year in which new plant and equipment are installed of an amount...[Show more]

CollectionsOpen Access Theses
Date published: 1971
Type: Thesis (Masters)


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