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* Conditions Apply: On 12 May 2009, the Treasurer announced an expansion of the Small Business and General Business Tax Break as part of the 2009-10 Budget. Small businesses will now be able to claim a bonus tax deduction of 50 per cent of the cost of eligible assets acquired between 13 December 2008 and 31 December 2009, and installed by 31 December 2010. All other businesses will still be able to access the Tax Break at a 10 per cent rate previously announced as part of the Nation Building and Jobs Plan on 3 February 2009. The Tax Break expands and extends the temporary investment allowance announced by the Government on 12 December 2008. This statement does not take into account your personal circumstances, and you should seek independent financial and taxation advice to determine if you are eligible for the proposed bonus tax deduction. www.ato.gov.au
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