What are the key dates for the 10 per cent deduction?
The 10 per cent bonus deduction will now only apply if you are not a small business. To qualify for the 10 per cent bonus deduction, you need to contract for, or start to construct, an eligible asset between 1 July 2009 and 31 December 2009 and start to use the asset, or have it installed ready for use, by 31 December 2010.