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What are the key dates for the 10 per cent deduction?

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What are the key dates for the 10 per cent deduction?

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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.

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