What are the key dates for the 30 per cent deduction?
The 30 per cent bonus deduction will now only apply if you are not a small business. To qualify for the 30 per cent bonus deduction, you need to contract for, or start to construct, an eligible asset between 13 December 2008 and 30 June 2009 and start to use the asset, or have it installed ready for use, by 30 June 2010.