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Thursday, 9 December 1976
Page: 3731


Mr Hurford asked the Treasurer, upon notice:

(   1 ) Can he say which members of the OECD have investment allowances as part of their company income tax systems.

(2)   If so, at what rates are these investment allowances available and what are the principal circumstances in which they are available.


Mr Lynch - The answer to the honourable member's question is as follows:

(1)   and (2) Details available in respect of investment allowances provided in OECD member countries, other than Australia, either by way of a deduction from income or a credit of tax are incorporated in the following table.

 

 







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