Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.116 · Deduction (S.L. 123.116)

S.L. 123.116 Art. 2Definitions.

In KraftAmtlicher Text

In these rules, unless the context otherwise requires -

"Commission" means the National Commission Persons with Disability;

"qualifying expenditure" means any of the following expenditure:

(a) expenditure of a capital nature consisting of the following:

(i) the installation or modification of physical structures and, or equipment designed to increase workplace accessibility; or

(ii) the removal of architectural and physical barriers; or

(iii) the acquisition, installation or modification of equipment and devices for persons with disability; and

(b) expenditure incurred in the training of employees having a disability for the purpose of performing their work;

"qualifying person" means a person who is an employer and who incurs qualifying expenditure for the purpose of increasing accessibility to the workplace to any of his employees having a disability.