Small-scale Investment Allowance tax break (KIA)

Last updated: 19 November 2019

Entrepreneurs that invest in operating assets may be eligible for the small-scale investment allowance, a tax break that allows entrepreneurs to reduce their income tax burden.

The amount of the small-scale investment deduction depends on the amount invested in the financial year.

Electric vehicle charging infrastructure may be eligible for this tax break, depending on the amount invested and the charging station's use (e.g., whether the charging point is for business purposes).

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End uses covered
  • Transport end-uses