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The ATO is reminding small businesses that the first use and installation deadline for the business tax break is fast approaching.

Small businesses who committed to investing in an eligible asset as part of the business tax break initiative need to ensure that the assets are first used or installed ready for use by 31 December 2010 in order to be eligible to claim the 50% deduction.

The 31 December 2010 first use or installation deadline also applies to other businesses (turnover $2 million or more) that want to claim the 10% business tax break deduction.


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