The clarification of the 10 percent investment allowance last month clearly identifies the opportunities. For the $10,000 minimum cost price of new tangible capital equipment, the allowance is provided as an additional tax deduction where the clients claim 110 percent of the cost price with an outright 10 percent deduction available when the asset is ready for use and the remaining 100 percent over the life of that asset. The time limit for the contract is 30th June 2009 to be installed by 30th June 2010.