Who for? Companies involved in significant projects in the mining, resource processing, agriculture, food processing, food packaging, manufacturing, gas supply, power supply and water supply industries.
What for? Eligible goods not made in Australia or technologically superior to those made in Australia, to be imported duty free, such as equipment or stainless steel materials.
How much? Uncapped, but eligible projects must have a total project expenditure on capital goods of $10 million or greater.