Meaning of eligible infrastructure expense
6 Meaning of eligible infrastructure expense
An eligible infrastructure expense is a cost incurred, or to be incurred, during the relevant period in relation to carrying out work for an eligible project, including, for example, the cost of—
obtaining a permit or other approval (however described) required for carrying out the work; and
purchasing infrastructure; and
repairing, improving or replacing existing infrastructure; and
installing and commissioning infrastructure.
Examples—
• costs incurred in expanding an existing jetty or pontoon
• costs incurred in installing infrastructure for utilities, including electricity and water, to support the use of a berth
However, an eligible infrastructure expense does not include—
a cost paid before 1 July 2022; or
a cost incurred after the infrastructure is installed and ready for use, including, for example, any cost for ongoing maintenance, administration, operation or subsequent improvement of the infrastructure.
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