From 1 July 2011, businesses that invest in eligible assets or capital works to improve the energy efficiency of their existing buildings – from 2 stars or lower to 4 stars or higher – will be able to apply for a one-off bonus tax deduction. The incentive will enable businesses to claim a bonus tax deduction of 50 per cent of the cost of the eligible assets or capital works.
This example text from a political party manifesto is for decentralisation or federalism