Key incentives (illustrative; client eligibility varies and allowances are generally mutually exclusive on the same asset): • • Section 12B: accelerated depreciation allowances for assets used in electricity generation from specified renewable sources (including solar PV). • • Section 12BA (temporary enhancement): enhanced renewable energy allowance applicable from 1 March 2023 to 28 February 2025 (relevant for qualifying projects in that window). • • Section 12L: energy-efficiency savings incentive (requires measurement & verification; extended to 31 December 2030). • • Section 6C (personal solar credit, historical window): once-off incentive for natural persons for qualifying residential solar PV panels (core window 1 March 2023 to 29 February 2024). • • Section 12U: deductions for certain supporting infrastructure used for renewable electricity generation activities.