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Coronavirus Economic Response Package Omnibus Act 2020
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Department of the Treasury
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C2020C00139 C01
25 March 2020
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Enhancing the instant asset write-off
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Schedule 2—Backing business investment
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Schedule 3—Boosting cash flow for employers
Income Tax Assessment Act 1997
Social Security Act 1991
Taxation Administration Act 1953
Veterans’ Entitlements Act 1986
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Schedule 4—Stimulus payments to households to support growth
A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
Income Tax Assessment Act 1997
Social Security Act 1991
Social Security (Administration) Act 1999
Veterans’ Entitlements Act 1986
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Schedule 5—Delegation by Director of Human Biosecurity
Biosecurity Act 2015
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Schedule 6—Environmental management charges
Great Barrier Reef Marine Park Regulations 2019
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Schedule 7—Assistance for apprentices and trainees and the aviation sector
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Part 1—Education, Skills and Employment programs
Financial Framework (Supplementary Powers) Regulations 1997
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Part 2—Infrastructure, Transport, Regional Development and Communications programs
Financial Framework (Supplementary Powers) Regulations 1997
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Schedule 8—Providing flexibility in the Corporations Act
Corporations Act 2001
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Schedule 9—Child care
A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
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Schedule 10—Superannuation drawdowns
Retirement Savings Accounts Regulations 1997
Superannuation Industry (Supervision) Regulations 1994
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Schedule 11—Additional support for income support recipients
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Part 1—Main amendments
Farm Household Support Act 2014
Social Security Act 1991
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Part 2—Other amendments
Social Services and Other Legislation Amendment (Simplifying Income Reporting and Other Measures) Act 2020
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Schedule 12—Temporary relief for financially distressed individuals and businesses
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Part 1—Amendments relating to individuals in financial distress
Bankruptcy Act 1966
Bankruptcy Regulations 1996
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Part 2—Amendments relating to businesses in financial distress
Corporations Act 2001
Corporations Regulations 2001
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Part 3—Temporary relief for directors from duty to prevent insolvent trading
Corporations Act 2001
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Schedule 13—Early release of superannuation
Income Tax (Transitional Provisions) Act 1997
Retirement Savings Accounts Regulations 1997
Superannuation Industry (Supervision) Regulations 1994
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Schedule 14—Medicare levy and Medicare levy surcharge income thresholds
A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999
Medicare Levy Act 1986
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Schedule 15—Intergenerational report
Charter of Budget Honesty Act 1998
Schedule 16—Deferral of sunsetting
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history