Federal Register of Legislation - Australian Government

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Declarations/Other as made
This instrument declares certain grant programs administered by a State or Territory, or under authority of a State or Territory, as eligible programs for the purposes of section 59-97 of the Income Tax Assessment Act 1997.
Administered by: Treasury
Registered 24 Dec 2020

 

Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020

I, Josh Frydenberg, Treasurer, make the following declaration.

Dated 23 December 2020

 

Josh Frydenberg

Treasurer

 

  

  

  


Contents

Part 1—Preliminary                                                                                                      1

1  Name........................................................................................................................................ 1

2  Commencement........................................................................................................................ 1

3  Authority.................................................................................................................................. 1

4  Definitions................................................................................................................................ 1

Part 2—Eligible State and Territory small business COVID‑19 grant programs   2

5  Declared as eligible programs................................................................................................... 2

 


Part 1—Preliminary

 

1  Name

                   This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020.

2  Commencement

             (1)  Each provision of instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day after this instrument is registered.

 

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Income Tax Assessment Act 1997.

4  Definitions

Note:       Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time.

                   In this instrument:

the Act means the Income Tax Assessment Act 1997.

Part 2—Eligible State and Territory small business COVID‑19 grant programs

 

5  Declared as eligible programs

                   Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act.

 

Item

Declared eligible grant program

State or Territory administering the program

21

Alpine Business Fund

Victoria

22

Business Support Fund 3

Victoria

23

Licensed Hospitality Venue Fund

Victoria

24

Melbourne City Recovery Fund—Small business reactivation grants

Victoria

25

Outdoor Eating and Entertainment Package

Victoria

26

Sole Trader Support Fund

Victoria