Federal Register of Legislation - Australian Government

Primary content

Declarations/Other as made
This instrument lists the programs that have been declared relevant COVID-19 business support programs by the Treasurer to enable the Commissioner of Taxation to share protected data the Australian Taxation Office holds with relevant Australian government agencies that administer the programs.
Administered by: Treasury
Registered 20 Aug 2021
Tabling HistoryDate
Tabled HR23-Aug-2021
Tabled Senate24-Aug-2021
To be repealed 30 Jun 2026
Repealed by Self Repealing
This Legislative Instrument has been subject to a Motion to Disallow:
Motion Date:
29-Nov-2021
Expiry Date:
03-Aug-2022
House:
Senate
Details:
Full
Resolution:
Withdrawn
Resolution Date:
02-Dec-2021
Resolution Time:
11:15
Provisions:

 

Taxation Administration (Data Sharing—Relevant COVID‑19 Business Support Program) Declaration 2021

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

Dated               20 August 2021

 

Josh Frydenberg

Treasurer

 

  

  

  


Contents

Part 1—Preliminary                                                                                                      1

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

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

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

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

Part 2—Relevant COVID‑19 business support programs                                         2

5  Declared relevant COVID‑19 business support programs....................................................... 2

 


Part 1Preliminary

  

1  Name

                   This instrument is the Taxation Administration (Data Sharing—Relevant COVID‑19 Business Support Program) Declaration 2021.

2  Commencement

             (1)  Each provision of this 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 Taxation Administration Act 1953.

4  Definitions

             (1)  Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.

Note 1:       The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.

Note 2:       Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.

                   In this instrument:

the Act means the Taxation Administration Act 1953.

Part 2Relevant COVID‑19 business support programs

  

5  Declared relevant COVID‑19 business support programs

                   Under subsection 355‑65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID‑19 business support program for the purposes of item 12 of Table 7 in subsection 355‑65(8) in Schedule 1 to the Act.

 

Item

Declared relevant COVID‑19 business support program

Australian government agency administering the program

Jurisdiction operating the program

1‑1

COVID‑19 Consumer Travel Support Program (Rounds 1 and 2)

Services Australia and the Australian Trade and Investment Commission

Commonwealth

2‑5

2021 COVID‑19 business grant

Service NSW and Revenue NSW

New South Wales

2‑10

2021 COVID‑19 JobSaver payment

Service NSW and Revenue NSW

New South Wales

2‑15

2021 COVID‑19 micro‑business grant

Service NSW

New South Wales

2‑20

Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID‑19)

Service NSW

New South Wales

2‑25

Northern Beaches Small Business Hardship Grant

Service NSW and NSW Treasury

New South Wales

2‑30

NSW Performing Arts COVID Support Package

Create NSW and NSW Treasury

New South Wales

2‑35

Small business fees and charges rebate

Service NSW

New South Wales

2‑40

Small Business Recovery Grant

Service NSW and NSW Treasury

New South Wales

2‑45

Southern Border Small Business Support Grant

Service NSW

New South Wales

3‑5

Alpine Resorts Support Program (Streams 1, 2 and 3)

Department of Jobs, Precincts and Regions

Victoria

3‑10

Business Continuity Fund

Department of Jobs, Precincts and Regions

Victoria

3‑15

Business Costs Assistance Program (Round Two)

Department of Jobs, Precincts and Regions

Victoria

3‑20

Business Costs Assistance Program Round Two – July Extension

Department of Jobs, Precincts and Regions

Victoria

3‑25

Business Costs Assistance Program (Round Three)

Department of Jobs, Precincts and Regions

Victoria

3‑30

Impacted Public Events Support Program

Department of Jobs, Precincts and Regions

Victoria

3‑35

Independent Cinema Support Program

Department of Jobs, Precincts and Regions

Victoria

3‑40

Licensed Hospitality Venue Fund 2021

Department of Jobs, Precincts and Regions

Victoria

3‑45

Licenced Hospitality Venue Fund 2021 – July Extension

Department of Jobs, Precincts and Regions

Victoria

3‑50

Live Performance Support Program

Department of Jobs, Precincts and Regions

Victoria

3‑55

Small Business COVID Hardship Fund

Department of Jobs, Precincts and Regions

Victoria

4‑5

COVID‑19 Business Support Grants Scheme (August 2021)

Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training

Queensland

4‑10

COVID‑19 Jobs Support Loan Scheme

Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training

Queensland