Federal Register of Legislation - Australian Government

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Declarations/Other as made
This instrument amends the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020 to declare grant programs administered by the States of New South Wales and Victoria as eligible programs for the purposes of section 59-97 of the Income Tax Assessment Act 1997.
Administered by: Treasury
Registered 23 Aug 2021
Tabling HistoryDate
Tabled HR24-Aug-2021
Tabled Senate25-Aug-2021
Date of repeal 01 Dec 2021
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003
Table of contents.

 

Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021

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

Dated               20 August 2021

 

Josh Frydenberg

Treasurer

 

  

 

  


Contents

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

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

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

4  Schedules................................................................................................................................. 1

Schedule 1—Amendments                                                                                            2

Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020                                                                                                                                                                   2

 

 


1  Name

                   This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 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 Income Tax Assessment Act 1997.

4  Schedules

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

 

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

 

1  Section 5 (before table item 21)

Insert:

 

10

2021 COVID-19 business grant

New South Wales

11

2021 COVID-19 JobSaver payment

New South Wales

12

2021 COVID-19 micro-business grant

New South Wales

13

NSW Performing Arts COVID Support Package

New South Wales

 

2  Section 5 (table item 21A)

Omit “Alpine Support Program”, substitute “Alpine Resorts Support Program (Streams 1, 2 and 3)”.

3  Section 5 (after table item 21A)

Insert:

 

21AB

Business Continuity Fund

Victoria

 

4  Section 5 (after table item 21B)

Insert:

 

21BA

Business Costs Assistance Program Round Two – July Extension

Victoria

 

5  Section 5 (after table item 23A)

Insert:

 

23AA

Licenced Hospitality Venue Fund 2021 – July Extension

Victoria

 

6  Section 5 (after table item 25)

Insert:

 

25A

Small Business COVID Hardship Fund

Victoria