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Declarations/Other as amended, taking into account amendments up to Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022
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 16 Sep 2022
Start Date 26 Aug 2022
End Date 18 Nov 2022

Commonwealth Coat of Arms of Australia

 

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

made under the Income Tax Assessment Act 1997

Compilation No. 4

Compilation date:                              26 August 2022

Includes amendments up to:            Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepared by The Treasury

About this compilation

 

This compilation

This is a compilation of the Income Tax Assessment (Eligible State and Territory COVID‑19 Economic Recovery Grant Programs) Declaration 2020 that shows the text of the law as amended and in force on 26 August 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                      1

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

Endnotes                                                                                                                         4

Endnote 1—About the endnotes                                                                               4

Endnote 2—Abbreviation key                                                                                   5

Endnote 3—Legislation history                                                                                 6

Endnote 4—Amendment history                                                                               7

 


Part 1Preliminary

  

1  Name

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

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 2Eligible 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

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

12A

2022 Small Business Support Program

New South Wales

12B

Commercial Landlord Hardship Grant

New South Wales

12C

NSW Accommodation Support Grant

New South Wales

12D

NSW Festival Relaunch Package

New South Wales

13

NSW Performing Arts COVID Support Package

New South Wales

14

NSW Performing Arts Relaunch Package

New South Wales

21

Alpine Business Fund

Victoria

21A

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

Victoria

21AB

Business Continuity Fund

Victoria

21B

Business Costs Assistance Program Round Two

Victoria

21BA

Business Costs Assistance Program Round Two – July Extension

Victoria

21BB

Business Costs Assistance Program Round Two – Top Up

Victoria

21BC

Business Costs Assistance Program Round Three

Victoria

21BD

Business Costs Assistance Program Round Four

Victoria

21BE

Business Costs Assistance Program Round Four – Construction

Victoria

21BF

Business Costs Assistance Program Round Five

Victoria

22

Business Support Fund 3

Victoria

22AA

Commercial Landlord Hardship Fund 3

Victoria

22A

Impacted Public Events Support Program

Victoria

22AB

Impacted Public Events Support Program Round Two

Victoria

22B

Independent Cinema Support Program

Victoria

23

Licensed Hospitality Venue Fund

Victoria

23A

Licensed Hospitality Venue Fund 2021

Victoria

23AA

Licenced Hospitality Venue Fund 2021 – July Extension

Victoria

23AB

Licensed Hospitality Venue Fund 2021 – Top Up Payments

Victoria

23B

Live Performance Support Program

Victoria

23BA

Live Performance Support Program (Presenters) Round Two

Victoria

23BB

Live Performance Support Program (Suppliers) Round Two

Victoria

24

Melbourne City Recovery Fund—Small business reactivation grants

Victoria

25

Outdoor Eating and Entertainment Package

Victoria

25A

Small Business COVID Hardship Fund

Victoria

26

Sole Trader Support Fund

Victoria

27

Sustainable Event Business Program

Victoria

30

2021 COVID-19 Business Support Grants

Queensland

50

COVID-19 Additional Business Support Grant

South Australia

51

COVID-19 Business Hardship Grant

South Australia

52

COVID-19 Business Support Grant – July 2021

South Australia

53

COVID-19 Tourism and Hospitality Support Grant

South Australia

70

COVID-19 Business Support Grant

Australian Capital Territory

71

HOMEFRONT 3

Australian Capital Territory

 


Endnotes

  

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history. 

Endnote 2—Abbreviation key

 

o = order(s)

ad = added or inserted

Ord = Ordinance

am = amended

orig = original

amdt = amendment

par = paragraph(s)/subparagraph(s)

c = clause(s)

    /sub‑subparagraph(s)

C[x] = Compilation No. x

pres = present

Ch = Chapter(s)

prev = previous

def = definition(s)

(prev…) = previously

Dict = Dictionary

Pt = Part(s)

disallowed = disallowed by Parliament

r = regulation(s)/rule(s)

Div = Division(s)

 

exp = expires/expired or ceases/ceased to have

reloc = relocated

    effect

renum = renumbered

F = Federal Register of Legislation

rep = repealed

gaz = gazette

rs = repealed and substituted

LA = Legislation Act 2003

s = section(s)/subsection(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

(md) = misdescribed amendment can be given

Sdiv = Subdivision(s)

    effect

SLI = Select Legislative Instrument

(md not incorp) = misdescribed amendment

SR = Statutory Rules

    cannot be given effect

Sub‑Ch = Sub‑Chapter(s)

mod = modified/modification

SubPt = Subpart(s)

No. = Number(s)

underlining = whole or part not

 

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

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

24 December 2020

(F2020L01709)

25 December 2020

Income Tax Assessment (Eligible State and Territory COVID‑19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021

20 July 2021
(F2021L01002)

21 July 2021

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

23 August 2021

(F2021L01178)

24 August 2021

Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022

04 April 2022

(F2022L00513)

05 April 2022

Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022

25 August 2022

(F2022L01107)

26 August 2022

 

Endnote 4—Amendment history

 

Provision affected

How affected

section 2

rep s48D LA

section 5, table items 10, 11 & 12

ad F2021L01178

section 5, table items 12A, 12B, 12C and 12D

section 5, table item 13

section 5, table item 14

section 5, table item 21A

 

ad F2022L00513

ad F2021L01178

ad F2022L00513

ad F2021L01002; am F2021L01178

section 5, table item 21B

ad F2021L01002

section 5, table item 21BA

ad F2021L01178

section 5, table items 21BB, 21BC, 21BD, 21BE, 21BF and 22AA

ad F2022L01107

section 5, table item 22A

ad F2021L01002

section 5, table items 22AA and 22AB

ad F2022L01107

section 5, table item 22B

ad F2021L01002

section 5, table item 23A

ad F2021L01002

section 5, table item 23AA

ad F2021L01178

section 5, table item 23AB

ad F2022L01107

section 5, table item 23B

ad F2021L01002

section 5, table items 23BA and 23BB

ad F2022L01107

section 5, table item 25A

ad F2021L01178

section 5, table item 27

section 5, table items 30, 50, 51, 52, 53 and 70

ad F2021L01002

ad F2022L00513

section 5, table item 71

ad F2022L01107