Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020 (Cth)
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. 5
Compilation date: 19 November 2022
Includes amendments up to: Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 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 19 November 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 ( 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Endnotes4
Endnote 1—About the endnotes 4
Endnote 2—Abbreviation key 5
Endnote 3—Legislation history 6
Endnote 4—Amendment history7
Part 1—Preliminary
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 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 |
| 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 |
| 70A | COVID-19 Small Business Hardship Scheme | 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 | — |
| Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022 | 18 November 2022 (F2022L01477) | 19 November 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 section 5, table item 70A | ad F2021L01002 ad F2022L00513 ad F2022L01477 |
| section 5, table item 71 | ad F2022L01107 |
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