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

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

made under the Taxation Administration Act 1953

Compilation No. 2

Compilation date:      17 March 2022

Includes amendments up to:           Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022

Prepared by the Treasury

About this compilation

This compilation

This is a compilation of the Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Declaration 2021 that shows the text of the law as amended and in force on 17 March 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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—Relevant COVID‑19 business support programs  2

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

6  Sunset.........................................................................................................................................         4

Endnotes5

Endnote 1—About the endnotes   5

Endnote 2—Abbreviation key   6

Endnote 3—Legislation history   7

Endnote 4—Amendment history8

Part 1—Preliminary

1  Name

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

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 2—Relevant 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 and Revenue NSW	New South Wales
2-16	2021 land tax COVID-19 relief (as it relates to commercial property only)	Service NSW and Revenue NSW	New South Wales
2-17	2022 Small Business Support Program	Service NSW and Revenue NSW	New South Wales
2-18	Alfresco Restart rebate	Service NSW and Revenue NSW	New South Wales
2-19	Commercial Landlord Hardship Fund	Service NSW and Revenue 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 and Revenue 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 and Revenue NSW	New South Wales
2‑40	Small Business Recovery Grant	Service NSW, NSW Treasury and Revenue NSW	New South Wales
2‑45	Southern Border Small Business Support Grant	Service NSW and Revenue 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, the Department of Employment, Small Business and Training, and Queensland Treasury’s Office of State Revenue	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
6-1	Business Hardship Grant—December 2021	Department of Treasury and Finance	South Australia
6-2	Business Hardship Grant—Additional Round—January 2022	Department of Treasury and Finance	South Australia
6‑5	COVID-19 Additional Business Support Grant	Department of Treasury and Finance	South Australia
6‑10	COVID-19 Business Support Grant)	Department of Treasury and Finance	South Australia
6-11	COVID-19 Tourism and Hospitality Support Grant	Department of Treasury and Finance	South Australia
6-12	COVID-19 Tourism, Hospitality and Gym Grant	Department of Treasury and Finance	South Australia
6-13	COVID-19 Tourism, Hospitality and Gym Grant—Additional Round—January 2022	Department of Treasury and Finance	South Australia
6‑15	Major Events Support Grant	Department of Treasury and Finance	South Australia
8‑5	Accommodation and Tourism Venue Operator Support Program	Chief Minister, Treasury and Economic Development Directorate	Australian Capital Territory
8‑10	Commercial Tenancy Relief	ACT Revenue Office	Australian Capital Territory
8‑15	COVID-19 Business Support Grant	Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office	Australian Capital Territory
8‑20	COVID-19 Small Business Hardship Scheme	Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office	Australian Capital Territory
8‑25	Small Tourism Operator COVID Recovery Payment	Chief Minister, and Treasury and Economic Development Directorate	Australian Capital Territory

6  Sunset

The whole of this instrument is repealed on 30 June 2026.

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
Taxation Administration (Data Sharing—Relevant COVID 19 Business Support Program) Declaration 2021	20 August 2021 (F2021L1157)	21 August 2021	¾
Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021	3 September 2021 (F2021L01237)	4 September 2021	¾
Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022	16 March 2022 (F2022L00320)	17 March 2022	¾

Endnote 4—Amendment history

Provision affected

How affected

section 2

rep s48D LA

section 5, table item 2-15

section 5, table items 2-16 to 2-19

section 5, table items 20-20 to 2-35

am F2021L01237

ad F2022L00320

am F2021L01237

section 5, table item 2-40

am F2021L01237

section 5, table item 2-45

am F2021L01237

section 5, table item 4-5

am F2021L01237

section 5, table items 6-1 and 6-2

section 5, table item 6-5

section 5, table items 6-11 to 6-13

section 5, table items 6-10 to 6-15

ad F2022L00320

ad F2021L01237

ad F2022L00320

ad F2021L01237

section 5, table items 8-5 to 8-25

section 6

ad F2021L01237

ad F2022L00320