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 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 Name
3 Authority
4 Definitions
Part 2—Relevant COVID‑19 business support programs
5 Declared relevant COVID‑19 business support programs
6 Sunset
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
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 | |
Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021 | 3 September 2021 (F2021L01237) | 4 September 2021 | |
Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022 | 16 March 2022 (F2022L00320) | 17 March 2022 | |
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 |