Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (38 of 2020)

Schedule 2   Payment Acts consequential amendments

Part 3   Cash flow boosts

Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020

26   At the end of subsection 6(7)

Add:

; and (c) for an entity carrying on business solely in the external Territories - assume that the external Territories are part of the indirect tax zone (within the meaning of that Act).