Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 2) 2020 (F2020L00546)
Schedule 1 Amendments
Part 1 Main amendments
Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
4 Paragraph 7(2)(e)
After "sovereign entity", insert ", or would be a sovereign entity if subparagraphs 880-15(c)(ii) and (iii) of the Income Tax Assessment Act 1997 were disregarded".