CERGP 2020/1

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Income Tax Assessment Act 1997

I, Josh Frydenberg, Treasurer, make the following declaration.

Part 1 - Preliminary

1 Name

This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020.

2 Commencement

(1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

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.

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23 December 2020

Josh Frydenberg
Treasurer

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Registration Number: F2020L01709

Registration Date: 24 December 2020

Related Explanatory Statements:

CERGP 2020/1 - Explanatory Statement

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