Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (75 of 2022)

Schedule 2   Data sharing to support government responses to major disasters

Taxation Administration Act 1953

3   After section 355-65 in Schedule 1

Insert:

355-66 Major disaster support programs

(1) For the purposes of item 13 of Table 7 in subsection 355-65(8), the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a major disaster support program if the Minister is satisfied that the program is, in effect:

(a) responding to the impacts of an event to which subsection (2) of this section applies; and

(b) directed at supporting:

(i) individuals whom the event has significantly impacted; or

(ii) *businesses the operations of which the event has significantly disrupted.

(2) This subsection applies to an event if:

(a) the event developed rapidly and resulted in:

(i) the death, serious injury or other physical suffering of a large number of individuals; or

(ii) widespread damage to property or the natural environment; or

(b) the event is an emergency to which a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020) relates (including a national emergency declaration that is no longer in force).

Period of effect

(3) A declaration made under subsection (1) must specify the period for which the declaration is in force. The period must end no later than 2 years after the day the declaration is registered on the Federal Register of Legislation.