Coronavirus Economic Response Package (Payments and Benefits) Act 2020
In this Act:
approved form
has the meaning given by section
388-50
in Schedule
1
to the
Taxation Administration Act 1953
.
Australia
has the same meaning as in section
960-505
of the
Income Tax Assessment Act 1997
.
Commissioner
means the Commissioner of Taxation.
Coronavirus economic response payment
is the collective name for all of the kinds of payments provided for by the rules.
Note:
Particular kinds of payments provided for by the rules may also have a particular name for that kind of payment.
entity
has the meaning given by the
Income Tax Assessment Act 1997
.
general interest charge
means the charge worked out under Part
IIA
of the
Taxation Administration Act 1953
.
income tax return
has the meaning given by the
Income Tax Assessment Act 1997
.
income year
has the meaning given by the
Income Tax Assessment Act 1997
.
prescribed period
means the period between 1 March 2020 and 28 March 2021.
View history note
Hide history note
relevant period
means the period between 7 October 2020 and 6 October 2022.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
