Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (38 of 2020)
Schedule 2 Payment Acts consequential amendments
Part 1 Coronavirus economic response payments
Taxation Administration Act 1953
10 After section 8AAZA
Insert:
8AAZAA Amounts relating to Coronavirus economic response payments
(1) The Commissioner may make a written determination that specifies that an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity is a credit for the purposes of subparagraph (a)(iii) of the definition of credit in section 8AAZA.
(2) A determination under subsection (1) is not a legislative instrument.
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