Treasury Laws Amendment (2020 Measures No. 5) Act 2020 (118 of 2020)
Schedule 1 Making tax free certain small business grants relating to the coronavirus recovery
Income Tax Assessment Act 1997
1 Section 11-55 (table item headed "Coronavirus economic response payment")
Repeal the item, substitute:
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Coronavirus economic response |
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certain payments in accordance with the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 |
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State and Territory grants to small business relating to the recovery from the coronavirus |
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