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

3   Application of amendments

The amendments made by this Schedule apply in relation to the 2020-21 income year and later income years.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).