Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021 (79 of 2021)

Schedule 2   Disclosure of tax information to Australian government agencies to facilitate COVID-19 business support programs

Taxation Administration Act 1953

2   At the end of section 355-65 in Schedule 1

Add:

(10) For the purposes of item 12 of Table 7 in subsection (8), the Minister may, by legislative instrument, declare a program administered by an *Australian government agency to be a relevant COVID-19 business support program if the Minister is satisfied that the program is, in effect:

(a) responding to economic impacts of the coronavirus known as COVID-19; and

(b) directed at supporting *businesses the operations of which have been significantly disrupted as a result of a public health directive.