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

Schedule 3   Tax-free treatment of payments from COVID-19 business support programs

Income Tax Assessment Act 1997

1   Section 11-55 (table item headed "Coronavirus economic response")

After:

State and Territory grants to small business relating to the recovery from the coronavirus


59-97

insert:

Commonwealth small business support payments relating to the coronavirus


59-98


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).