Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 2) 2020 (F2020L00546)
Schedule 1 Amendments
Part 1 Main amendments
Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
3 Paragraph 7(1)(a)
Repeal the paragraph, substitute:
(a) on 1 March 2020, the entity:
(i) carried on a business in Australia; or
(ii) was a non-profit body that pursued its objectives principally in Australia; or
(iii) was a deductible gift recipient that was, or operated, a public fund covered by item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997 (international affairs deductible gift recipients); and
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