Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020
Reference: CERGP 2020/1
Document type: Legislative Instrument
Enabling act: Income Tax Assessment Act 1997
Date of issue: 23 December 2020
Signatory: Josh Frydenberg Treasurer
Registration number: F2020L01709
Registration date: 24 December 2020

I, Josh Frydenberg, Treasurer, make the following declaration.

1 Name: This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020. | 2 Commencement: (1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Income Tax Assessment Act 1997. | 4 Definitions: Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time. In this instrument: the Act means the Income Tax Assessment Act 1997. | 5 Declared as eligible programs: Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act. Item Declared eligible grant program State or Territory administering the program 21 Alpine Business Fund Victoria 22 Business Support Fund 3 Victoria 23 Licensed Hospitality Venue Fund Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 26 Sole Trader Support Fund Victoria