Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021
Reference: BSP 2021/1
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 20 August 2021
Signatory: Josh Frydenberg Treasurer
Registration number: F2022C00322
Registration date: 24 March 2022

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

1 Name: This instrument is the Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021. | 2 Commencement: (1) Each provision of this instrument 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 Note: This table relates only to the provisions of this instrument as originally made.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 Note: This table relates only to the provisions of this instrument as originally made.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 Taxation Administration Act 1953. | 4 Definitions: (1) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time. Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. In this instrument: the Act means the Taxation Administration Act 1953. | 5 Declared relevant COVID-19 business support programs: Under subsection 355-65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID-19 business support program for the purposes of item 12 of Table 7 in subsection 355-65(8) in Schedule 1 to the Act. Item Declared relevant COVID-19 business support program Australian government agency administering the program Jurisdiction operating the program 2-5 2021 COVID-19 business grant Service NSW and Revenue NSW New South Wales 2-10 2021 COVID-19 JobSaver payment Service NSW and Revenue NSW New South Wales 2-15 2021 COVID-19 micro-business grant Service NSW and Revenue NSW New South Wales 2-16 2021 land tax COVID-19 relief (as it relates to commercial property only) Service NSW and Revenue NSW New South Wales 2-17 2022 Small Business Support Program Service NSW and Revenue NSW New South Wales 2-18 Alfresco Restart rebate Service NSW and Revenue NSW New South Wales 2-19 Commercial Landlord Hardship Fund Service NSW and Revenue NSW New South Wales 2-20 Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID-19) Service NSW and Revenue NSW New South Wales 2-25 Northern Beaches Small Business Hardship Grant Service NSW and NSW Treasury New South Wales 2-30 NSW Performing Arts COVID Support Package Create NSW and NSW Treasury New South Wales 2-35 Small business fees and charges rebate Service NSW and Revenue NSW New South Wales 2-40 Small Business Recovery Grant Service NSW, NSW Treasury and Revenue NSW New South Wales 2-45 Southern Border Small Business Support Grant Service NSW and Revenue NSW New South Wales 3-5 Alpine Resorts Support Program (Streams 1, 2 and 3) Department of Jobs, Precincts and Regions Victoria 3-10 Business Continuity Fund Department of Jobs, Precincts and Regions Victoria 3-15 Business Costs Assistance Program (Round Two) Department of Jobs, Precincts and Regions Victoria 3-20 Business Costs Assistance Program Round Two - July Extension Department of Jobs, Precincts and Regions Victoria 3-25 Business Costs Assistance Program (Round Three) Department of Jobs, Precincts and Regions Victoria 3-30 Impacted Public Events Support Program Department of Jobs, Precincts and Regions Victoria 3-35 Independent Cinema Support Program Department of Jobs, Precincts and Regions Victoria 3-40 Licensed Hospitality Venue Fund 2021 Department of Jobs, Precincts and Regions Victoria 3-45 Licenced Hospitality Venue Fund 2021 - July Extension Department of Jobs, Precincts and Regions Victoria 3-50 Live Performance Support Program Department of Jobs, Precincts and Regions Victoria 3-55 Small Business COVID Hardship Fund Department of Jobs, Precincts and Regions Victoria 4-5 COVID-19 Business Support Grants Scheme (August 2021) Queensland Rural and Industry Development Authority, the Department of Employment, Small Business and Training, and Queensland Treasury's Office of State Revenue Queensland 4-10 COVID-19 Jobs Support Loan Scheme Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland 6-1 Business Hardship Grant-December 2021 Department of Treasury and Finance South Australia 6-2 Business Hardship Grant-Additional Round-January 2022 Department of Treasury and Finance South Australia 6-5 COVID-19 Additional Business Support Grant Department of Treasury and Finance South Australia 6-10 COVID-19 Business Support Grant) Department of Treasury and Finance South Australia 6-11 COVID-19 Tourism and Hospitality Support Grant Department of Treasury and Finance South Australia 6-12 COVID-19 Tourism, Hospitality and Gym Grant Department of Treasury and Finance South Australia 6-13 COVID-19 Tourism, Hospitality and Gym Grant-Additional Round-January 2022 Department of Treasury and Finance South Australia 6-15 Major Events Support Grant Department of Treasury and Finance South Australia 8-5 Accommodation and Tourism Venue Operator Support Program Chief Minister, Treasury and Economic Development Directorate Australian Capital Territory 8-10 Commercial Tenancy Relief ACT Revenue Office Australian Capital Territory 8-15 COVID-19 Business Support Grant Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-20 COVID-19 Small Business Hardship Scheme Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office Australian Capital Territory 8-25 Small Tourism Operator COVID Recovery Payment Chief Minister, and Treasury and Economic Development Directorate Australian Capital Territory | 6 Sunset: The whole of this instrument is repealed on 30 June 2026. Name Registration Commencement Application, saving and transitional provisions Taxation Administration (Data Sharing - Relevant COVID 19 Business Support Program) Declaration 2021 20 August 2021 ( F2021L01157 ) 21 August 2021 - Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021 3 September 2021 ( F2021L01237 ) 3 September 2021 - Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2022 16 March 2022 ( F2022L00320 ) 17 March 2022 - Provision affected How affected section 2 rep s48D LA section 5, table item 2-15 am F2021L01237 section 5, table items 2-16 to 2-19 ad F2022L00320 section 5, table items 20-20 to 2-35 am F2021L01237 section 5, table item 2-40 am F2021L01237 section 5, table item 2-45 am F2021L01237 section 5, table item 4-5 am F2021L01237 section 5, table items 6-1 and 6-2 ad F2022L00320 section 5, table item 6-5 ad F2021L01237 section 5, table items 6-11 to 6-13 ad F2022L00320 section 5, table items 6-10 to 6-15 ad F2021L01237 section 5, table items 8-5 to 8-25 ad F2021L01237 section 6 ad F2022L00320