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: F2022C01134
Registration date: 28 November 2022

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 Note: This table relates only to the provisions of this instrument as originally made.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 Note: This table relates only to the provisions of this instrument as originally made.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 10 2021 COVID-19 business grant New South Wales 11 2021 COVID-19 JobSaver payment New South Wales 12 2021 COVID-19 micro-business grant New South Wales 12A 2022 Small Business Support Program New South Wales 12B Commercial Landlord Hardship Grant New South Wales 12C NSW Accommodation Support Grant New South Wales 12D NSW Festival Relaunch Package New South Wales 13 NSW Performing Arts COVID Support Package New South Wales 14 NSW Performing Arts Relaunch Package New South Wales 21 Alpine Business Fund Victoria 21A Alpine Resorts Support Program (Streams 1, 2 and 3) Victoria 21AB Business Continuity Fund Victoria 21B Business Costs Assistance Program Round Two Victoria 21BA Business Costs Assistance Program Round Two - July Extension Victoria 21BB Business Costs Assistance Program Round Two - Top Up Victoria 21BC Business Costs Assistance Program Round Three Victoria 21BD Business Costs Assistance Program Round Four Victoria 21BE Business Costs Assistance Program Round Four - Construction Victoria 21BF Business Costs Assistance Program Round Five Victoria 22 Business Support Fund 3 Victoria 22AA Commercial Landlord Hardship Fund 3 Victoria 22A Impacted Public Events Support Program Victoria 22AB Impacted Public Events Support Program Round Two Victoria 22B Independent Cinema Support Program Victoria 23 Licensed Hospitality Venue Fund Victoria 23A Licensed Hospitality Venue Fund 2021 Victoria 23AA Licenced Hospitality Venue Fund 2021 - July Extension Victoria 23AB Licensed Hospitality Venue Fund 2021 - Top Up Payments Victoria 23B Live Performance Support Program Victoria 23BA Live Performance Support Program (Presenters) Round Two Victoria 23BB Live Performance Support Program (Suppliers) Round Two Victoria 24 Melbourne City Recovery Fund-Small business reactivation grants Victoria 25 Outdoor Eating and Entertainment Package Victoria 25A Small Business COVID Hardship Fund Victoria 26 Sole Trader Support Fund Victoria 27 Sustainable Event Business Program Victoria 30 2021 COVID-19 Business Support Grants Queensland 50 COVID-19 Additional Business Support Grant South Australia 51 COVID-19 Business Hardship Grant South Australia 52 COVID-19 Business Support Grant - July 2021 South Australia 53 COVID-19 Tourism and Hospitality Support Grant South Australia 70 COVID-19 Business Support Grant Australian Capital Territory 70A COVID-19 Small Business Hardship Scheme Australian Capital Territory 71 HOMEFRONT 3 Australian Capital Territory Name Registration Commencement Application, saving and transitional provisions Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 24 December 2020 ( F2020L01709 ) 25 December 2020 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 20 July 2021 ( F2021L01002 ) 21 July 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 23 August 2021 ( F2021L01178 ) 24 August 2021 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022 4 April 2022 ( F2022L00513 ) 5 April 2022 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022 25 August 2022 ( F2022L01107 ) 26 August 2022 - Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022 18 November 2022 ( F2022L01477 ) 19 November 2022 - Provision affected How affected section 2 rep s48D LA section 5, table items 10, 11 & 12 ad F2021L01178 section 5, table items 12A, 12B, 12C and 12D ad F2022L00513 section 5, table item 13 ad F2021L01178 section 5, table item 14 ad F2022L00513 ad F2021L01002 ; am F2021L01178 section 5, table item 21B ad F2021L01002 section 5, table item 21BA ad F2021L01178 section 5, table items 21BB, 21BC, 21BD, 21BE, 21BF and 22AA ad F2022L01107 section 5, table item 22A ad F2021L01002 section 5, table items 22AA and 22AB ad F2022L01107 section 5, table item 22B ad F2021L01002 section 5, table item 23A ad F2021L01002 section 5, table item 23AA ad F2021L01178 section 5, table item 23AB ad F2022L01107 section 5, table item 23B ad F2021L01002 section 5, table items 23BA and 23BB ad F2022L01107 section 5, table item 25A ad F2021L01178 section 5, table item 27 ad F2021L01002 section 5, table items 30, 50, 51, 52, 53 and 70 ad F2022L00513 section 5, table item 70A ad F2022L01477 section 5, table item 71 ad F2022L01107