Document ID: chunk:federal_register_of_legislation:C2020C00181:section:6:p1
Version: federal_register_of_legislation:C2020C00181
Segment Type: section
Provision Reference: s 6 (pt 1/2)
Character Range: 13047–15515

6  Entitlement to cash flow boost—second boosts
 (1) An entity is entitled to a payment (also known as a cash flow boost) for a period covered by subsection (2) if:
 (a) the period covered by subsection (2) applies to the entity under subsection (3); and
 (b) the entity is entitled to one or more cash flow boosts for periods covered by subsection 5(2); and
 (c) the entity notifies the Commissioner, in the approved form lodged with the Commissioner, in respect of the entitlement; and
 (d) either:
 (i) the entity is an ACNC‑registered charity at any time in the period; or
 (ii) the entity had an ABN on 12 March 2020 (or a later time allowed by the Commissioner), and the requirement in subsection (5) or (6) is satisfied; and
 (e) neither the entity nor any associate or agent of the entity has entered into or carried out a scheme or part of a scheme for the sole or dominant purpose of achieving any of the following:
 (i) making the entity entitled to the cash flow boost for the period;
 (ii) increasing the amount of the cash flow boost to which the entity is entitled (disregarding this paragraph) for the period.
 (2) The following periods are covered by this subsection:
 (a) the months of June 2020, July 2020, August 2020 and September 2020;
 (b) the quarters ending on 30 June 2020 and 30 September 2020.
Note: An entity may be entitled to a cash flow boost under subsection (1) for the month of June 2020 or the quarter ending on 30 June 2020, and also be entitled to a cash flow boost under subsection 5(1) for the same month or quarter.
 (3) A period applies to an entity if:
 (a) for a period that is a month—the entity is a large withholder or a medium withholder for the month; or
 (b) for a period that is a quarter:
 (i) the entity is a small withholder for a month that starts in the quarter; or
 (ii) the entity is not a large withholder, a medium withholder or a small withholder for a month that starts in the quarter.
 (4) For the purposes of subsection (3):
 (a) treat an entity that is a large withholder or a medium withholder for the first month in a quarter as being a large withholder or a medium withholder for each month in the quarter; and
 (b) treat an entity that is a small withholder for the first month in a quarter as being a small withholder for each month in the quarter.
 (5) For the purposes of paragraph (1)(d), the requirement in this subsection is satisfied if:
 (a) an amount was included in the entity's assessable