Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 1 - Preliminary  

SECTION 8AAZAA   AMOUNTS RELATING TO CORONAVIRUS ECONOMIC RESPONSE PAYMENTS  

8AAZAA(1)  
The Commissioner may make a written determination that specifies that an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity is a credit for the purposes of subparagraph (a)(iii) of the definition of credit in section 8AAZA .

8AAZAA(2)  
A determination under subsection (1) is not a legislative instrument.