Taxation Administration Act 1953
PART IIB
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RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
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.
Division 1
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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.
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