Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (38 of 2020)

Schedule 2   Payment Acts consequential amendments

Part 1   Coronavirus economic response payments

Taxation Administration Act 1953

10   After section 8AAZA

Insert:

8AAZAA Amounts relating to Coronavirus economic response payments

(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.

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