Coronavirus Economic Response Package (Payments and Benefits) Act 2020

SECTION 6  

6   DEFINITIONS  

In this Act:

approved form
has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .

Australia
has the same meaning as in section 960-505 of the Income Tax Assessment Act 1997 .

Commissioner
means the Commissioner of Taxation.

Coronavirus economic response payment
is the collective name for all of the kinds of payments provided for by the rules.

Note:

Particular kinds of payments provided for by the rules may also have a particular name for that kind of payment.

entity
has the meaning given by the Income Tax Assessment Act 1997 .

general interest charge
means the charge worked out under Part IIA of the Taxation Administration Act 1953 .

income tax return
has the meaning given by the Income Tax Assessment Act 1997 .

income year
has the meaning given by the Income Tax Assessment Act 1997 .

prescribed period
means the period between 1 March 2020 and 28 March 2021.

relevant period
means the period between 7 October 2020 and 6 October 2022.

this Act
includes the rules.