Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 2) 2020 (F2020L00546)

Schedule 1   Amendments

Part 1   Main amendments

Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

3   Paragraph 7(1)(a)

Repeal the paragraph, substitute:

(a) on 1 March 2020, the entity:

(i) carried on a business in Australia; or

(ii) was a non-profit body that pursued its objectives principally in Australia; or

(iii) was a deductible gift recipient that was, or operated, a public fund covered by item 9.1.1 or 9.1.2 of the table in subsection 30-80(1) of the Income Tax Assessment Act 1997 (international affairs deductible gift recipients); and