Coronavirus Economic Response Package Omnibus Act 2020 (22 of 2020)
Schedule 3 Boosting cash flow for employers
Income Tax Assessment Act 1997
2 At the end of Division 59
Add:
59-90 Cash flow boost
A cash flow boost paid in accordance with the Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 is not assessable income and is not *exempt income.
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