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

7   After paragraph 8(8)(e)

Insert:

(ea) for an entity that is a Table A provider or a Table B provider - subsection 9-17(3) of the GST Act is to be disregarded in its application to a payment covered by an appropriation under the Higher Education Support Act 2003 or the Australian Research Council Act 2001;


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).