CERGP 2020/1
Income Tax Assessment Act 1997
| Compilation date: | 19 November 2022 |
| Includes amendments up to: | F2022L01477 |
| Registered: | 28 November 2022 |
I, Josh Frydenberg, Treasurer, make the following declaration.
Part 1 - Preliminary
1 Name
This instrument is the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020.
2 Commencement
(1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information | ||
| Column 1 | Column 2 | Column 3 |
| Provisions | Commencement | Date/Details |
| 1. The whole of this instrument | The day after this instrument is registered. | |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under the Income Tax Assessment Act 1997.
4 Definitions
Note: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time.
In this instrument:
the Act means the Income Tax Assessment Act 1997.
Part 2 - Eligible State and Territory small business COVID-19 grant programs
5 Declared as eligible programs
Under subsection 59-97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59-97(1)(b) of the Act.
| Item | Declared eligible grant program | State or Territory administering the program |
| 10 | 2021 COVID-19 business grant | New South Wales |
| 11 | 2021 COVID-19 JobSaver payment | New South Wales |
| 12 | 2021 COVID-19 micro-business grant | New South Wales |
| 12A | 2022 Small Business Support Program | New South Wales |
| 12B | Commercial Landlord Hardship Grant | New South Wales |
| 12C | NSW Accommodation Support Grant | New South Wales |
| 12D | NSW Festival Relaunch Package | New South Wales |
| 13 | NSW Performing Arts COVID Support Package | New South Wales |
| 14 | NSW Performing Arts Relaunch Package | New South Wales |
| 21 | Alpine Business Fund | Victoria |
| 21A | Alpine Resorts Support Program (Streams 1, 2 and 3) | Victoria |
| 21AB | Business Continuity Fund | Victoria |
| 21B | Business Costs Assistance Program Round Two | Victoria |
| 21BA | Business Costs Assistance Program Round Two - July Extension | Victoria |
| 21BB | Business Costs Assistance Program Round Two - Top Up | Victoria |
| 21BC | Business Costs Assistance Program Round Three | Victoria |
| 21BD | Business Costs Assistance Program Round Four | Victoria |
| 21BE | Business Costs Assistance Program Round Four - Construction | Victoria |
| 21BF | Business Costs Assistance Program Round Five | Victoria |
| 22 | Business Support Fund 3 | Victoria |
| 22AA | Commercial Landlord Hardship Fund 3 | Victoria |
| 22A | Impacted Public Events Support Program | Victoria |
| 22AB | Impacted Public Events Support Program Round Two | Victoria |
| 22B | Independent Cinema Support Program | Victoria |
| 23 | Licensed Hospitality Venue Fund | Victoria |
| 23A | Licensed Hospitality Venue Fund 2021 | Victoria |
| 23AA | Licenced Hospitality Venue Fund 2021 - July Extension | Victoria |
| 23AB | Licensed Hospitality Venue Fund 2021 - Top Up Payments | Victoria |
| 23B | Live Performance Support Program | Victoria |
| 23BA | Live Performance Support Program (Presenters) Round Two | Victoria |
| 23BB | Live Performance Support Program (Suppliers) Round Two | Victoria |
| 24 | Melbourne City Recovery Fund-Small business reactivation grants | Victoria |
| 25 | Outdoor Eating and Entertainment Package | Victoria |
| 25A | Small Business COVID Hardship Fund | Victoria |
| 26 | Sole Trader Support Fund | Victoria |
| 27 | Sustainable Event Business Program | Victoria |
| 30 | 2021 COVID-19 Business Support Grants | Queensland |
| 50 | COVID-19 Additional Business Support Grant | South Australia |
| 51 | COVID-19 Business Hardship Grant | South Australia |
| 52 | COVID-19 Business Support Grant - July 2021 | South Australia |
| 53 | COVID-19 Tourism and Hospitality Support Grant | South Australia |
| 70 | COVID-19 Business Support Grant | Australian Capital Territory |
| 70A | COVID-19 Small Business Hardship Scheme | Australian Capital Territory |
| 71 | HOMEFRONT 3 | Australian Capital Territory |
Legislation history
| Name | Registration | Commencement | Application, saving and transitional provisions |
|---|---|---|---|
| Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Declaration 2020 | 24 December 2020 (F2020L01709) |
25 December 2020 | - |
| Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 | 20 July 2021 (F2021L01002) |
21 July 2021 | - |
| Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 | 23 August 2021 (F2021L01178) |
24 August 2021 | - |
| Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022 | 4 April 2022 (F2022L00513) |
5 April 2022 | - |
| Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022 | 25 August 2022 (F2022L01107) |
26 August 2022 | - |
| Income Tax Assessment (Eligible State and Territory COVID 19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022 | 18 November 2022 (F2022L01477) |
19 November 2022 | - |
Amendment history
| Provision affected | How affected |
|---|---|
| section 2 | rep s48D LA |
| section 5, table items 10, 11 & 12 | ad F2021L01178 |
| section 5, table items 12A, 12B, 12C and 12D | ad F2022L00513 |
| section 5, table item 13 | ad F2021L01178 |
| section 5, table item 14 | ad F2022L00513 |
| ad F2021L01002; am F2021L01178 | |
| section 5, table item 21B | ad F2021L01002 |
| section 5, table item 21BA | ad F2021L01178 |
| section 5, table items 21BB, 21BC, 21BD, 21BE, 21BF and 22AA | ad F2022L01107 |
| section 5, table item 22A | ad F2021L01002 |
| section 5, table items 22AA and 22AB | ad F2022L01107 |
| section 5, table item 22B | ad F2021L01002 |
| section 5, table item 23A | ad F2021L01002 |
| section 5, table item 23AA | ad F2021L01178 |
| section 5, table item 23AB | ad F2022L01107 |
| section 5, table item 23B | ad F2021L01002 |
| section 5, table items 23BA and 23BB | ad F2022L01107 |
| section 5, table item 25A | ad F2021L01178 |
| section 5, table item 27 | ad F2021L01002 |
| section 5, table items 30, 50, 51, 52, 53 and 70 | ad F2022L00513 |
| section 5, table item 70A | ad F2022L01477 |
| section 5, table item 71 | ad F2022L01107 |
23 December 2020
Josh Frydenberg
Treasurer
Registration Number: F2022C01134
Registration Date: 28 November 2022
Related Explanatory Statements:
CERGP 2020/1 - Explanatory Statement