BSP 2021/1


This instrument is subject to amendments made by F2021L01237 Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Amendment Declaration (No. 1) 2021.

Taxation Administration Act 1953

I, Josh Frydenberg, Treasurer, make the following declaration.

1 Name

This instrument is the Taxation Administration (Data Sharing - Relevant COVID-19 Business Support Program) Declaration 2021.

2 Commencement

(1) Each provision of this instrument 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Note: This table relates only to the provisions of this instrument as originally made.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 Taxation Administration Act 1953.

4 Definitions

(1) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.

Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.
Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.

In this instrument:

the Act means the Taxation Administration Act 1953.

Part 2 - Relevant COVID-19 business support programs

5 Declared relevant COVID-19 business support programs

Under subsection 355-65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID-19 business support program for the purposes of item 12 of Table 7 in subsection 355-65(8) in Schedule 1 to the Act.

Item Declared relevant COVID-19 business support program Australian government agency administering the program Jurisdiction operating the program
1-1 COVID-19 Consumer Travel Support Program (Rounds 1 and 2) Services Australia and the Australian Trade and Investment Commission Commonwealth
2-5 2021 COVID-19 business grant Service NSW and Revenue NSW New South Wales
2-10 2021 COVID-19 JobSaver payment Service NSW and Revenue NSW New South Wales
2-15 2021 COVID-19 micro-business grant Service NSW New South Wales
2-20 Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID-19) Service NSW New South Wales
2-25 Northern Beaches Small Business Hardship Grant Service NSW and NSW Treasury New South Wales
2-30 NSW Performing Arts COVID Support Package Create NSW and NSW Treasury New South Wales
2-35 Small business fees and charges rebate Service NSW New South Wales
2-40 Small Business Recovery Grant Service NSW and NSW Treasury New South Wales
2-45 Southern Border Small Business Support Grant Service NSW New South Wales
3-5 Alpine Resorts Support Program (Streams 1, 2 and 3) Department of Jobs, Precincts and Regions Victoria
3-10 Business Continuity Fund Department of Jobs, Precincts and Regions Victoria
3-15 Business Costs Assistance Program (Round Two) Department of Jobs, Precincts and Regions Victoria
3-20 Business Costs Assistance Program Round Two - July Extension Department of Jobs, Precincts and Regions Victoria
3-25 Business Costs Assistance Program (Round Three) Department of Jobs, Precincts and Regions Victoria
3-30 Impacted Public Events Support Program Department of Jobs, Precincts and Regions Victoria
3-35 Independent Cinema Support Program Department of Jobs, Precincts and Regions Victoria
3-40 Licensed Hospitality Venue Fund 2021 Department of Jobs, Precincts and Regions Victoria
3-45 Licenced Hospitality Venue Fund 2021 - July Extension Department of Jobs, Precincts and Regions Victoria
3-50 Live Performance Support Program Department of Jobs, Precincts and Regions Victoria
3-55 Small Business COVID Hardship Fund Department of Jobs, Precincts and Regions Victoria
4-5 COVID-19 Business Support Grants Scheme (August 2021) Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland
4-10 COVID-19 Jobs Support Loan Scheme Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training Queensland



20 August 2021

Josh Frydenberg
Treasurer


Registration Number: F2021L01157

Registration Date: 20 August 2021

Related Explanatory Statements:

BSP 2021/1 - Explanatory Statement