Commonwealth Consolidated Acts

CORONAVIRUS ECONOMIC RESPONSE PACKAGE (PAYMENTS AND BENEFITS) ACT 2020 - SECT 6

    In this Act:

"approved form" has the meaning given by section   388 - 50 in Schedule   1 to the Taxation Administration Act 1953 .

"Australia" has the same meaning as in section   9 60 - 505 of the Income Tax Assessment Act 1997 .

"Commissioner" means the Commissioner of Taxation.

"Coronavirus economic response payment" is the collective name for all of the kinds of payments provided for by the rules.

Note:   Particular kinds of payments provided for by the rules may also have a particular name for that kind of payment.

"entity" has the meaning given by the Income Tax Assessment Act 1997 .

"general interest charge" means the charge worked out under Part   IIA of the Taxation Administration Act 1953 .

"income tax return" has the meaning given by the Income Tax Assessment Act 1997 .

"income year" has the meaning given by the Income Tax Assessment Act 1997 .

"prescribed" period means the period between 1   March 2020 and 28   March 2021 .

"relevant period" means the period between 7   October 2020 and 6   October 2022.

"this Act" includes the rules.