Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZAA

  (1)   The Commissioner may make a written determination that specifies that an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity is a credit for the purposes of subparagraph   (a)(iii) of the definition of credit in section   8AAZA.

  (2)   A determination under subsection   (1) is not a legislative instrument.