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.