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Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
ACNCregistered charity

means an entity that is registered under the

Australian Charities and Notforprofits Commission Act 2012

as the type of entity mentioned in column 1 of item 1 of the table in subsection 255(5) of that Act.

A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
agent

: this Act applies to some entities that are not s in the same way as it applies to s: see subsections (6) and (7).

Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 4 Definitions
Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 6 Entitlement to cash flow boost—second boosts
annual tax period

has the meaning given by section 15140.

A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
A New Tax System (Goods and Services Tax) Act 1999 - 151-40 Annual tax periods
associate

has the meaning given by section 318 of the

*

ITAA 1936.

A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 - 31-8 When GST returns must be given—quarterly tax periods
A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
cash flow boost

has the meaning given by subsections 5(1) and 6(1).

Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 4 Definitions
Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 5 Entitlement to cash flow boost—first boosts
Commissioner

means the of Taxation.

Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 4 Definitions
general interest charge

means the charge worked out under Part IIA.

Taxation Administration Act 1953 Taxation Administration Act 1953 - 2 Interpretation
medium business entity

, for an income year, means an entity covered by subsection (2) for the income year.

Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 4 Definitions
Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 - 2 Commencement
scheme

has the meaning given by subsection 16510(2).

A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 - 165-10 When does an entity get a GST benefit from a scheme?
A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary
taxable supply

has the meaning given by sections 95, 7850, 845 and 1055.

Note: This meaning is also affected by sections 4930, 6645, 725, 7825, 7860, 7865, 7870, 7960, 7985, 8010, 8050 8485,, 905, 1005, 10018 1105, 11015, 11020, 11025, 11030, 1135 and 14210.

A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 - 195-1 Dictionary

This site is generated from open public information stored in the Finance Knowledge Graph. For more information, please see: About structure.gov.au.