Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 | structure.gov.au

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

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

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Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 20…

Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
ACNC‐registered charity	means an entity that is registered under the Australian Charities and Not ‐ for ‐ profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25 ‐ 5(5) of that Act.	A New Tax System (Goods and Services Tax) Act 1999
agent	: this Act applies to some entities that are not agents in the same way as it applies to agents: 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 boostâsecond boosts
annual tax period	has the meaning given by section 151 ‐ 40.	A New Tax System (Goods and Services Tax) Act 1999
associate	has the meaning given by section 318 of the * ITAA 1936.	A New Tax System (Goods and Services Tax) Act 1999
cash flow boost	has the meaning given by subsection s 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 boostâfirst boosts
Commissioner	means the Commissioner 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 165 ‐ 10(2).	A New Tax System (Goods and Services Tax) Act 1999
taxable supply	has the meaning given by sections 9 ‐ 5, 78 ‐ 50, 84 ‐ 5 and 105 ‐ 5.	A New Tax System (Goods and Services Tax) Act 1999

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