{"id":"F2020L01709","name":"Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Declaration 2020","slug":"income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130930,"registerId":"commonwealth-F2020L01709-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Income Tax Assessment (Eligible State and Territory COVID‑19 Economic Recovery Grant Programs) Declaration 2020.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Income Tax Assessment Act 1997.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\nNote: Paragraph 13(1)(b) of the Legislation Act 2003 has the effect that expressions have the same meaning in this instrument as in the Income Tax Assessment Act 1997 as in force from time to time.\n\n  In this instrument:\n\n> the Act means the Income Tax Assessment Act 1997.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Eligible State and Territory small business COVID‑19 grant programs","content":"## Part 2—Eligible State and Territory small business COVID‑19 grant programs","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Declared as eligible programs","content":"#### 5 Declared as eligible programs\n\n  Under subsection 59‑97(3) of the Act, each item of the following table declares a grant program of the State or Territory specified in the item to be an eligible program for the purposes of paragraph 59‑97(1)(b) of the Act.\n\n| Item | Declared eligible grant program                                 | State or Territory administering the program |\n| ---- | --------------------------------------------------------------- | -------------------------------------------- |\n| 10   | 2021 COVID-19 business grant                                    | New South Wales                              |\n| 11   | 2021 COVID-19 JobSaver payment                                  | New South Wales                              |\n| 12   | 2021 COVID-19 micro-business grant                              | New South Wales                              |\n| 12A  | 2022 Small Business Support Program                             | New South Wales                              |\n| 12B  | Commercial Landlord Hardship Grant                              | New South Wales                              |\n| 12C  | NSW Accommodation Support Grant                                 | New South Wales                              |\n| 12D  | NSW Festival Relaunch Package                                   | New South Wales                              |\n| 13   | NSW Performing Arts COVID Support Package                       | New South Wales                              |\n| 14   | NSW Performing Arts Relaunch Package                            | New South Wales                              |\n| 21   | Alpine Business Fund                                            | Victoria                                     |\n| 21A  | Alpine Resorts Support Program (Streams 1, 2 and 3)             | Victoria                                     |\n| 21AB | Business Continuity Fund                                        | Victoria                                     |\n| 21B  | Business Costs Assistance Program Round Two                     | Victoria                                     |\n| 21BA | Business Costs Assistance Program Round Two – July Extension    | Victoria                                     |\n| 21BB | Business Costs Assistance Program Round Two – Top Up            | Victoria                                     |\n| 21BC | Business Costs Assistance Program Round Three                   | Victoria                                     |\n| 21BD | Business Costs Assistance Program Round Four                    | Victoria                                     |\n| 21BE | Business Costs Assistance Program Round Four – Construction     | Victoria                                     |\n| 21BF | Business Costs Assistance Program Round Five                    | Victoria                                     |\n| 22   | Business Support Fund 3                                         | Victoria                                     |\n| 22AA | Commercial Landlord Hardship Fund 3                             | Victoria                                     |\n| 22A  | Impacted Public Events Support Program                          | Victoria                                     |\n| 22AB | Impacted Public Events Support Program Round Two                | Victoria                                     |\n| 22B  | Independent Cinema Support Program                              | Victoria                                     |\n| 23   | Licensed Hospitality Venue Fund                                 | Victoria                                     |\n| 23A  | Licensed Hospitality Venue Fund 2021                            | Victoria                                     |\n| 23AA | Licenced Hospitality Venue Fund 2021 – July Extension           | Victoria                                     |\n| 23AB | Licensed Hospitality Venue Fund 2021 – Top Up Payments          | Victoria                                     |\n| 23B  | Live Performance Support Program                                | Victoria                                     |\n| 23BA | Live Performance Support Program (Presenters) Round Two         | Victoria                                     |\n| 23BB | Live Performance Support Program (Suppliers) Round Two          | Victoria                                     |\n| 24   | Melbourne City Recovery Fund—Small business reactivation grants | Victoria                                     |\n| 25   | Outdoor Eating and Entertainment Package                        | Victoria                                     |\n| 25A  | Small Business COVID Hardship Fund                              | Victoria                                     |\n| 26   | Sole Trader Support Fund                                        | Victoria                                     |\n| 27   | Sustainable Event Business Program                              | Victoria                                     |\n| 30   | 2021 COVID-19 Business Support Grants                           | Queensland                                   |\n| 50   | COVID-19 Additional Business Support Grant                      | South Australia                              |\n| 51   | COVID-19 Business Hardship Grant                                | South Australia                              |\n| 52   | COVID-19 Business Support Grant – July 2021                     | South Australia                              |\n| 53   | COVID-19 Tourism and Hospitality Support Grant                  | South Australia                              |\n| 70   | COVID-19 Business Support Grant                                 | Australian Capital Territory                 |\n| 70A  | COVID-19 Small Business Hardship Scheme                         | Australian Capital Territory                 |\n| 71   | HOMEFRONT 3                                                     | Australian Capital Territory                 |","sortOrder":5},{"sectionNumber":"Endnotes","sectionType":"part","heading":"Endnotes","content":"## Endnotes\n\n> Note: Endnote 1—About the endnotes\n\nThe endnotes provide information about this compilation and the compiled law.\n\nThe following endnotes are included in every compilation:\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nAbbreviation key—Endnote 2\n\nThe abbreviation key sets out abbreviations that may be used in the endnotes.\n\nLegislation history and amendment history—Endnotes 3 and 4\n\nAmending laws are annotated in the legislation history and amendment history.\n\nThe legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.\n\nThe amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.\n\nMisdescribed amendments\n\nA misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.\n\nIf a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.\n\n> Note: Endnote 2—Abbreviation key\n\n|                                                | o = order(s)                        |\n| ---------------------------------------------- | ----------------------------------- |\n| ad = added or inserted                         | Ord = Ordinance                     |\n| am = amended                                   | orig = original                     |\n| amdt = amendment                               | par = paragraph(s)/subparagraph(s)  |\n| c = clause(s)                                  | /sub‑subparagraph(s)                |\n| C[x] = Compilation No. x                       | pres = present                      |\n| Ch = Chapter(s)                                | prev = previous                     |\n| def = definition(s)                            | (prev…) = previously                |\n| Dict = Dictionary                              | Pt = Part(s)                        |\n| disallowed = disallowed by Parliament          | r = regulation(s)/rule(s)           |\n| Div = Division(s)                              |                                     |\n| exp = expires/expired or ceases/ceased to have | reloc = relocated                   |\n| effect                                         | renum = renumbered                  |\n| F = Federal Register of Legislation            | rep = repealed                      |\n| gaz = gazette                                  | rs = repealed and substituted       |\n| LA = Legislation Act 2003                      | s = section(s)/subsection(s)        |\n| LIA = Legislative Instruments Act 2003         | Sch = Schedule(s)                   |\n| (md) = misdescribed amendment can be given     | Sdiv = Subdivision(s)               |\n| effect                                         | SLI = Select Legislative Instrument |\n| (md not incorp) = misdescribed amendment       | SR = Statutory Rules                |\n| cannot be given effect                         | Sub‑Ch = Sub‑Chapter(s)             |\n| mod = modified/modification                    | SubPt = Subpart(s)                  |\n| No. = Number(s)                                | underlining = whole or part not     |\n|                                                | commenced or to be commenced        |\n\n> Note: Endnote 3—Legislation history\n\n| Name                                                                                                                              | Registration                  | Commencement     | Application, saving and transitional provisions |\n| --------------------------------------------------------------------------------------------------------------------------------- | ----------------------------- | ---------------- | ----------------------------------------------- |\n| Income Tax Assessment (Eligible State and Territory COVID‑19 Economic Recovery Grant Programs) Declaration 2020                   | 24 December 2020(F2020L01709) | 25 December 2020 | —                                               |\n| Income Tax Assessment (Eligible State and Territory COVID‑19 Economic Recovery Grant Programs) Amendment Declaration (No. 1) 2021 | 20 July 2021(F2021L01002)     | 21 July 2021     | —                                               |\n| Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 2) 2021 | 23 August 2021(F2021L01178)   | 24 August 2021   | —                                               |\n| Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 3) 2022 | 04 April 2022(F2022L00513)    | 05 April 2022    | —                                               |\n| Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 4) 2022 | 25 August 2022(F2022L01107)   | 26 August 2022   | —                                               |\n| Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No. 5) 2022 | 18 November 2022(F2022L01477) | 19 November 2022 |                                                 |\n\n> Note: Endnote 4—Amendment history\n\n| Provision affected                                                                                                    | How affected                                                             |\n| --------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------ |\n| section 2                                                                                                             | rep s48D LA                                                              |\n| section 5, table items 10, 11 & 12                                                                                    | ad F2021L01178                                                           |\n| section 5, table items 12A, 12B, 12C and 12Dsection 5, table item 13section 5, table item 14section 5, table item 21A | ad F2022L00513ad F2021L01178ad F2022L00513ad F2021L01002; am F2021L01178 |\n| section 5, table item 21B                                                                                             | ad F2021L01002                                                           |\n| section 5, table item 21BA                                                                                            | ad F2021L01178                                                           |\n| section 5, table items 21BB, 21BC, 21BD, 21BE, 21BF and 22AA                                                          | ad F2022L01107                                                           |\n| section 5, table item 22A                                                                                             | ad F2021L01002                                                           |\n| section 5, table items 22AA and 22AB                                                                                  | ad F2022L01107                                                           |\n| section 5, table item 22B                                                                                             | ad F2021L01002                                                           |\n| section 5, table item 23A                                                                                             | ad F2021L01002                                                           |\n| section 5, table item 23AA                                                                                            | ad F2021L01178                                                           |\n| section 5, table item 23AB                                                                                            | ad F2022L01107                                                           |\n| section 5, table item 23B                                                                                             | ad F2021L01002                                                           |\n| section 5, table items 23BA and 23BB                                                                                  | ad F2022L01107                                                           |\n| section 5, table item 25A                                                                                             | ad F2021L01178                                                           |\n| section 5, table item 27section 5, table items 30, 50, 51, 52, 53 and 70section 5, table item 70A                     | ad F2021L01002ad F2022L00513ad F2022L01477                               |\n| section 5, table item 71                                                                                              | ad F2022L01107                                                           |","sortOrder":6}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The instrument's scope has been expanded since first registration through successive amendment declarations that added numerous program entries. The legislation history and amendment history record multiple updates (see endnote 3 and endnote 4), indicating the list of eligible programs grew over time rather than remaining fixed."},"complexity_factors":["Simple legal effect: a declaratory instrument that designates listed programs as ‘eligible’ under paragraph 59‑97(1)(b) of the Income Tax Assessment Act 1997 (see s5).","Cross‑legislative reliance: meanings are imported from the Income Tax Assessment Act 1997 and the Legislation Act 2003 (definition note; para 13(1)(b)) increasing interpretive dependency (see s4).","Large, evolving schedule: many specific program entries across multiple states and territories, with non‑uniform numbering and successive additions by amendment (see table in s5 and endnote 3–4).","Amendment history: multiple amendment declarations over 2021–2022 have expanded the list, so maintaining currency requires tracking instrument amendments (endnote 3 and endnote 4).","Limited substantive provisions: instrument contains no standalone definitions of tax consequences; effect depends on how the referenced Act (s59‑97) operates, so users must consult the principal Act for detailed effect."],"plain_english_summary":"This Declaration lists specific State and Territory COVID‑19 small business grant programs and formally declares them to be “eligible programs” under paragraph 59‑97(1)(b) of the Income Tax Assessment Act 1997. By changing the statutory classification of those named grants, the instrument directly affects the legal treatment of the listed programs and therefore the administrators and recipients of those grants."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":true,"description":"The original 2020 declaration appears to have started with a narrower set of programs, but has expanded significantly through five amendment instruments (2021-2022) to cover 40+ distinct grant programs across multiple jurisdictions. The scope has grown from initial COVID-19 emergency relief to include recovery, relaunch, and hardship programs extending into 2022, effectively becoming a comprehensive registry of pandemic business support rather than a limited emergency measure."},"complexity_factors":["Very short instrument (only 5 substantive sections)","Minimal defined terms (only 'the Act' is explicitly defined)","No conditional logic or nested exceptions","Single operative provision (section 5) consisting of a straightforward lookup table","No cross-references beyond the basic incorporation of the Income Tax Assessment Act 1997 definitions","Simple declaratory structure: 'each item... declares a grant program... to be an eligible program'"],"plain_english_summary":"This declaration names specific COVID‑19 business support grants from NSW, Victoria, Queensland, South Australia and the ACT that are exempt from income tax. It affects businesses and taxpayers who received those state/territory payments: if your grant is on the listed table, it’s not taxable, so you don’t include it as assessable income."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara","history":"/api/acts/income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara/history","analysis":"/api/acts/income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara/analysis","conflicts":"/api/acts/income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara/conflicts","importantCases":"/api/acts/income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara/important-cases","documents":"/api/acts/income-tax-assessment-eligible-state-and-territory-covid-19-economic-recovery-grant-programs-declara/documents"}}