{"id":"F2021L01157","name":"Taxation Administration (Data Sharing—Relevant COVID-19 Business Support Program) Declaration 2021","slug":"taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102044,"registerId":"commonwealth-F2021L01157-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 Taxation Administration (Data Sharing—Relevant COVID‑19 Business Support Program) Declaration 2021.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under the Taxation Administration Act 1953.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n (1) Paragraph 13(1)(b) of the Legislation Act 2003 has effect in relation to this instrument as if the reference in that paragraph to the enabling legislation was a reference to Schedule 1 to the Act.\n\n> Note 1: The effect of modifying paragraph 13(1)(b) of the Legislation Act 2003 is that expressions have the same meaning in this instrument as in Schedule 1 to the Act as in force from time to time.\n\n> Note 2: Under section 3AA of the Act, an expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.\n\n In this instrument:\n\n> the Act means the Taxation Administration Act 1953.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Relevant COVID‑19 business support programs","content":"## Part 2—Relevant COVID‑19 business support programs","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Declared relevant COVID‑19 business support programs","content":"#### 5 Declared relevant COVID‑19 business support programs\n\n Under subsection 355‑65(10) in Schedule 1 to the Act, each item of the following table declares a program administered by an Australian government agency specified in the item to be a relevant COVID‑19 business support program for the purposes of item 12 of Table 7 in subsection 355‑65(8) in Schedule 1 to the Act.\n\n| Item | Declared relevant COVID‑19 business support program | Australian government agency administering the program | Jurisdiction operating the program |\n| ---- | ------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------- |\n| 1‑1 | COVID‑19 Consumer Travel Support Program (Rounds 1 and 2) | Services Australia and the Australian Trade and Investment Commission | Commonwealth |\n| 2‑5 | 2021 COVID‑19 business grant | Service NSW and Revenue NSW | New South Wales |\n| 2‑10 | 2021 COVID‑19 JobSaver payment | Service NSW and Revenue NSW | New South Wales |\n| 2‑15 | 2021 COVID‑19 micro‑business grant | Service NSW and Revenue NSW | New South Wales |\n| 2-16 | 2021 land tax COVID-19 relief (as it relates to commercial property only) | Service NSW and Revenue NSW | New South Wales |\n| 2-17 | 2022 Small Business Support Program | Service NSW and Revenue NSW | New South Wales |\n| 2-18 | Alfresco Restart rebate | Service NSW and Revenue NSW | New South Wales |\n| 2-19 | Commercial Landlord Hardship Fund | Service NSW and Revenue NSW | New South Wales |\n| 2‑20 | Export assistance grant (but only to the extent a grant relates to supporting an entity affected by COVID‑19) | Service NSW and Revenue NSW | New South Wales |\n| 2‑25 | Northern Beaches Small Business Hardship Grant | Service NSW and NSW Treasury | New South Wales |\n| 2‑30 | NSW Performing Arts COVID Support Package | Create NSW and NSW Treasury | New South Wales |\n| 2‑35 | Small business fees and charges rebate | Service NSW and Revenue NSW | New South Wales |\n| 2‑40 | Small Business Recovery Grant | Service NSW, NSW Treasury and Revenue NSW | New South Wales |\n| 2‑45 | Southern Border Small Business Support Grant | Service NSW and Revenue NSW | New South Wales |\n| 3‑5 | Alpine Resorts Support Program (Streams 1, 2 and 3) | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑10 | Business Continuity Fund | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑15 | Business Costs Assistance Program (Round Two) | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑20 | Business Costs Assistance Program Round Two – July Extension | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑25 | Business Costs Assistance Program (Round Three) | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑30 | Impacted Public Events Support Program | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑35 | Independent Cinema Support Program | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑40 | Licensed Hospitality Venue Fund 2021 | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑45 | Licenced Hospitality Venue Fund 2021 – July Extension | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑50 | Live Performance Support Program | Department of Jobs, Precincts and Regions | Victoria |\n| 3‑55 | Small Business COVID Hardship Fund | Department of Jobs, Precincts and Regions | Victoria |\n| 4‑5 | COVID‑19 Business Support Grants Scheme (August 2021) | Queensland Rural and Industry Development Authority, the Department of Employment, Small Business and Training, and Queensland Treasury’s Office of State Revenue | Queensland |\n| 4‑10 | COVID‑19 Jobs Support Loan Scheme | Queensland Rural and Industry Development Authority and the Department of Employment, Small Business and Training | Queensland |\n| 6-1 | Business Hardship Grant—December 2021 | Department of Treasury and Finance | South Australia |\n| 6-2 | Business Hardship Grant—Additional Round—January 2022 | Department of Treasury and Finance | South Australia |\n| 6‑5 | COVID-19 Additional Business Support Grant | Department of Treasury and Finance | South Australia |\n| 6‑10 | COVID-19 Business Support Grant) | Department of Treasury and Finance | South Australia |\n| 6-11 | COVID-19 Tourism and Hospitality Support Grant | Department of Treasury and Finance | South Australia |\n| 6-12 | COVID-19 Tourism, Hospitality and Gym Grant | Department of Treasury and Finance | South Australia |\n| 6-13 | COVID-19 Tourism, Hospitality and Gym Grant—Additional Round—January 2022 | Department of Treasury and Finance | South Australia |\n| 6‑15 | Major Events Support Grant | Department of Treasury and Finance | South Australia |\n| 8‑5 | Accommodation and Tourism Venue Operator Support Program | Chief Minister, Treasury and Economic Development Directorate | Australian Capital Territory |\n| 8‑10 | Commercial Tenancy Relief | ACT Revenue Office | Australian Capital Territory |\n| 8‑15 | COVID-19 Business Support Grant | Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office | Australian Capital Territory |\n| 8‑20 | COVID-19 Small Business Hardship Scheme | Chief Minister, Treasury and Economic Development Directorate, and ACT Revenue Office | Australian Capital Territory |\n| 8‑25 | Small Tourism Operator COVID Recovery Payment | Chief Minister, and Treasury and Economic Development Directorate | Australian Capital Territory |","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Sunset","content":"#### 6 Sunset\n\n The whole of this instrument is repealed on 30 June 2026.","sortOrder":6}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the function suggested by its title: declaring specific COVID-19 business support programs for data sharing purposes. The list of programs has grown since initial creation (evident from the numbering gaps like 2-5, 2-10 suggesting later insertions), but this is expansion within the original scope, not scope creep. The instrument remains tightly focused on its single purpose of enabling ATO data sharing for pandemic business support programs."},"complexity_factors":["Short, single-purpose instrument (only 6 sections)","Heavy reliance on external statutory references (Taxation Administration Act 1953, Schedule 1, section 355-65) without reproducing the operative provisions","One technical modification to the Legislation Act 2003 regarding definitions (incorporation by reference)","Simple tabular structure listing 40+ programs with straightforward columns","No conditional logic, exceptions, or nested provisions within the instrument itself","Automatic repeal provision (sunset clause) is mechanically simple"],"plain_english_summary":"This declaration authorises the Australian Taxation Office to receive and share data with state and territory agencies about specified COVID‑19 business support programs (mainly NSW, Victoria, Queensland, South Australia and the ACT). It lets agencies and the ATO cross‑check grant eligibility, prevent fraud and determine correct tax treatment of payments.\n\nIt affects businesses that applied for or received listed grants, the administering agencies, and the ATO. The permission automatically expires on 30 June 2026."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument does not expand the underlying statutory data‑sharing power; it exercises that existing power by designating a specific list of programs and their administering agencies as 'relevant' for the purposes of Schedule 1 to the Taxation Administration Act (see section 5) and sets a sunset date (section 6). Its effect is program‑specific designation rather than a change to the Act’s substantive data‑sharing authority (see section 4 and section 5)."},"complexity_factors":["Cross‑references to other legislation: modifies operation of paragraph 13(1)(b) of the Legislation Act 2003 and links meanings to Schedule 1 to the Taxation Administration Act 1953 and, via that Schedule, the Income Tax Assessment Act 1997 (see section 4, Notes).","Dependence on Schedule 1 data‑sharing power: declarations are made under subsection 355‑65(10) to engage item 12 of Table 7 in subsection 355‑65(8) in Schedule 1, so practical effect depends on interpreting those external provisions (see section 5).","Large, multi‑jurisdictional list: the table in section 5 names many programs across Commonwealth, state and territory agencies, increasing administrative coordination and program‑by‑program interpretation burdens.","Granular and conditional entries: some items are limited in scope (for example, grants ‘only to the extent’ they relate to COVID‑19), creating interpretive questions for what counts as a covered payment (see section 5 table).","Time limit and transitional risk: a fixed repeal date (30 June 2026) imposes renewal or transition planning for agencies and affected recipients (see section 6).","Operational compliance tasks: making programs ‘relevant’ triggers data sharing for verification and administration, shifting practical compliance and disclosure work to listed agencies and possibly increasing record‑checking of recipients (see section 5)."],"plain_english_summary":"This instrument formally declares a list of COVID‑19 business support programs and the agencies that run them to be \"relevant\" for the Taxation Administration Act’s data‑sharing rules. It enables taxation‑related data to be shared with those administering the listed programs for verification and administration, and is time‑limited, expiring on 30 June 2026."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021","history":"/api/acts/taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021/history","analysis":"/api/acts/taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021/analysis","conflicts":"/api/acts/taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021/conflicts","importantCases":"/api/acts/taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021/important-cases","documents":"/api/acts/taxation-administration-data-sharing-relevant-covid-19-business-support-program-declaration-2021/documents"}}