6Entitlement to cash flow boost—second boosts

#### 6 Entitlement to cash flow boost—second boosts (1) An entity is entitled to a payment (also known as a cash flow boost) for a period covered by subsection (2) if: (a) the period covered by subsection (2) applies to the entity under subsection (3); and (b) the entity is entitled to one or more cash flow boosts for periods covered by subsection 5(2); and (c) the entity notifies the Commissioner, in the approved form lodged with the Commissioner, in respect of the entitlement; and (d) either: (i) the entity is an ACNC‑registered charity at any time in the period; or (ii) the entity had an ABN on 12 March 2020 (or a later time allowed by the Commissioner), and the requirement in subsection (5) or (6) is satisfied; and (e) neither the entity nor any associate or agent of the entity has entered into or carried out a scheme or part of a scheme for the sole or dominant purpose of achieving any of the following: (i) making the entity entitled to the cash flow boost for the period; (ii) increasing the amount of the cash flow boost to which the entity is entitled (disregarding this paragraph) for the period. (2) The following periods are covered by this subsection: (a) the months of June 2020, July 2020, August 2020 and September 2020; (b) the quarters ending on 30 June 2020 and 30 September 2020. > Note: An entity may be entitled to a cash flow boost under subsection (1) for the month of June 2020 or the quarter ending on 30 June 2020, and also be entitled to a cash flow boost under subsection 5(1) for the same month or quarter. (3) A period applies to an entity if: (a) for a period that is a month—the entity is a large withholder or a medium withholder for the month; or (b) for a period that is a quarter: (i) the entity is a small withholder for a month that starts in the quarter; or (ii) the entity is not a large withholder, a medium withholder or a small withholder for a month that starts in the quarter. (4) For the purposes of subsection (3): (a) treat an entity that is a large withholder or a medium withholder for the first month in a quarter as being a large withholder or a medium withholder for each month in the quarter; and (b) treat an entity that is a small withholder for the first month in a quarter as being a small withholder for each month in the quarter. (5) For the purposes of paragraph (1)(d), the requirement in this subsection is satisfied if: (a) an amount was included in the entity’s assessable income for the 2018‑19 income year in relation to it carrying on a business; and (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the amount should be so included. (6) For the purposes of paragraph (1)(d), the requirement in this subsection is satisfied if: (a) the entity made a taxable supply in a tax period that applied to it that: (i) started on or after 1 July 2018; and (ii) ended before 12 March 2020; and (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the entity had made the taxable supply. (7) For the purposes of subsection (6), in determining whether the entity made a supply (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) that is a taxable supply: (a) assume that the entity is registered (within the meaning of that Act); and (b) assume that the supply is neither GST‑free (within the meaning of that Act) nor input taxed (within the meaning of that Act); and (c) for an entity carrying on business solely in the external Territories—assume that the external Territories are part of the indirect tax zone (within the meaning of that Act).