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Coronavirus Economic Response Package (Payments and Benefits) Act 2020
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#### 6 Definitions
In this Act:
> approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
> Australia has the same meaning as in section 960‑505 of the Income Tax Assessment Act 1997.
> Commissioner means the Commissioner of Taxation.
> Coronavirus economic response payment is the collective name for all of the kinds of payments provided for by the rules.
> Note: Particular kinds of payments provided for by the rules may also have a particular name for that kind of payment.
> entity has the meaning given by the Income Tax Assessment Act 1997.
> general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
> income tax return has the meaning given by the Income Tax Assessment Act 1997.
> income year has the meaning given by the Income Tax Assessment Act 1997.
> prescribed period means the period between 1 March 2020 and 28 March 2021.
> relevant period means the period between 7 October 2020 and 6 October 2022.
> this Act includes the rules.