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Taxation Administration Act 1953
8AAZAAAmounts relating to Coronavirus economic response payments
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#### 8AAZAA Amounts relating to Coronavirus economic response payments
(1) The Commissioner may make a written determination that specifies that an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity is a credit for the purposes of subparagraph (a)(iii) of the definition of credit in section 8AAZA.
(2) A determination under subsection (1) is not a legislative instrument.