Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 22, 2020
Compilation No. 1
Compilation date: 25 March 2020
Includes amendments up to: Act No. 38, 2020
Registered: 23 April 2020
About this compilation
This compilation
This is a compilation of the Coronavirus Economic Response Package Omnibus Act 2020 that shows the text of the law as amended and in force on 25 March 2020 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1--Enhancing the instant asset write-off
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Schedule 2--Backing business investment
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
Schedule 3--Boosting cash flow for employers
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Veterans' Entitlements Act 1986
Schedule 4--Stimulus payments to households to support growth
A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
Income Tax Assessment Act 1997
Social Security (Administration) Act 1999
Veterans' Entitlements Act 1986
Schedule 5--Delegation by Director of Human Biosecurity
Schedule 6--Environmental management charges
Great Barrier Reef Marine Park Regulations 2019
Schedule 7--Assistance for apprentices and trainees and the aviation sector
Part 1--Education, Skills and Employment programs
Financial Framework (Supplementary Powers) Regulations 1997
Part 2--Infrastructure, Transport, Regional Development and Communications programs
Financial Framework (Supplementary Powers) Regulations 1997
Schedule 8--Providing flexibility in the Corporations Act
Schedule 9--Child care
A New Tax System (Family Assistance) Act 1999
A New Tax System (Family Assistance) (Administration) Act 1999
Schedule 10--Superannuation drawdowns
Retirement Savings Accounts Regulations 1997
Superannuation Industry (Supervision) Regulations 1994
Schedule 11--Additional support for income support recipients
Part 1--Main amendments
Farm Household Support Act 2014
Part 2--Other amendments
Schedule 12--Temporary relief for financially distressed individuals and businesses
Part 1--Amendments relating to individuals in financial distress
Bankruptcy Regulations 1996
Part 2--Amendments relating to businesses in financial distress
Part 3--Temporary relief for directors from duty to prevent insolvent trading
Schedule 13--Early release of superannuation
Income Tax (Transitional Provisions) Act 1997
Retirement Savings Accounts Regulations 1997
Superannuation Industry (Supervision) Regulations 1994
Schedule 14--Medicare levy and Medicare levy surcharge income thresholds
A New Tax System (Medicare Levy Surcharge--Fringe Benefits) Act 1999
Schedule 15--Intergenerational report
Charter of Budget Honesty Act 1998
Schedule 16--Deferral of sunsetting
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The 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.
The 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.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A 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.
If 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.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
22, 2020 | 24 Mar 2020 | Sch 1, 2, 4, 5 and 7-16: 25 Mar 2020 (s 2(1) items 2, 4, 6-8) |
| |
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 | 38, 2020 | 9 Apr 2020 | Sch 2 (item 27): 25 Mar 2020 (s 2(1) item 5) | -- |
Provision affected | How affected |
Schedule 11 |
|
Part 1 |
|
item 40A................. | am No 38, 2020 |
| rep 31 Dec 2020 (item 40A(6)) |