f. Taxation

9. Financial

F. Taxation

i. Legislation

Commonwealth:
A New Tax System (Family Assistance) Act 1999 (Cth) amended by the Coronavirus Economic Response Package Omnibus Act 2020 (Cth).

Made under A New Tax System (Family Assistance) Act (Cth):

Child Care Subsidy Minister’s Rules 2017, amended by:
- Child Care Subsidy Amendment (Coronavirus Economic Response Package) Minister’s Rules 2020: to include four rules that will assist help families and early childhood education and care services manage the impact of COVID-19.
- Child Care Subsidy Amendment (Coronavirus Response Measures No. 2) Minister’s Rules 2020: to prescribe the further circumstances, conditions and period during which an approved child care provider is not required to enforce the payment of child care gap fees (essentially the difference between provider’s hourly session fees and any Child Care Subsidy, Additional Child Care Subsidy, and certain third party payments) from parents under s 201B of the A New Tax System (Family Assistance) (Administration) Act 1999 (Cth). In particular, under these amendments, a childcare provider is not required to enforce payment of childcare gap fees for a session of care provided by a service that is open where children are absent from care, due to COVID-19.
- Child Care Subsidy Amendment (Coronavirus Response Measures No. 3) Minister’s Rules 2020: to ensure that Child Care Subsidy and Additional Child Care Subsidy are not payable while child care providers are also in receipt of business continuity payments (BCPs) under the Early Childhood Education and Care Relief Package (the package); to place a condition on the approval of child care providers to not charge fees while in receipt of BCPs under the package; to prescribe the Community Child Care Fund – Special Circumstances program, in order to enable payments under that program to draw on the special appropriation in the family assistance law; and to provide that applications for approval not be made for the duration of the BCPs under the package, with the exception of applications resulting from the sale of a service.

A New Tax System (Family Assistance) (Administration) Act 1999 (Cth) amended by:

Coronavirus Economic Response Package Omnibus Act 2020 (Cth); and
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (Cth).

A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 (Cth) amended by the Coronavirus Economic Response Package Omnibus Act 2020 (Cth).

Income Tax Assessment Act 1936 (Cth) amended by the Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (Cth).

Income Tax Assessment Act 1997 (Cth) amended by the Coronavirus Economic Response Package Omnibus Act 2020 (Cth).

Income Tax (Transitional Provisions) Act 1997 (Cth) amended by the Coronavirus Economic Response Package Omnibus Act 2020 (Cth).

Taxation Administration Act 1953 (Cth) amended by:

Coronavirus Economic Response Package Omnibus Act 2020 (Cth); and
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 (Cth).

Made under the Taxation Administration Act 1953:

Taxation Administration (Private Ancillary Fund) Guidelines 2019 and Public Ancillary Fund Guidelines 2011 amended by:
- Taxation Administration (Coronavirus Economic Response Package—Ancillary Funds) Amendment Guidelines 2020: amends these two Guidelines to better support giving by these funds in the 2019-20 and 2020-21 financial years in response to the effects of the coronavirus known as COVID-19.

Victoria:
Duties Act 2000 (Vic) amended by the State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic) to implement emergency relief measures.

First Home Owner Grant Act 2000 (Vic) amended by the State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic) to implement emergency relief measures.

Payroll Tax Act 2007 (Vic) amended by the State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic) to implement emergency relief measures.

Taxation Administration Act 1997 (Vic) amended by the State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic) to implement emergency relief measures.

New South Wales:
Payroll Tax Act 2007 (NSW) amended by:

Treasury Legislation Amendment (COVID-19) Act 2020 No 2 (NSW); and
COVID-19 Legislation Amendment (Emergency Measures—Treasurer) Act 2020 (NSW): provides for certain wages paid to employees subsidised by the Commonwealth Jobkeeper scheme to be exempt from payroll tax.

Tasmania:
Payroll Tax Act 2008 (Tas) amended by the Taxation and Related Legislation (Miscellaneous Amendments) Act 2020 (Tas).

Made under the Payroll Tax Act 2008 (Tas):

First Home Owner Grant Act 2000 (Tas) amended by the Taxation and Related Legislation (Miscellaneous Amendments) Act 2020 (Tas).

Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017 (Tas) amended by the Taxation and Related Legislation (Miscellaneous Amendments) Act 2020 (Tas).

Duties Act 2001 (Tas) amended by the Duties (Concession Extension) Order 2020 (Tas): amendment extends, until 30 June 2022, the eligible periods that apply in respect of a duties concession for specified first home buyers, and specified pensioners buying property, in certain circumstances.

South Australia:
Payroll Tax Act 2009 (SA) amended by the COVID-19 Emergency Response Act 2020 (SA).

Made under the Taxation Administration Act 1996 (SA):

Taxation Administration (Information Disclosure) Variation Regulations 2020

Western Australia:
Pay-roll Tax Relief (COVID-19 Response) Act 2020 (WA).

Made under the Taxation Administration Act 2003 (WA):

Taxation Administration Regulations 2003 amended by the Taxation Administration Amendment Regulations (No. 3) 2020

Australian Capital Territory:
Payroll Tax Act 2011 (ACT) amended by the COVID-19 Emergency Response Legislation Amendment Act 2020 (ACT).

Rates Act 2004 (ACT) amended by the COVID-19 Emergency Response Legislation Amendment Act 2020 (ACT).

Taxation Administration Act 1999 (ACT) amended by the COVID-19 Emergency Response Legislation Amendment Act 2020 (ACT).

ii. Case law

This is an area of substantive law that is very likely to result in case law. As of the last update, we are not aware of any relevant decision of a superior court in this area.

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