the asset is a depreciating asset whose *cost as at the end of the current year is less than:

if you start to use the asset, or have it installed ready for use, for a taxable purpose in the period beginning on 12 March 2020 and ending on 30 June 2020—$150,000; or

otherwise—$30,000.

the amount so included is less than:

if the amount is included in the period beginning on 12 March 2020 and ending on 30 June 2020—$150,000; or

otherwise—$30,000; and

the entity starts to use the asset, or has the asset *installed ready for use, for a *taxable purpose in the period beginning on 12 March 2020 and ending on 30 June 2020; and

the entity is not a *small business entity for the income year; and

the entity would be a small business entity for the income year if:

each reference in Subdivision 328-C (about what is a small business entity) to $10 million were instead a reference to $500 million; and

the reference in paragraph 328-110(5)(b) to a small business entity were instead a reference to an entity covered by this subsection in relation to the asset.

the amount is so included in the period beginning on 12 March 2020 and ending on 30 June 2020; and

the entity is not a *small business entity for the income year; and

the entity would be a small business entity for the income year if:

each reference in Subdivision 328-C (about what is a small business entity) to $10 million were instead a reference to $500 million; and

the reference in paragraph 328-110(5)(b) to a small business entity were instead a reference to an entity covered by this subsection in relation to the amount.

first used the asset, for a taxable purpose, at or after the 2020 announcement time and on or before 30 June 2020; or

first installed the asset ready for use, for a taxable purpose, at or after the 2020 announcement time and on or before 30 June 2020.

at or after the 2020 announcement time; and

on or before 30 June 2020.

at or after the 2020 announcement time; and

on or before 30 June 2020.

Divisions 41, 328 and 775 of this Act; and

(b) Divisions 40 and 328 of the Income Tax (Transitional Provisions) Act 1997.

an asset of the joining entity is a *depreciating asset to which Division 40 applies; and

either of the following has applied before the joining entity became a *subsidiary member for the purposes of working out the asset’s decline in value under Division 40:

section 40-82;

(ii) Subdivision 40-BA of the Income Tax (Transitional Provisions) Act 1997; and

the asset’s *tax cost setting amount would be greater than the joining entity’s *terminating value for the asset;

the income year is the year in which you start to use the asset, or have it installed ready for use, for a taxable purpose; and

subsection (2) (about businesses with turnover less than $500 million) applies to you for the year and for the income year in which you started to hold the asset (if that was an earlier year); and

you are covered by section 40-125 for the asset.

are a small business entity; or

would be a small business entity if:

(i) each reference in Subdivision 328-C of the Income Tax Assessment Act 1997 (about what is a small business entity) to $10 million were instead a reference to $500 million; and

the reference in paragraph 328-110(5)(b) of that Act to a small business entity were instead a reference to an entity covered by this subsection.

(a) Income Tax Assessment Act 1997;section 40-82 of the

(b) Subdivision 40-E or 40-F of that Act.

start to hold the asset; and

start to use it, or have it installed ready for use, for a taxable purpose.

entered into a contract under which you would hold the asset; or

started to construct the asset; or

started to hold the asset in some other way.

on a day before 12 March 2020, you:

enter into a contract under which you hold an asset on that day, or will hold the asset on a later day; or

start to construct an asset; or

start to hold an asset in some other way; and

(b) on a day on or after 12 March 2020 (the conduct day), you engage in conduct that results in you:

entering into a contract under which you hold the post-12 March 2020 asset on the conduct day, or will hold that asset on an even later day; or

starting to construct the post-12 March 2020 asset; or

starting to hold the post-12 March 2020 asset in some other way; and

the post-12 March 2020 asset is the asset mentioned in paragraph (a), or an identical or substantially similar asset; and

you engage in that conduct for the purpose, or for purposes that include the purpose, of becoming covered by this section for the post-12 March 2020 asset.

entering into a contract under which the partnership would hold the asset;

starting to construct the asset;

acquiring an option to enter into such a contract.

another entity held the asset when it was first used, or first installed ready for use, other than:

as trading stock; or

merely for the purposes of reasonable testing or trialling; or

(b) you started holding the asset under Income Tax Assessment Act 1997 (about splitting a depreciating asset) or section 40-125 of that Act (about merging depreciating assets); orsection 40-115 of the

you were already covered by this section for the asset as a member of a consolidated group or a MEC group of which you are no longer a member.

it is not reasonable to conclude that you will use the asset principally in Australia for the principal purpose of carrying on a business; or

it is reasonable to conclude that the asset will never be located in Australia.

if the asset’s start time occurs in the current year—the amount worked out under subsection (2); or

if the asset’s start time occurred in an earlier year—the amount worked out under subsection (4).

50% of the asset’s cost as at the end of the current year, disregarding any amount included in the second element of the asset’s cost after 30 June 2021;

(b) the amount that would be the asset’s decline in value for the current year under Income Tax Assessment Act 1997, assuming its cost were reduced by the amount worked out under paragraph (a).Division 40 of the

50% of the sum of the asset’s opening adjustable value for the current year and any amount included in the second element of its cost for that year, disregarding any amount included in that second element after 30 June 2021;

(b) the amount that would be the asset’s decline in value for the current year under Income Tax Assessment Act 1997 assuming:Division 40 of the

for the diminishing value method—its base value were reduced by the amount worked out under paragraph (a); or

(ii) for the prime cost method—the component “Asset’s *cost” in the formula in subsection 40-75(1) of that Act (as adjusted under that section) were reduced by the amount worked out under paragraph (a).

for the diminishing value method—the asset’s base value for the year; or

for the prime cost method—the sum of its opening adjustable value for the income year and any amount included in the second element of its cost for that year.

a first 2020 economic support payment; or

a second 2020 economic support payment.

starting on 12 March 2020; and

ending on 13 April 2020.

the first of those subsections applies to the individual on that day or those days; and

none of the others apply to the individual during that period.

a first 2020 economic support payment under the ABSTUDY Scheme; or

(b) a first 2020 economic support payment under Social Security Act 1991; orDivision 1 of Part 2.6B of the

(c) a first 2020 economic support payment under Veterans’ Entitlements Act 1986;Division 1 of Part IIIH of the

subsection 116(2), (3) or (4) applies to the individual on 10 July 2020; and

(b) the individual does not receive COVID-19 supplement under the Social Security Act 1991 in respect of 10 July 2020.

the first of those subsections applies to the individual on 10 July 2020; and

none of the others apply to the individual on 10 July 2020.

a second 2020 economic support payment under the ABSTUDY Scheme; or

(b) a second 2020 economic support payment under Social Security Act 1991; orDivision 2 of Part 2.6B of the

(c) a second 2020 economic support payment under Veterans’ Entitlements Act 1986;Division 2 of Part IIIH of the

in relation to that day, a determination under section 16 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and

the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil.

in relation to that day, a determination under section 17 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and

the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and

the determination is made as a result of a claim made in:

the income year in which that day occurs; or

either of the next 2 income years.

in relation to that day, a determination under section 18 of the Family Assistance Administration Act is in force in respect of the individual as a claimant; and

the rate of family tax benefit payable under the determination in relation to that day consists of or includes a Part A or Part B rate greater than nil; and

the determination is made as a result of a claim made in:

the income year in which that day occurs; or

a later income year.

on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

on the date, occurring on or after 10 July 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

after the payment was paid to the individual, the determination mentioned in that subsection of the Family Assistance Act, at least so far as the determination relates to that day, is or was (however described) changed, revoked, set aside, or superseded by another determination; and

the decision to change, revoke, set aside or supersede the determination is or was made for the reason, or for reasons including the reason, that the individual knowingly made a false or misleading statement, or knowingly provided false information; and

had the change, revocation, setting aside or superseding occurred on or before that day, the payment would not have been paid;

(ad) first 2020 economic support payment under the Social Security Act 1991; or

(ae) second 2020 economic support payment under the Social Security Act 1991; or

(a) first 2020 economic support payments under Social Security Act 1991;Division 1 of Part 2.6B of the

(b) second 2020 economic support payments under Social Security Act 1991.Division 2 of Part 2.6B of the

(d) first 2020 economic support payments under the Veterans’ Entitlements Act 1986; or

(da) second 2020 economic support payments under the Veterans’ Entitlements Act 1986; or

(a) first 2020 economic support payments under Veterans’ Entitlements Act 1986;Division 1 of Part IIIH of the

(b) second 2020 economic support payments under Veterans’ Entitlements Act 1986.Division 2 of Part IIIH of the

a crisis payment;

a clean energy payment;

a first 2020 economic support payment;

a second 2020 economic support payment.

a first 2020 economic support payment; or

a second 2020 economic support payment; or

a first 2020 economic support payment under Division 1 of Part IIIH of the Veterans’ Entitlements Act;

a second 2020 economic support payment under Division 2 of Part IIIH of the Veterans’ Entitlements Act;

Part 2.6B (2020 economic support payments);

starting on 12 March 2020; and

ending on 13 April 2020.

a first 2020 economic support payment under the ABSTUDY Scheme; or

a first 2020 economic support payment under Division 1 of Part 9 of the Family Assistance Act; or

a first 2020 economic support payment under Division 1 of Part IIIH of the Veterans’ Entitlements Act;

subsection 308(2), (3) or (4) applies to the person on 10 July 2020; and

the person does not receive COVID-19 supplement in respect of 10 July 2020.

a second 2020 economic support payment under the ABSTUDY Scheme; or

a second 2020 economic support payment under Division 2 of Part 9 of the Family Assistance Act; or

a second 2020 economic support payment under Division 2 of Part IIIH of the Veterans’ Entitlements Act;

age pension;

disability support pension;

wife pension;

carer payment;

bereavement allowance;

widow B pension;

widow allowance;

parenting payment;

youth allowance;

austudy payment;

newstart allowance;

jobseeker payment;

sickness allowance;

special benefit;

partner allowance;

carer allowance;

double orphan pension.

the person makes a claim for a seniors health card under Division 1 of Part 3 of the Administration Act on or before that day; and

the person does not withdraw that claim on or before that day; and

the person is qualified for the card on that day.

a first 2020 economic support payment under Division 1 of Part 2.6B is paid to a person; and

after the first 2020 economic support payment is paid to the person, an underlying determination in relation to the person, at least so far as it relates to:

a day included in the period mentioned in subsection 304(1); or

a period that includes such a day;

the decision to change, revoke, set aside or supersede the underlying determination is or was made for the reason, or for reasons including the reason, that the person knowingly made a false or misleading statement, or knowingly provided false information; and

had the change, revocation, setting aside or superseding occurred on or before that day, the first 2020 economic support payment would not have been paid;

a first 2020 economic support payment under Division 1 of Part 2.6B is paid to a person; and

the person qualified for the payment because of subsection 308(3) applying to the person in relation to having made a claim for a seniors health card; and

the person knowingly made a false or misleading statement, or knowingly provided false information, in relation to the claim; and

the first 2020 economic support payment would not have been paid to the person but for that statement or information;

a second 2020 economic support payment under Division 2 of Part 2.6B is paid to a person; and

after the second 2020 economic support payment is paid to the person, an underlying determination in relation to the person, at least so far as it relates to:

10 July 2020; or

a period that includes 10 July 2020;

the decision to change, revoke, set aside or supersede the underlying determination is or was made for the reason, or for reasons including the reason, that the person knowingly made a false or misleading statement, or knowingly provided false information; and

had the change, revocation, setting aside or superseding occurred on or before 10 July 2020, the second 2020 economic support payment would not have been paid;

a second 2020 economic support payment under Division 2 of Part 2.6B is paid to a person; and

the person qualified for the payment because of subsection 308(3) applying to the person in relation to having made a claim for a seniors health card; and

the person knowingly made a false or misleading statement, or knowingly provided false information, in relation to the claim; and

the second 2020 economic support payment would not have been paid to the person but for that statement or information;

a first 2020 economic support payment under Division 1 of Part 2.6B of the 1991 Act; or

a second 2020 economic support payment under Division 2 of Part 2.6B of the 1991 Act.

first 2020 economic support payment under Division 1 of Part 2.6B of the 1991 Act; or

second 2020 economic support payment under Division 2 of Part 2.6B of the 1991 Act; or

on the date that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

on the date, occurring on or after 10 July 2020, that the Secretary considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Secretary considers appropriate.

a first 2020 economic support payment under Division 1 of Part 2.6B of the 1991 Act; or

a second 2020 economic support payment under Division 2 of Part 2.6B of the 1991 Act; or

a first 2020 economic support payment under the ABSTUDY Scheme; or

a second 2020 economic support payment under the ABSTUDY Scheme; or

a first 2020 economic support payment under Division 1 of Part 9 of the Family Assistance Act; or

a second 2020 economic support payment under Division 2 of Part 9 of the Family Assistance Act.

a person is subject to the income management regime; and

a 2020 economic support payment is payable to the person.

the Secretary must deduct from the 2020 economic support payment the deductible portion of the payment;

an amount equal to the deductible portion of the payment is credited to the Income Management Record;

an amount equal to the deductible portion of the payment is credited to the person’s income management account.

a first 2020 economic support payment under Division 1 of Part 2.6B of the 1991 Act; or

a second 2020 economic support payment under Division 2 of Part 2.6B of the 1991 Act; or

a first 2020 economic support payment under the ABSTUDY Scheme; or

a second 2020 economic support payment under the ABSTUDY Scheme; or

a first 2020 economic support payment under Division 1 of Part 9 of the Family Assistance Act; or

a second 2020 economic support payment under Division 2 of Part 9 of the Family Assistance Act; or

a first 2020 economic support payment under Division 1 of Part IIIH;

a second 2020 economic support payment under Division 2 of Part IIIH;

starting on 12 March 2020; and

ending on 13 April 2020.

a first 2020 economic support payment under the ABSTUDY Scheme; or

a first 2020 economic support payment under Division 1 of Part 9 of the Family Assistance Act; or

a first 2020 economic support payment under Division 1 of Part 2.6B of the Social Security Act;

on the date that the Commission considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Commission considers appropriate.

10 July 2020; andDivision 3 applies to the person on

the person does not receive COVID-19 supplement under the Social Security Act in respect of 10 July 2020.

a second 2020 economic support payment under the ABSTUDY Scheme; or

a second 2020 economic support payment under Division 2 of Part 9 of the Family Assistance Act; or

a second 2020 economic support payment under Division 2 of Part 2.6B of the Social Security Act;

on the date, occurring on or after 10 July 2020, that the Commission considers to be the earliest date on which it is reasonably practicable for the payment to be paid; and

in such manner as the Commission considers appropriate.

(a) service pension or income support supplement ceases to be payable to the person on a day (the cessation day) occurring on or before the test day; and

that cessation occurs because of employment income the person or the person’s partner earns, derives or receives (either alone or in combination with any other ordinary income earned, derived or received by the person or the person’s partner); and

were it not for the employment income, or the combined income, referred to in paragraph (b), the pension or supplement would be payable to the person throughout the period:

starting on the cessation day; and

ending on the test day; and

the cessation day occurs no earlier than 12 weeks before the test day.

the person receives for that day a pension under Part II or IV at a rate determined under or by reference to section 22, 23, 24, 25 or 27; and

the person’s rate of the pension is greater than nil for that day.

the person receives for that day a pension under Part II or IV at a rate determined under or by reference to subsection 30(1); and

the person’s rate of the pension is greater than nil for that day.

veteran payment is payable to the person on that day; and

veteran payment is so payable because of a claim made on or before that day.

a payment under the Veterans’ Children Education Scheme is payable to the person on that day; and

the payment is so payable because of a claim the person makes on or before that day; and

the person turns 16 on or before that day.

the person makes a claim for a seniors health card under Division 2 of Part VIIC on or before that day; and

the person does not withdraw that claim on or before that day; and

the person is eligible for the card on that day.

the person is the holder of a seniors health card on that day because of subsection 118XA(3); and

the person is eligible for the card on that day.

the person is, on that day, the holder of a card, known as the Repatriation Health Card—For All Conditions, that evidences the person’s eligibility under this Act or the MRCA to be provided with treatment for all injuries or diseases; and

the person is eligible for the card on that day.

the person makes a claim, on or before that day, under:

(i) Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006; orsection 8 of the

(ii) Treatment Benefits (Special Access) Act 2019;section 9 of the

the person does not withdraw that claim on or before that day; and

the person is an eligible person (within the meaning of that Act) on that day.

weekly compensation under Part 2 of Chapter 4 of the MRCA:

is payable to the person for that day; or

(ii) would be payable to the person for that day apart from paragraph 398(3)(b) of the MRCA and offsetting described in subsection 13(4) of the Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004;

the person receives lump sum compensation under Part 2 of Chapter 4 of the MRCA on or before that day.

is payable to the person for that day; or

would be payable to the person for that day apart from section 204, and paragraph 398(3)(b), of the MRCA.

weekly compensation under Division 2 of Part 2 of Chapter 5 of the MRCA either:

is payable to the person for that day; or

would be payable to the person for that day apart from paragraph 398(3)(b) of the MRCA;

both:

the person receives lump sum compensation under Division 2 of Part 2 of Chapter 5 of the MRCA on or before that day; and

subsection 388(6) of the MRCA does not apply to the person before that day.

a payment under the scheme determined under section 258 of the MRCA is payable to the person on that day; and

the payment is so payable because of a claim the person makes on or before that day; and

the person turns 16 on or before that day.

(a) at any time, the person receives a payment of compensation under Safety, Rehabilitation and Compensation (Defence-related Claims) Act 1988; andsection 24 of the

the payment is paid because of a claim the person makes on or before that day.

imposed the order under paragraph 60(1)(b); or

made the request under subsection 71(3) in relation to the order.

the quarter beginning on 1 April 2020;

the quarter beginning on 1 July 2020;

the quarter beginning on 1 October 2020.

the quarter beginning on 1 April 2020;

the quarter beginning on 1 July 2020;

the quarter beginning on 1 October 2020.

exempt classes of persons from the operation of specified provisions of this Act or the regulations; or

modify the operation of specified provisions of this Act or the regulations in relation to classes of persons.

it would not be reasonable to expect the persons in the class to comply with the provisions because of the impact of the coronavirus known as COVID-19; or

the exemption or modification is otherwise necessary or appropriate in order to:

facilitate continuation of business in circumstances relating to the coronavirus known as COVID-19; or

mitigate the economic impact of the coronavirus known as COVID-19.

at the end of the period of 6 months beginning on the day after the instrument is made; or

if the instrument specifies an earlier time—at the specified earlier time.

either:

there have been no more than 41 days in the financial year on which an approved child care service is taken to have provided a session of care to the child under this subsection as a result of this subparagraph; or

if the Minister’s rules prescribe a particular event or circumstance—the conditions referred to in subsection (2AA) are met.

any conditions prescribed by the Minister’s rules for the prescribed event or circumstance are met; and

if the Minister’s rules prescribe a number of days for the event or circumstance for all or part of the financial year—there have been no more than that number of days, in the financial year or the part of the financial year, on which an approved child care service is taken to have provided a session of care to the child under subsection (2) as a result of subparagraph (2)(c)(ii) in relation to that event or circumstance.

the service is not taken to have provided the session of care to the child on the day under subsection (2); and

the Minister’s rules prescribe a particular event or circumstance; and

the session of care is provided during the period prescribed by the Minister’s rules for that event or circumstance; and

any other conditions prescribed by the Minister’s rules for that event or circumstance are met.

the provider would ordinarily charge an individual who is eligible for CCS for the session of care; or

if the provider is not taking reasonable steps in relation to the session of care because of subsection 201B(1A)—the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph 201B(1A)(b).

the provider would ordinarily charge an individual who does not receive a prescribed payment; or

if the provider is not taking reasonable steps in relation to the session of care because of subsection 201B(1A)—the provider charged immediately before the beginning of the period prescribed for the purposes of paragraph 201B(1A)(b).

(a) the period (the initial period) of 6 months beginning on the day on which this section commences, unless paragraph (b) applies; or

if a period is extended under subsection (3)—the extended period.

$550, unless paragraph (b) applies; or

if an amount is determined under subsection (5)—that amount.

the person satisfies the requirements determined in an instrument under subsection (2); and

the person is not undertaking full-time study and is not a new apprentice; and

throughout the period the person is of youth allowance age (see Subdivision D); and

throughout the period the person:

is an Australian resident; or

is exempt from the residence requirement within the meaning of subsection 7(7).

(a) the period (the initial period) of 6 months beginning on the day on which this section commences, unless paragraph (b) applies; or

if a period is extended under subsection (3)—the extended period.

$550, unless paragraph (b) applies; or

if an amount is determined under subsection (5)—that amount.

the person satisfies the requirements determined in an instrument under subsection (6); and

throughout the period the person:

is at least 22 years of age and has not reached the pension age; and

is an Australian resident or is exempt from the residence requirement within the meaning of subsection 7(7); and

the person was not in receipt of a youth allowance during the period.

(a) the period (the initial period) of 6 months beginning on the day on which this section commences, unless paragraph (b) applies; or

if a period is extended under subsection (3)—the extended period.

$550, unless paragraph (b) applies; or

if an amount is determined under subsection (5)—that amount.

$550, unless paragraph (b) applies; or

if an amount is determined under subsection (3)—that amount.

on the day on which the claim for the crisis payment is made:

the person has made a claim (whether on the same day or on an earlier day) for a social security pension or benefit; and

the person is qualified for the pension or benefit; and

the person satisfies the requirements determined in an instrument under subsection (2).

a person is receiving a social security payment (other than parenting payment, youth allowance, jobseeker payment or sickness allowance); and

the social security payment is determined in an instrument under subsection (2);

the rate of the person’s social security payment is increased by the amount of the COVID-19 supplement for the period determined in that instrument in relation to that payment; and

the amount of the COVID-19 supplement is the fortnightly amount determined in that instrument in relation to that payment.

for a provision that relates to the qualification of persons for a social security payment:

that the provision is varied as specified in the determination; or

that the provision does not apply; or

that the provision does not apply and that another provision specified in the determination applies instead; or

for a provision that relates to the rate of a social security payment:

that the provision is varied as specified in the determination; or

that the provision does not apply and that a rate of payment specified in the determination applies instead.

if a period longer than 21 days is prescribed—the prescribed period; or

otherwise—21 days.

if an amount greater than $5,000 is prescribed—the prescribed amount; or

otherwise—$5,000.

if a period longer than 21 days is prescribed—the prescribed period; or

otherwise—21 days.

the default period, beginning on that day, ends; or

if the notice is to be served in Australia—the statutory period after the debtor is served with the notice; or

if the notice is to be served elsewhere—the period specified by the order of the Court giving leave to effect the service.

bankruptcy notices issued on or after the commencement of this Schedule;

petitions and declarations presented on or after the commencement of this Schedule.

if a period longer than 21 days is prescribed—the prescribed period; or

otherwise—21 days.

in the ordinary course of the company’s business; and

during:

the 6-month period starting on the day this section commences; or

any longer period that starts on the day this section commences and that is prescribed by the regulations for the purposes of this subparagraph; and

before any appointment during that period of an administrator, or liquidator, of the company.

(a) the corporation takes reasonable steps to ensure that either subsection 588GA(1) or 588GAAA(1) (the safe harbour provision) applies in relation to:

each of the directors of the company; and

the debt; and

the safe harbour provision does so apply in relation to each of those directors and to the debt.

it is paid from a complying superannuation plan; and

it is paid because you satisfy:

(i) a condition of release specified in item 107A or 207AA of the table in Schedule 1 to the Superannuation Industry (Supervision) Regulations 1994; or

(ii) a condition of release specified in item 109AA of the table in Schedule 2 to the Retirement Savings Accounts Regulations 1997.

a ground listed in subregulation 4.22A(1); or

the ground referred to in subregulation 4.22B(1).

a ground listed in subregulation 6.19A(1); or

the ground referred to in subregulation 6.19B(1).

an intergenerational report is to be publicly released and tabled on or before 30 June 2021;

(a) continues to operate until a specified day (the later sunset day) that is no later than 6 months from the original sunset day; and

ceases to operate on that later sunset day.

the sunsetting legislation is repealed or ceases to be in force (however described); or

any power, right or liability conferred, created or imposed by the sunsetting legislation ceases.

if the sunsetting legislation is an Act or a provision of an Act—any Minister who administers the Act or the provision (whether alone or together with one or more other Ministers); or

(b) if the sunsetting legislation is a legislative instrument or a provision of a legislative instrument—any Minister who administers the enabling legislation (within the meaning of the Legislation Act 2003) under which that legislative instrument is made.