The Government on 20 July 2021 with effect from 21 July, registered the Income Tax Assessment (Eligible State and Territory COVID-19 Economic Recovery Grant Programs) Amendment Declaration (No 1) 2021. The declaration makes clear that certain Victorian grant programs are, for the purposes of s 59-97 of the ITAA 1997, non-assessable non-exempt income.
The following Vic grants are declared eligible grant programs: