Treasury Laws Amendment (COVID-19 Economic Response No. 2) Bill 2021

Amends the: Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to enable the Treasurer to make rules for economic response payments to provide support to an entity where they are adversely affected by restrictions imposed by a state or territory public health order that is directed at controlling the transmission of COVID-19; Taxation Administration Act 1953 to enable tax information to be disclosed to Australian government agencies for the purposes of administering COVID-19 business support programs; Income Tax Assessment Act 1997 to make payments received by eligible businesses under certain COVID-19 business support programs and Commonwealth COVID-19 disaster payments exempt from income tax; and Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 to reinstate a temporary mechanism for ministers to change arrangements relating to meeting information and document requirements under Commonwealth legislation.
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