What the official record says
This Act is the Taxation (Cost of Living Payments) Act . This Act comes into force on the day after the date on which it receives the Royal assent. This Part amends the Tax Administration Act 1994. This section amends section 3(1). Insert, in appropriate alphabetical order: means the Cost of Living Payments Scheme established and administered by the Crown to provide financial support to certain low- and middle-income persons affected by an increase in the cost of living In the definition of , after paragraph (b)(v), insert: to make, or to decline to make, a grant under the cost of living payments scheme under ; or In the definition of , after paragraph (cd), insert: for the purposes of sections 6 to 6B, 156 to 165, 174AA, and 176 to 177CA, includes an amount payable in relation to a grant