Coronavirus Economic Response Package (Payments and Benefits) Alternative Reference Period Determination 2020
3. Application3. Application
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3. Application
This instrument applies to provide an alternative reference period for a specified class of individuals in determining whether the higher or lower rate of a JobKeeper payment amount applies to an individual who is an eligible employee, an eligible business participant, or an eligible religious practitioner, if the Commissioner considers that the period set out in the table in subsection 4A(1) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) may not be a suitable reference period for the purpose of applying subsection 9A(1) and 12AA(1) or section 12BA of the Rules to individuals in the specified class.