7. Eligible business participants`7. Eligible business participants`

7. Eligible business participants`

(1) For the purposes of applying subsection 12AA(1) of the Rules, an alternative reference period under this section applies to an individual who is an eligible business participant for an entity if:
(a) the total number of hours the eligible business participant was actively engaged in the business carried on by the entity in February 2020:
(i) was less than 80 hours; and
(ii) when compared to earlier 29\-day periods (each wholly within a calendar month), was not representative of the total number of those hours in a typical such 29\-day period;
(b) the individual first began to be an individual covered by column 2 of the applicable item in the table in subsection 12(2) of the Rules for the entity on or before 1 March 2020 but after 1 February 2020; or
(c) the entity conducted business or some of its business in a declared drought zone, or declared natural disaster zone, during February 2020.
Note: Paragraph (a) would cover, but is not limited to, scenarios such as the eligible business participant not being actively engaged in the business for all or part of February 2020 due to sickness, injury or leave.

(2) For the purposes of applying subsection 12AA(1) of the Rules, the alternative reference period under this section that applies to an individual who is an eligible business participant for an entity is:
(a) where paragraph (1)(a) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 in which any circumstances that cause the eligible business participant’s total number of hours of active engagement not to be representative of the eligible business participant’s total number of those hours in a typical such 29-day period did not exist;
(b) where paragraph (1)(b) applies, the 29-day period starting on the day the individual first began to be an individual covered by column 2 of the applicable item in the table in subsection 12(2) of the Rules for the entity; or
(c) where paragraph (1)(c) applies, the most recent 29-day period, wholly within a calendar month, ending before 1 March 2020 during which the entity did not conduct business or some of its business in a declared drought zone, or declared natural disaster zone.