8. Eligible religious practitioners8. Eligible religious practitioners

8. Eligible religious practitioners

(1) For the purposes of applying section 12BA of the Rules, an alternative reference period under this section applies to an individual who is an eligible religious practitioner for an entity if:
(a) the total number of hours the eligible religious practitioner spent doing activities covered by paragraph 12B(2)(b) of the Rules 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 eligible religious practitioner first commenced doing activities covered by paragraph 12B(2)(b) of the Rules as a religious practitioner on or before 1 March 2020 but after 1 February 2020.
Note: Paragraph (a) would cover, but is not limited to, scenarios such as the eligible religious practitioner not doing the relevant activities for all or part of February 2020 due to sickness, injury or leave.

(2) For the purposes of applying section 12BA of the Rules, the alternative reference period under this section that applies to an individual who is an eligible religious practitioner 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 during which the eligible religious practitioner’s total number of hours of doing activities covered by paragraph 12B(2)(b) of the Rules was representative of the eligible religious practitioner’s total number of those hours in a typical such 29 day period; or
(b) where paragraph (1)(b) applies, the 29-day period starting on the day the eligible religious practitioner first commenced doing those activities covered by paragraph 12B(2)(b) of the Rules.