7. Determination of the specified circum7. Determination of the specified circumstances

7. Determination of the specified circumstances

(1) In accordance with subsection 9A(4) of the Rules, the higher rate under section 13 of the Rules is taken to apply to the class of employees under subsection 6(1) in the following circumstances:

(a) in the reference period, the sum of the amounts covered by subsection 10(2) of the Rules totalled $1,500 or more in respect of an eligible employee (if all references to ‘fortnight’ in that subsection were instead to ‘reference period’);

(b) under a written industrial award, enterprise agreement, individual contract or other similar instrument governing the employment relationship, an eligible employee was required to work 80 hours or more (including paid leave and paid absence on public holidays) in the reference period; or

(c) although not readily ascertainable, it can be determined based on reasonable assumptions that an eligible employee’s hours in the reference period was 80 hours or more (including paid leave and paid absence on public holidays).

(2) For the purposes of paragraph (1)(a), exclude any amount paid that:

(a) exceeds the sum of the amounts covered by subsection 10(2) of the Rules which the employer was required to pay the eligible employee in the reference period in relation to the performance of work by the eligible employee (including taking leave); and

(b) is reasonably attributable to amounts paid for the purpose of satisfying the wage condition in section 10 of the Rules in respect of the eligible employee for a jobkeeper fortnight.

Note: This is similar to the amount of salary and wages prescribed under section 12A of the

Superannuation Guarantee (Administration) Regulations 2018.