105Transitional—requirement to give employees notice of election to participate

#### 105 Transitional—requirement to give employees notice of election to participate (1) If an entity notifies the Commissioner that the entity elects to participate in the jobkeeper scheme before the commencement time, paragraph 10A(2)(a) applies to the entity as if a reference in that paragraph to “within 7 days of the entity notifying the Commissioner of the entity’s election to participate” were instead a reference to “no later than 7 days after the commencement of this section”. (2) An entity is not required to give a notice to an individual under section 10A if the entity reasonably believes that, on 1 March 2020: (a) the individual was aged 16 or 17 years; and (b) the individual was: (i) undertaking full‑time study (within the meaning of the Social Security Act 1991); and (ii) not independent within the meaning of section 1067A of that Act.