10ARequirement to give employees notice of election to participate

#### 10A Requirement to give employees notice of election to participate Notice when electing to participate (1) If, for the purposes of paragraph 6(1)(e), an entity notifies the Commissioner that the entity elects to participate in the jobkeeper scheme, the entity must give notice, in writing, of the entity’s election to each individual who is a relevant employee of the entity. > Note: This section does not apply to an entity in respect of an election to participate in the jobkeeper scheme that the entity makes for the purposes of paragraph 11(1)(e) or 12A(1)(f). (2) The notice must: (a) be given within 7 days of the entity notifying the Commissioner of the entity’s election to participate, or such later time as the Commissioner allows; and (b) state that the individual must give the entity a nomination notice referred to in paragraph 9(3)(a) if the individual agrees to be nominated by the entity as an eligible employee of the entity; and (c) include information about the steps the individual can take to give the entity the nomination notice. > Note: Refusal or failure to give a notice to an individual as required by this section is an offence under section 8C of the Taxation Administration Act 1953. (3) An individual is a relevant employee of an entity if the individual is an employee of the entity on the day the entity notifies the Commissioner of the entity’s election to participate. (4) However, an individual is not a relevant employee of an entity if the entity reasonably believes that the individual does not satisfy the requirements in subsection 9(2). (5) An individual is also not a relevant employee of an entity if: (a) the entity is an ACNC‑registered charity; and (b) the entity has made an election under paragraph 8(8)(h); and (c) the individual is covered by subsection (6) at the time the election is made. (6) This subsection covers an individual at a time if it is reasonable to conclude that amounts covered by subsection 10(2) in respect of the individual for the fortnight in which the time occurs are fully funded by consideration of the kind referred to in subparagraph 8(8)(h)(i) (about consideration provided by an Australian government agency, a local governing body, the United Nations, or an agency of the United Nations). Notice for certain individuals who became employees after 1 March 2020 (7) If, for the purposes of paragraph 6(1)(e), an entity has notified the Commissioner before the commencement of this subsection that the entity elects to participate in the jobkeeper scheme, the entity must give notice, in writing, of the entity’s election to each individual who is an employee of the entity, other than: (a) an individual who has already been given a notice by the entity under subsection (1) of this section; or (b) an individual who has already given the entity a nomination notice under subsection 9(3); or (c) an individual who the entity reasonably believes does not satisfy the requirements in subsection 9(2); or (d) if the entity is an ACNC‑registered charity that has made an election under paragraph 8(8)(h)—an individual covered by subsection (6) of this section at the commencement of this subsection. (8) The notice must: (a) be given within 7 days of the commencement of this subsection; and (b) state that the individual must give the entity a nomination notice referred to in paragraph 9(3)(a) if the individual agrees to be nominated by the entity as an eligible employee of the entity; and (c) include information about the steps the individual can take to give the entity the nomination notice. > Note: Refusal or failure to give a notice to an individual as required by this section is an offence under section 8C of the Taxation Administration Act 1953.