10BRequirement for certain 1 March 2020 employees to notify employer of status

#### 10B Requirement for certain 1 March 2020 employees to notify employer of status (1) An individual must give an entity a notice under subsection (2) if: (a) the individual is a 1 March 2020 employee of the entity; and (b) before 1 July 2020, the individual stopped being employed by the entity; and (c) after 1 July 2020, the individual again becomes employed by the entity. > Note: In certain circumstances, a 1 March 2020 employee might be excluded from being an eligible employee of the entity: see subsection 9(3B). (2) The notice must: (a) be in the approved form; and (b) state whether or not the individual has given a nomination notice to another entity under subsection 9(3); and (c) be given within 7 days of again becoming employed by the entity. > Note: Refusal or failure to give a notice as required by this section is an offence under section 8C of the Taxation Administration Act 1953.