11Entity’s entitlement to jobkeeper payment for a business participant

#### 11 Entity’s entitlement to jobkeeper payment for a business participant (1) An entity is entitled to a jobkeeper payment for an individual for a fortnight if: (a) the fortnight is a jobkeeper fortnight (see subsection 6(5)); and (b) the entity is not a non‑profit body; and (ba) the entity is not the approved provider of an approved child care service; and (c) the entity qualifies for the jobkeeper scheme for the fortnight (see section 7); and (d) the individual is the eligible business participant for the entity for the fortnight (see section 12); and (e) the entity has notified the Commissioner in the approved form at or before the time referred to in subsection (2) that the entity elects to participate in the jobkeeper scheme; and (f) the entity has given information about the entitlement for the fortnight, including details of the individual, to the Commissioner in the approved form; and (fa) for a jobkeeper fortnight beginning on or after 28 September 2020—the entity has notified the Commissioner in the approved form as to whether the higher rate or the lower rate applies to the individual (see section 12AA); and (g) the entity has not notified the Commissioner in the approved form that the entity no longer wishes to participate in the jobkeeper scheme. > Note 1: Some provisions of the Act also affect whether an entity is entitled to a jobkeeper payment: see section 14 of the Act (about record keeping) and section 19 of the Act (about contrived schemes). > Note 2: The approved form may require further information: see paragraph 388‑50(1)(c) in Schedule 1 to the Taxation Administration Act 1953. (2) For the purposes of paragraph (1)(e), the time at or before which the entity must notify the Commissioner that the entity elects to participate in the jobkeeper scheme is: (a) for an entitlement arising in the first or second jobkeeper fortnight—the end of the second jobkeeper fortnight; or (b) for an entitlement arising in another fortnight—the end of the fortnight. > Note: The Commissioner may defer the time for giving an approved form: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. Only one eligible business participant per entity (3) An entity cannot be entitled under this section to a jobkeeper payment for more than one individual (whether for the same fortnight or a different fortnight). No other entity to be entitled for the same individual for a fortnight (4) An entity cannot be entitled under this section to a jobkeeper payment for an individual for a fortnight if another entity is entitled under this section or section 6 or 12A to a jobkeeper payment for the individual for the fortnight. Entity must notify individual (5) Unless the entity is a sole trader, the entity must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(f). > Note: In the case of a sole trader, the entity and the individual are the same: see item 1 of the table in subsection 12(2). (5A) Unless the entity is a sole trader, the entity must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 11(1)(fa) in respect of the individual. The notice must state whether the rate notified to the Commissioner under that paragraph was the higher rate or the lower rate. Integrity rule (6) An entity is not entitled to a jobkeeper payment under this section unless the entity had an ABN on 12 March 2020 (or a later time allowed by the Commissioner), and the requirement in subsection (7) or (8) is satisfied. (7) For the purposes of subsection (6), the requirement in this subsection is satisfied if: (a) an amount was included in the entity’s assessable income for the 2018‑19 income year in relation to it carrying on a business; and (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the amount should be so included. (8) For the purposes of subsection (6), the requirement in this subsection is satisfied if: (a) the entity made a taxable supply in a tax period that applied to it that: (i) started on or after 1 July 2018; and (ii) ended before 12 March 2020; and (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the entity had made the taxable supply. (9) For the purposes of subsection (8), in determining whether the entity made a supply (within the meaning of the GST Act) that is a taxable supply: (a) assume that the entity is registered (within the meaning of that Act); and (b) assume that the supply is neither GST‑free (within the meaning of that Act) nor input taxed (within the meaning of that Act); and (c) for an entity carrying on business solely in the external Territories—assume that the external Territories are part of the indirect tax zone (within the meaning of that Act).