12BAEligible religious practitioner—whether higher or lower rate applies

12BA Eligible religious practitioner—whether higher or lower rate applies

The higher rate applies to an individual who is an eligible religious practitioner for an entity if: (a) the total number of hours the individual spent doing activities covered by paragraph 12B(2)(b) in any reference period for the individual for the entity was 80 hours or more; and (b) the individual has given the entity a notice to that effect in the approved form. Otherwise, the lower rate applies to the individual.

Note 1: See the definition of reference period in section 4A.

Note 2: For the amount of the jobkeeper payment, see section 13.