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.