27Employer’s entitlement to jobmaker hiring credit payment

#### 27 Employer’s entitlement to jobmaker hiring credit payment (1) An entity (the employer) is entitled to a jobmaker hiring credit payment for a period if: (a) the period is a jobmaker period (see subsection (2)); and (b) the employer qualifies for the jobmaker scheme for the period (see section 28); and (c) the employer is not disqualified for the jobmaker scheme for the period (see section 29); and (d) the employer has one or more eligible additional employees for the period (see section 30); and (e) the employer has a headcount increase for the period (see section 31); and (f) the employer has a payroll increase for the period (see section 32); and (g) the employer has notified the Commissioner in the approved form at or before the end of the period that the employer elects to participate in the jobmaker scheme; and (h) the employer has given information about the entitlement for the period to the Commissioner in accordance with the reporting requirements determined by the Commissioner under subsection (3); and (i) the employer is not entitled to a jobkeeper payment for an individual for a fortnight that begins in the period. > Note 1: Some provisions of the Act also affect whether an entity is entitled to a jobmaker hiring credit 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. > Note 3: The Commissioner may defer the time for giving the approved form: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. Meaning of jobmaker period (2) Each of the following is a jobmaker period: (a) the period of 3 months beginning on 7 October 2020; (b) each subsequent 3‑month period, ending with the 3‑month period ending on 6 October 2022. Commissioner determination (3) The Commissioner may, by legislative instrument, determine reporting requirements for the purposes of paragraph (1)(h). (4) Without limiting subsection (3), the reporting requirements that the Commissioner may determine include the following: (a) the kinds of information that must be given to the Commissioner; (b) the period within which the information must be given; (c) the method by which the information must be given.