28When an entity qualifies for the jobmaker scheme

#### 28 When an entity qualifies for the jobmaker scheme (1) For the purposes of paragraph 27(1)(b), an entity qualifies for the jobmaker scheme for a period if: (a) throughout so much of the period as occurs on or after the day the entity notifies the Commissioner that the entity elects to participate in the jobmaker scheme (as referred to in paragraph 27(1)(g)), the entity: (i) carries on a business in Australia; or (ii) is a non‑profit body that pursues its objectives principally in Australia; or (iii) is a deductible gift recipient that is, or operates, a public fund covered by item 9.1.1 or 9.1.2 of the table in subsection 30‑80(1) of the Income Tax Assessment Act 1997 (international affairs deductible gift recipients); and (b) throughout so much of the period as occurs on or after the day mentioned in paragraph (a), the entity: (i) has an ABN; and (ii) is registered in accordance with section 16‑141, 16‑142 or 16‑147 in Schedule 1 to the Taxation Administration Act 1953; and (c) at the time the entity gives information to the Commissioner about the entitlement for the period (as referred to in paragraph 27(1)(h)), no income tax return or GST return that the entity was required to lodge under a taxation law in the 2 years ending at the end of the period remains outstanding. Exceptions (2) However, an entity does not qualify for the jobmaker scheme for a period if: (a) an amount of levy under the Major Bank Levy Act 2017 was imposed for any quarter ending on or before 30 September 2020 on: (i) the entity; or (ii) if the entity is a member of a consolidated group—another member of the group; or (b) at any time in the period, the entity is: (i) an Australian government agency; or (ii) a local governing body; or (iii) wholly owned by an entity covered by subparagraph (i) or (ii); or (iv) a sovereign entity; or (c) if the entity is a company—at any time in the period, a liquidator or provisional liquidator has been appointed in relation to the company; or (d) if the entity is an individual—at any time in the period, a trustee in bankruptcy has been appointed to the individual’s property.