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Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
4AAMeaning of close associate
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#### 4AA Meaning of close associate
An individual is a close associate of an entity if the individual is:
(a) in the case of an entity that is another individual—a relative of the other individual; or
(b) in the case of an entity that is a partnership—a partner in the partnership, or a relative of a partner in the partnership; or
(c) in the case of an entity that is a trustee or a beneficiary of a trust (other than a widely held unit trust)—a trustee or a beneficiary of the trust, or a relative of a trustee or a beneficiary of the trust; or
(d) in the case of an entity that is company (other than a widely‑held company)—a shareholder in or a director of the company, or a relative of a shareholder in or a director of the company.
> Note: See subsection 30(7) for when an individual who is a close associate is excluded from being an eligible additional employee for the purposes of the jobmaker scheme.