6Employer’s entitlement to jobkeeper payment for an employee

#### 6 Employer’s entitlement to jobkeeper payment for an employee (1) An entity (the employer) is entitled to a jobkeeper payment for an individual for a fortnight if: (a) the fortnight is a jobkeeper fortnight (see subsection (5)); and (b) the employer qualifies for the jobkeeper scheme for the fortnight (see section 7); and (c) the individual is an eligible employee of the employer for the fortnight (see section 9); and (d) the employer has satisfied the wage condition in section 10 in respect of the individual for the fortnight; and (e) the employer has notified the Commissioner in the approved form at or before the time referred to in subsection (2) that the employer elects to participate in the jobkeeper scheme; and (f) the employer has given information about the entitlement for the fortnight, including details of the individual, to the Commissioner in the approved form; and (fa) for a jobkeeper fortnight beginning on or after 28 September 2020—the employer has notified the Commissioner in the approved form as to whether the higher rate or the lower rate applies to the individual (see section 9A); and (g) the employer has not notified the Commissioner in the approved form that the employer no longer wishes to participate in the jobkeeper scheme. > Note 1: Some provisions of the Act also affect whether an entity is entitled to a jobkeeper 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. (2) For the purposes of paragraph (1)(e), the time at or before which the employer must notify the Commissioner that the employer elects to participate in the jobkeeper scheme is: (a) for an entitlement arising in the first or second jobkeeper fortnight—the end of the second jobkeeper fortnight; or (b) for an entitlement arising in any other fortnight—the end of the fortnight. > Note 1: The Commissioner may defer the time for giving an approved form: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. > Note 2: See section 10A of this instrument for requirements that apply if an employer notifies the Commissioner that the employer elects to participate in the jobkeeper scheme. No other entity to be entitled for the same individual for a fortnight (3) An entity cannot be entitled under this section to a jobkeeper payment for an individual for a fortnight if another entity is entitled under this section or section 11 or 12A to a jobkeeper payment for the individual for the fortnight. Employer must notify individual (4) An employer must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(f). (4A) An employer must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 6(1)(fa) in respect of the individual. The notice must state whether the rate notified to the Commissioner under that paragraph was the higher rate or the lower rate. Meaning of jobkeeper fortnight (5) Each of the following is a jobkeeper fortnight: (a) the fortnight beginning on 30 March 2020; (b) each subsequent fortnight, ending with the fortnight ending on 28 March 2021.