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Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
Division 3AEntitlement based on paid religious practitioners
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## Part 1—Preliminary
#### 1 Name
This instrument is the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.
#### 3 Authority
This instrument is made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020.
#### 4 Definitions
(1) In this instrument:
> 1 March 2020 employee: an individual is a 1 March 2020 employee of an entity if the individual satisfied the requirements in subsections 9(2) and (3) in relation to the entity, as those subsections were in force immediately before the commencement of the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 7) 2020.
> ACNC‑registered charity has the meaning given by the GST Act.
> Act means the Coronavirus Economic Response Package (Payments and Benefits) Act 2020.
> actual decline in turnover test means the test set out in section 8B.
> approved child care service has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999.
> approved provider has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999.
> Australian workers’ compensation law means a law of the Commonwealth, a State or a Territory relating to workers’ compensation.
> baseline headcount has the meaning given by subsection 31(2).
> baseline payroll amount has the meaning given by subsection 32(2).
> close associate has the meaning given by section 4AA.
> current GST turnover has a meaning affected by subsection 8(8).
> dad and partner pay has the same meaning as in the Paid Parental Leave Act 2010.
> decline in turnover test means the test set out in sections 8 and 8A.
> eligible additional employee has the meaning given by section 30.
> eligible business participant has the meaning given by section 12.
> eligible employee has the meaning given by section 9.
> eligible religious practitioner has the meaning given by section 12B.
> financial institution has the same meaning as in the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020.
> fortnight means a 14‑day period beginning on a Monday.
> headcount increase has the meaning given by paragraph 31(1)(a).
> headcount increase number has the meaning given by paragraph 31(1)(b).
> higher rate days has the meaning given by subsection 34(3).
> holder, in relation to a visa, has the same meaning as in the Migration Act 1958.
> jobkeeper fortnight has the meaning given by subsection 6(5).
> jobkeeper payment means a jobkeeper payment payable to an entity under section 14.
> jobkeeper scheme means the scheme relating to the jobkeeper payment set out in Part 2.
> jobmaker hiring credit payment means a jobmaker hiring credit payment payable to an entity under section 35.
> Note: See section 33 for the amount of the jobmaker hiring credit payment.
> jobmaker period has the meaning given by subsection 27(2).
> jobmaker scheme means the scheme relating to the jobmaker hiring credit payment set out in Part 3.
> listed Australian shares means shares in a listed public company, if the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made under the Income Tax Assessment Act 1997 for the purposes of the definition of approved stock exchange in that Act.
> long term casual employee has the meaning given by subsection 9(5).
> lower rate days has the meaning given by subsection 34(4).
> maximum payable days has the meaning given by subsection 34(6).
> non‑profit body has the same meaning as in section 23‑15 of the GST Act.
> Note: The term non‑profit body is not defined in the GST Act. However, this definition ensures that the meaning of the term in this instrument does not diverge from the meaning of the term in section 23‑15 of that Act.
> objection decision has the same meaning as in section 14ZY of the Taxation Administration Act 1953.
> parental leave pay has the same meaning as in the Paid Parental Leave Act 2010.
> pay cycle for an employee for an entity means a regular period for which the entity would usually pay the employee in relation to the performance of work by the employee.
> payroll amount has the meaning given by paragraph 32(1)(b).
> payroll increase has the meaning given by paragraph 32(1)(a).
> PPL period has the same meaning as in the Paid Parental Leave Act 2010.
> projected GST turnover has the meaning given by the GST Act (as affected by subsection 8(8) of this instrument).
> reference period has the meaning given by section 4A.
> registered religious institution means an institution that is:
(a) a registered charity; and
(b) registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25‑5(5) of that Act.
> relevant comparison period has the meaning given by subsection 8(7).
> relevant employee has the meaning given by section 10A.
> religious practitioner means:
(a) a minister of religion; or
(b) a full‑time member of a religious order.
> school has the meaning given by the GST Act.
> specified percentage, for an entity, has the meaning given by subsection 8(2).
> Table A provider has the same meaning as in the Higher Education Support Act 2003.
> Table B provider has the same meaning as in the Higher Education Support Act 2003.
> taxation objection has the same meaning as in section 14ZL of the Taxation Administration Act 1953.
> turnover test period has the meaning given by subsection 8(7).
> widely held unit trust has the meaning given by section 272‑105 in Schedule 2F to the Income Tax Assessment Act 1936.
(2) Subject to subsection (1), an expression used in this instrument that is defined in the Income Tax Assessment Act 1997 has the same meaning in this instrument as it has in that Act.
#### 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.
#### 4A Meaning of reference period
(1) Each of the following is a reference period for an individual for an entity:
(a) a period set out in an applicable item of the following table;
(b) an alternative reference period determined by the Commissioner under subsection (2) that applies to the individual.
> Note: The reference period is used to determine whether the higher rate or lower rate of jobkeeper payment is payable for an individual: see sections 9A, 12AA and 12BA.
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<table cellspacing="0" cellpadding="0" style="margin-left:56.95pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:341.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Reference periods</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:115.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>If the individual is:</span></p></td><td style="width:179.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>The reference period is:</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:115.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an eligible employee of the entity</span></p></td><td style="width:179.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) the 28</span><span>‑</span><span>day period ending at the end of the most recent pay cycle for the employee for the entity that ended before 1</span><span> </span><span>March 2020; or</span></p><p class="Tablea"><span>(b) the 28</span><span>‑</span><span>day period ending at the end of the most recent pay cycle for the employee for the entity that ended before 1</span><span> </span><span>July 2020</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:115.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the eligible business participant for the entity</span></p></td><td style="width:179.15pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the month of February 2020</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:115.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an eligible religious practitioner for the entity</span></p></td><td style="width:179.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the month of February 2020</span></p></td></tr></tbody></table>
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Alternative reference period determined by Commissioner
(2) The Commissioner may, by legislative instrument, determine that an alternative reference period applies to a specified class of individuals if the Commissioner considers that a period set out in the table in subsection (1) may not be a suitable reference period for the purpose of applying subsection 9A(1), 12AA(1) or section 12BA to individuals in the specified class.
(3) A period determined under subsection (2) must be of the same duration as the period that the Commissioner considers may not be suitable.
## Part 2—Jobkeeper payment
### Division 1—Simplified outline
#### 5 Simplified outline
The jobkeeper payment is intended to assist businesses affected by the Coronavirus to cover the costs of wages of their employees.
The jobkeeper scheme starts on 30 March 2020 and ends on 28 March 2021.
A business that has suffered a substantial decline in turnover can be entitled to a jobkeeper payment each fortnight for each eligible employee. It is a condition of entitlement that the business has paid salary and wages of at least the amount of the jobkeeper payment to the employee in the fortnight.
A business that has suffered a substantial decline in turnover can also be entitled to a jobkeeper payment each fortnight for one business participant who is actively engaged in operating the business.
A registered religious institution that has suffered a substantial decline in turnover can also be entitled to a jobkeeper payment each fortnight for each eligible religious practitioner who is active as a member of the institution.
The jobkeeper scheme is administered by the Commissioner of Taxation.
The Commissioner pays the jobkeeper payment to entities shortly after the end of each calendar month, for fortnights ending in that month.
Some of the administrative arrangements for the scheme are set out in the Act.
### Division 2—Entitlement based on paid employees
#### 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.
#### 7 When an entity qualifies for the jobkeeper scheme
(1) For the purposes of paragraphs 6(1)(b), 11(1)(c) and 12A(1)(c), an entity qualifies for the jobkeeper scheme for a jobkeeper fortnight if:
(a) on 1 March 2020, the entity:
(i) carried on a business in Australia; or
(ii) was a non‑profit body that pursued its objectives principally in Australia; or
(iii) was a deductible gift recipient that was, or operated, 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) the entity has satisfied the decline in turnover test at or before the end of the fortnight (see sections 8 and 8A); and
(c) for a fortnight beginning on or after 28 September 2020—the entity also satisfies the actual decline in turnover test (see section 8B) for the fortnight.
> Note: Qualifying entities must report monthly turnover information to the Commissioner for the duration of the scheme: see section 16.
Exceptions
(2) However, an entity does not qualify for the jobkeeper scheme for a jobkeeper fortnight if:
(a) an amount of levy under the Major Bank Levy Act 2017 was imposed for any quarter ending before 1 March 2020 on:
(i) the entity; or
(ii) if the entity is a member of a consolidated group—another member of the group; or
(b) the entity is an Australian government agency; or
(c) the entity is a local governing body; or
(d) the entity is wholly owned by an entity covered by paragraph (b) or (c); or
(e) the entity is a sovereign entity, or would be a sovereign entity if subparagraphs 880‑15(c)(ii) and (iii) of the Income Tax Assessment Act 1997 were disregarded; or
(f) if the entity is a company—a liquidator or provisional liquidator has been appointed in relation to the company; or
(g) if the entity is an individual—a trustee in bankruptcy has been appointed to the individual’s property.
#### 8 Decline in turnover test
Basic test
(1) An entity satisfies the decline in turnover test at a time (the test time) if:
(a) the entity’s projected GST turnover for a turnover test period in which the test time occurs falls short of the entity’s current GST turnover for a relevant comparison period (the comparison turnover); and
(b) the shortfall, expressed as a percentage of the comparison turnover, equals or exceeds the specified percentage for the entity (see subsection (2)).
> Note 1: See subsection (7) for the meanings of turnover test period and relevant comparison period.
> Note 2: Current GST turnover and projected GST turnover are modified for the purposes of this section and section 8A: see subsection (8).
> Note 3: For provisions about contrived schemes, see section 19 of the Act.
> Note: Example: Patrick Enterprises assesses its eligibility for jobkeeper payments on 6 April 2020 based on a projected GST turnover for April 2020 of $6 million. It considers that the comparable period is the month of April 2019 for which it had a current GST turnover of $10 million. The April 2020 turnover falls short of the April 2019 turnover by $4 million, which is 40% of the April 2019 turnover. This exceeds the specified percentage, so the decline in turnover test is satisfied.
(2) The specified percentage for an entity is:
(a) if the lower threshold applies to the entity (see subsection (3))—15%; or
(b) if the higher threshold applies to the entity (see subsection (4))—50%; or
(c) otherwise—30%.
(3) For the purposes of paragraph (2)(a), the lower threshold applies to an entity if the entity is an ACNC‑registered charity other than:
(a) an entity that is a Table A provider or a Table B provider; or
(b) a school.
> Note: Paragraph (b) affects only non‑government schools, as government schools do not qualify for the jobkeeper scheme because of paragraphs 7(2)(b) to (d).
(4) For the purposes of paragraph (2)(b), the higher threshold applies to an entity if:
(a) the lower threshold does not apply to the entity (see subsection (3)); and
(b) either:
(i) the entity’s aggregated turnover for the income year in which the test time referred to in subsection (1) occurs is likely to exceed $1 billion; or
(ii) the entity’s aggregated turnover for the previous income year exceeds $1 billion.
Alternative test determined by Commissioner
(5) An entity also satisfies the decline in turnover test if:
(a) an alternative decline in turnover test determined by the Commissioner under subsection (6) applies to the entity; and
(b) the entity satisfies the alternative test.
(6) The Commissioner may, by legislative instrument, determine that an alternative decline in turnover test applies to a class of entities, if the Commissioner is satisfied that there is not an appropriate relevant comparison period for the purpose of an entity in the class of entities satisfying the decline in turnover test under subsection (1).
Meaning of turnover test period and relevant comparison period
(7) For the purposes of this section and sections 8A and 8B:
(a) unless paragraph (aa) applies—the turnover test period must be:
(i) a calendar month that ends after 30 March 2020 and before 1 January 2021; or
(ii) a quarter that ends on 30 June 2020, 30 September 2020 or 31 December 2020; and
(aa) if the entity is a Table A provider—the turnover test period must be a period of 6 months starting on 1 January 2020; and
(b) the relevant comparison period must be the period in 2019 that corresponds to the turnover test period.
> Note: When applying this subsection for the purposes of the actual decline in turnover test there is a different turnover test period: see paragraph 8B(1)(a).
Modifications relating to GST turnover
(8) In calculating an entity’s current GST turnover, and projected GST turnover, for a period for the purposes of this section and sections 8A, 8B and 16 the following apply:
(a) sections 188‑15 and 188‑20 of the GST Act apply as if a reference to a month were a reference to the period;
(b) subsections 188‑15(2) and 188‑20(2) of that Act (about members of GST groups) are to be disregarded;
(c) for calculating current GST turnover:
(i) subsection 188‑15(1) of that Act is to be applied at the end of the period; and
(ii) subsection 188‑15(1) of that Act has effect as if the reference in that subsection to “, or are likely to make, during the 12 months ending at the end of that month,” were instead a reference to “during that period”;
(d) for calculating projected GST turnover—subsection 188‑20(1) of that Act has effect as if the reference in that subsection to “during that month and the next 11 months” were instead a reference to “during that period”;
(e) each external Territory is treated as forming part of the indirect tax zone (within the meaning of that Act);
(ea) for an entity that is a Table A provider or a Table B provider—subsection 9‑17(3) of the GST Act is to be disregarded in its application to a payment covered by an appropriation under the Higher Education Support Act 2003 or the Australian Research Council Act 2001;
(f) for an entity that is a deductible gift recipient—each gift described in an applicable item of the table in section 30‑15 of the Income Tax Assessment Act 1997 and received, or likely to be received, by the entity in the period (other than from an associate) results in the following treatment:
(i) the entity is treated as making, or as likely to make (as the case requires), a supply in the period for consideration;
(ii) the value (within the meaning of the GST Act) of the supply is treated as being equal to the amount of the gift (if the gift is money) or the market value of the gift (if the gift is not money);
(g) for an entity that is an ACNC‑registered charity (other than a deductible gift recipient)—each gift received, or likely to be received, by the entity in the period (other than from an associate) also results in the treatment set out in paragraph (f) if the gift is:
(i) a gift of money; or
(ii) a gift of property with a market value of more than $5,000; or
(iii) a gift of listed Australian shares;
(h) for an entity that is an ACNC‑registered charity (other than a Table A provider, a Table B provider, or a school)—a supply made by the entity is to be disregarded, if:
(i) the consideration for the supply is provided by an Australian government agency, a local governing body, the United Nations, or an agency of the United Nations; and
(ii) the ACNC‑registered charity elects, in accordance with subsection (9), for this paragraph to apply.
(9) The election referred to in subparagraph (8)(h)(ii) must be:
(a) in the approved form; and
(b) given to the Commissioner within 7 days of notifying the Commissioner of the entity’s election to participate in the jobkeeper scheme (see paragraph 6(1)(e) and 12A(1)(f)), or such later time as the Commissioner allows.
The election cannot be revoked.
#### 8A Decline in turnover test—modified test for certain group structures
(1) This section applies, in addition to section 8, to an entity (an employer entity) if:
(a) the employer entity is a member of a consolidated group, consolidatable group, or a GST group; and
(b) the employer entity’s principal activity is supplying other members of the group with services (employee labour services) consisting of the performance of work by individuals the employer entity employs; and
(c) the Commissioner has not made a determination under subsection (5) in relation to the employer entity.
Modified test
(2) The employer entity satisfies the decline in turnover test at a time (the test time) if:
(a) in a turnover test period in which the test time occurs, the employer entity:
(i) supplies employee labour services to one or more members of the group (each of which is a test member) that have as their principal activity the making of supplies to entities other than members of the group; and
(ii) does not supply employee labour services to entities that are not members of the group (disregarding supplies that are merely incidental to the principal activity of the employer entity); and
(b) the employer entity would satisfy the decline in turnover test in subsection 8(1) at the test time if the modifications in subsection (3) of this section were made.
> Note 1: An entity that satisfies the decline in turnover test under this subsection may be entitled to a jobkeeper payment under this Division or Division 3.
> Note 2: See subsection 8(7) for the meaning of turnover test period.
(3) For the purposes of paragraph (2)(b), the modifications are that, in applying subsection 8(1):
(a) instead of the employer entity’s projected GST turnover for the turnover test period, the sum of the projected GST turnovers for that period of each test member is to be used; and
(b) instead of the employer entity’s current GST turnover for a relevant comparison period, the sum of the current GST turnovers for that period of each test member is to be used.
> Note 1: See subsection 8(7) for the meaning of relevant comparison period.
> Note 2: Current GST turnover and projected GST turnover are modified for the purposes of this section: see subsection 8(8).
(4) However, if:
(a) an alternative decline in turnover test determined by the Commissioner under subsection 8(6) applies to a test member; and
(b) the alternative test involves applying subsection 8(1) to the test member for the turnover test period, but using a different amount instead of the test member’s current GST turnover for a relevant comparison period;
then in applying paragraph (3)(b) of this section, that different amount is to be used instead of the test member’s current GST turnover for the period.
Determination that section does not apply
(5) The Commissioner may determine in writing that this section does not apply to an entity if the Commissioner is satisfied, having regard to the purpose of the jobkeeper scheme and any other matter the Commissioner considers to be relevant, of either or both of the following:
(a) that the test in this section is unsuitable, in the circumstances of the group, for measuring the extent to which employees within the group are performing work in operations that have suffered a relevant decline in turnover;
(b) that the application of this section to the entity might, in the circumstances of the group (including the group’s history of compliance with its obligations under taxation laws), risk the integrity of the Commissioner’s administration of the jobkeeper scheme.
Membership of more than one group
(6) To avoid doubt, if an entity is a member of one or more of the following:
(a) a consolidated group;
(b) a consolidatable group;
(c) a GST group;
it satisfies the decline in turnover test in subsection (2) if it satisfies that test in relation to its membership of any of those groups.
#### 8B Actual decline in turnover test
(1) An entity satisfies the actual decline in turnover test for a jobkeeper fortnight if the entity would satisfy the decline in turnover test (see sections 8 and 8A) at a time in the quarter applicable to the fortnight under subsection (2) if:
(a) the turnover test period were the quarter, instead of the period determined under paragraph 8(7)(a) or (aa); and
(b) instead of projected GST turnover, current GST turnover were used (including in subsection 8A(3), and in applying an alternative decline in turnover test determined by the Commissioner under subsection 8(6)).
Quarter in which actual decline in turnover test must be satisfied
(2) For the purposes of subsection (1), the quarter applicable to a jobkeeper fortnight beginning on or after 28 September 2020 is as set out in the following table.
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<table cellspacing="0" cellpadding="0" style="margin-left:56.95pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Quarter for which actual decline in turnover test must be satisfied</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:117.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>If the fortnight begins:</span></p></td><td style="width:179.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>the quarter is the quarter ending on:</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:117.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>before 4</span><span> </span><span>January 2021</span></p></td><td style="width:179.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>30</span><span> </span><span>September 2020</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:117.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>on or after 4</span><span> </span><span>January 2021</span></p></td><td style="width:179.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>31</span><span> </span><span>December 2020</span></p></td></tr></tbody></table>
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Commissioner determination
(3) In calculating an entity’s current GST turnover for a quarter for the purposes of the actual decline in turnover test, if:
(a) the Commissioner has made a determination under subsection (4) requiring a class of supplies to be treated as if they had been made at a time or times different from the time at which the supplies were actually made; and
(b) the determination applies to a supply made by the entity;
then the supply is to be treated as if it had been made at the time or times applicable under the determination.
(4) The Commissioner may, by legislative instrument, determine that the supplies in a class of supplies are to be treated as if they had been made at a time or times different from the time at which the supplies were actually made.
(5) In considering whether to make a determination under subsection (4), the Commissioner must consider:
(a) the tax period to which GST payable by the entity on supplies in the class is attributable for the purposes of the GST Act; and
(b) any other matter the Commissioner considers relevant.
(6) A determination under subsection (4) may not be made in relation to a supply that is not a supply for the purposes of the GST Act.
#### 9 Meaning of eligible employee
(1) An individual is an eligible employee of an entity for a fortnight if:
(a) the individual is employed by the entity at any time in the fortnight; and
(b) the individual satisfies the requirements in subsections (2) and (3); and
(c) the individual is not excluded from being an eligible employee of the entity for the fortnight under subsection (4).
(1A) Treat an individual as satisfying paragraph (1)(b) in relation to an entity if the individual is a 1 March 2020 employee of the entity.
> Note: This subsection deals with the status of individuals who had already satisfied the requirements in subsections (2) and (3) in relation to 1 March 2020.
1 July 2020 requirements
(2) The requirements are that, on 1 July 2020:
(a) the individual was aged 16 years or over; and
(aa) if the individual was aged 16 or 17 years—the individual was:
(i) independent within the meaning of section 1067A of the Social Security Act 1991; or
(ii) not undertaking full‑time study (within the meaning of the Social Security Act 1991); and
(b) the individual was:
(i) an employee (other than a casual employee) of the entity; or
(ii) a long term casual employee of the entity; and
(c) the individual:
(i) was an Australian resident (within the meaning of section 7 of the Social Security Act 1991); or
(ii) was a resident of Australia for the purposes of the Income Tax Assessment Act 1936 and was the holder of a special category visa referred to in the regulations under the Migration Act 1958 as a Subclass 444 (Special Category) visa.
> Note: See subsection (5) for the meaning of long term casual employee.
Nomination requirements
(3) The requirements are that:
(a) the individual has given to the entity a notice (the nomination notice) in the approved form stating that:
(i) the individual satisfies the requirements in subsection (2) and in paragraphs (b) and (c) of this subsection in relation to the entity; and
(ii) the individual agrees to be nominated by the entity as an eligible employee of the entity for the purposes of the jobkeeper scheme; and
(aa) if the individual was aged 16 or 17 years on 1 July 2020—the nomination notice includes:
(i) a statement that the individual was independent within the meaning of section 1067A of the Social Security Act 1991 on 1 July 2020; or
(ii) a statement that the individual was not undertaking full‑time study (within the meaning of the Social Security Act 1991) on 1 July 2020; and
(b) at the time the individual gives the entity the nomination notice:
(i) the individual is not excluded under subsection (4) from being an eligible employee of the entity for the fortnight in which the time occurs; and
(ii) if the individual is a long term casual employee of the entity—the individual is not also an employee (other than a casual employee) of another entity; and
(c) either:
(i) at the time the individual gives the entity the nomination notice, the individual has not given any other entity, or the Commissioner, a nomination notice under this subsection or subsection 12(4) or 12B(4); or
(ii) the individual is permitted by subsection (3A) to give the nomination notice to the entity.
> Note: If an overpayment results from an individual nominating with more than one entity, the individual may be jointly and severally liable to pay the overpayment and any general interest charge on the overpayment: see section 11 of the Act.
When an individual can re‑nominate with a new employer
(3A) An individual who does not satisfy the requirement in subparagraph 9(3)(c)(i) is permitted by this subsection to give a nomination notice to an entity (the new entity) if:
(a) the individual is a 1 March 2020 employee of, or the eligible business participant for, another entity (the old entity); but
(b) the individual was not employed by the old entity or was not actively engaged in the business carried on by the old entity (as the case requires) at any time from the start of 1 July 2020 to the time of giving the notice to the new entity.
(3B) If the individual gives the nomination notice to the new entity, the individual is excluded from being an eligible employee of, or the eligible business participant for, the old entity for any fortnight ending after giving the notice to the new entity.
Exclusions
(4) An individual is excluded from being an eligible employee of an entity for a fortnight if:
(a) parental leave pay is payable to the individual and the individual’s PPL period overlaps with, or includes, the fortnight; or
(b) at any time during the fortnight, the individual is paid dad and partner pay; or
(c) all of the following apply:
(i) the individual is totally incapacitated for work throughout the fortnight;
(ii) an amount is payable to the individual under, or in accordance with, an Australian workers’ compensation law in respect of the individual’s total incapacity for work;
(iii) the amount is payable in respect of a period that overlaps with, or includes, the fortnight; or
(d) for an entity that is an approved provider of one or more approved child care services—at any time in the fortnight, the ordinary duties of the individual’s employment relate principally to the operation of one or more of those services (whether or not the individual performed duties of that kind in the fortnight); or
(e) the individual is excluded from being an eligible employee of the entity for the fortnight under subsection (3B) (about individuals who re‑nominate with a new employer).
Meaning of long term casual employee
(5) An individual is a long term casual employee of an entity at a time if:
(a) at that time, the individual was a casual employee of the entity; and
(b) the individual had been employed by the entity on a regular and systematic basis during the period of 12 months that ended at that time.
Businesses that change hands etc.
(6) For the purposes of this section, treat an entity (the later entity) that employs an individual at a time (the later time) as having also employed the individual at an earlier time if:
(a) the individual was employed at the earlier time by another entity in the same wholly‑owned group as the later entity; or
(b) both of the following apply:
(i) at the later time, the individual is employed in a business carried on by the later entity or in a non‑profit body the purposes of which are carried on by the later entity;
(ii) at the earlier time, the individual was employed in the same business or non‑profit body, but that business was, or the purposes of that non‑profit body were, carried on by a different entity.
> Note 1: Paragraph (b) means that an individual can be an eligible employee of an entity even if the business or non‑profit body in which the individual is employed changes hands.
> Note 2: Paragraph (b) also means that, in working out if an individual is a long term casual employee of an entity at a time, employment in a business or non‑profit body during the period of 12 months that ended at that time can be counted even if the business or non‑profit body changed hands during that period.
#### 9A Eligible employee—whether higher or lower rate applies
(1) The higher rate applies to an individual who is an eligible employee of an entity if:
(a) the employee’s total hours of work, paid leave and paid absence on public holidays in the individual’s employment with that entity in any reference period for the individual for the entity was 80 hours or more; or
(b) the higher rate is taken by subsection (3) to apply to the employee.
Otherwise, the lower rate applies to the employee.
> Note 1: See the definition of reference period in section 4A.
> Note 2: For the amount of the jobkeeper payment, see section 13.
(2) If the pay cycle for the employee for the entity is longer than 28 days, a pro‑rata proportion of the total hours of work, paid leave and paid absence on public holidays of the employee in the pay cycle is to be used in applying paragraph (1)(a).
Commissioner determination
(3) For the purposes of paragraph (1)(b), the higher rate is taken to apply to an eligible employee of an entity if:
(a) the Commissioner has determined specified circumstances under subsection (4); and
(b) the circumstances apply to the employee.
(4) If the Commissioner is satisfied that hours of the kind referred to in paragraph (1)(a) in a period for a class of individuals are not readily ascertainable, the Commissioner may, by legislative instrument, determine specified circumstances in which the higher rate is taken to apply to individuals in the class.
#### 10 Wage condition
(1) For the purposes of paragraph 6(1)(d), an employer satisfies the wage condition in respect of an individual for a fortnight if the sum of the amounts covered by subsection (2) equals or exceeds the amount that, assuming the employer were entitled to the jobkeeper payment for the individual for the fortnight, would be the amount of that payment (see sections 9A and 13).
(2) The amounts covered by this subsection are:
(a) amounts paid by the employer to the individual in the fortnight by way of salary, wages, commission, bonus or allowances; and
(b) amounts withheld by the employer from payments made to the individual in the fortnight under section 12‑35 in Schedule 1 to the Taxation Administration Act 1953; and
(c) contributions made by the employer in the fortnight to a superannuation fund or an RSA for the benefit of the individual, if the contributions are made under a salary sacrifice arrangement (within the meaning of the Superannuation Guarantee (Administration) Act 1992); and
(d) other amounts that, in the fortnight, are applied or dealt with in any way if the individual agreed:
(i) for the amount to be so applied or dealt with; and
(ii) in return, for amounts covered by paragraph (a) for the individual for the fortnight to be reduced (including to nil).
(3) If there is a regular period for which the employer would usually pay employees in relation to the performance of work by the employees, and that period is longer than a fortnight, then in applying this section those payments are to be allocated to a fortnight or fortnights in a reasonable manner.
(4) For the purposes of this section, the Commissioner may treat a particular event that happened in a fortnight as having happened in a different fortnight or fortnights, if, or to the extent that, it is reasonable to do so in the Commissioner’s opinion.
#### 10A Requirement to give employees notice of election to participate
Notice when electing to participate
(1) If, for the purposes of paragraph 6(1)(e), an entity notifies the Commissioner that the entity elects to participate in the jobkeeper scheme, the entity must give notice, in writing, of the entity’s election to each individual who is a relevant employee of the entity.
> Note: This section does not apply to an entity in respect of an election to participate in the jobkeeper scheme that the entity makes for the purposes of paragraph 11(1)(e) or 12A(1)(f).
(2) The notice must:
(a) be given within 7 days of the entity notifying the Commissioner of the entity’s election to participate, or such later time as the Commissioner allows; and
(b) state that the individual must give the entity a nomination notice referred to in paragraph 9(3)(a) if the individual agrees to be nominated by the entity as an eligible employee of the entity; and
(c) include information about the steps the individual can take to give the entity the nomination notice.
> Note: Refusal or failure to give a notice to an individual as required by this section is an offence under section 8C of the Taxation Administration Act 1953.
(3) An individual is a relevant employee of an entity if the individual is an employee of the entity on the day the entity notifies the Commissioner of the entity’s election to participate.
(4) However, an individual is not a relevant employee of an entity if the entity reasonably believes that the individual does not satisfy the requirements in subsection 9(2).
(5) An individual is also not a relevant employee of an entity if:
(a) the entity is an ACNC‑registered charity; and
(b) the entity has made an election under paragraph 8(8)(h); and
(c) the individual is covered by subsection (6) at the time the election is made.
(6) This subsection covers an individual at a time if it is reasonable to conclude that amounts covered by subsection 10(2) in respect of the individual for the fortnight in which the time occurs are fully funded by consideration of the kind referred to in subparagraph 8(8)(h)(i) (about consideration provided by an Australian government agency, a local governing body, the United Nations, or an agency of the United Nations).
Notice for certain individuals who became employees after 1 March 2020
(7) If, for the purposes of paragraph 6(1)(e), an entity has notified the Commissioner before the commencement of this subsection that the entity elects to participate in the jobkeeper scheme, the entity must give notice, in writing, of the entity’s election to each individual who is an employee of the entity, other than:
(a) an individual who has already been given a notice by the entity under subsection (1) of this section; or
(b) an individual who has already given the entity a nomination notice under subsection 9(3); or
(c) an individual who the entity reasonably believes does not satisfy the requirements in subsection 9(2); or
(d) if the entity is an ACNC‑registered charity that has made an election under paragraph 8(8)(h)—an individual covered by subsection (6) of this section at the commencement of this subsection.
(8) The notice must:
(a) be given within 7 days of the commencement of this subsection; and
(b) state that the individual must give the entity a nomination notice referred to in paragraph 9(3)(a) if the individual agrees to be nominated by the entity as an eligible employee of the entity; and
(c) include information about the steps the individual can take to give the entity the nomination notice.
> Note: Refusal or failure to give a notice to an individual as required by this section is an offence under section 8C of the Taxation Administration Act 1953.
#### 10B Requirement for certain 1 March 2020 employees to notify employer of status
(1) An individual must give an entity a notice under subsection (2) if:
(a) the individual is a 1 March 2020 employee of the entity; and
(b) before 1 July 2020, the individual stopped being employed by the entity; and
(c) after 1 July 2020, the individual again becomes employed by the entity.
> Note: In certain circumstances, a 1 March 2020 employee might be excluded from being an eligible employee of the entity: see subsection 9(3B).
(2) The notice must:
(a) be in the approved form; and
(b) state whether or not the individual has given a nomination notice to another entity under subsection 9(3); and
(c) be given within 7 days of again becoming employed by the entity.
> Note: Refusal or failure to give a notice as required by this section is an offence under section 8C of the Taxation Administration Act 1953.
### Division 3—Entitlement based on business participation
#### 11 Entity’s entitlement to jobkeeper payment for a business participant
(1) An entity is entitled to a jobkeeper payment for an individual for a fortnight if:
(a) the fortnight is a jobkeeper fortnight (see subsection 6(5)); and
(b) the entity is not a non‑profit body; and
(ba) the entity is not the approved provider of an approved child care service; and
(c) the entity qualifies for the jobkeeper scheme for the fortnight (see section 7); and
(d) the individual is the eligible business participant for the entity for the fortnight (see section 12); and
(e) the entity has notified the Commissioner in the approved form at or before the time referred to in subsection (2) that the entity elects to participate in the jobkeeper scheme; and
(f) the entity 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 entity has notified the Commissioner in the approved form as to whether the higher rate or the lower rate applies to the individual (see section 12AA); and
(g) the entity has not notified the Commissioner in the approved form that the entity 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 entity must notify the Commissioner that the entity 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 another fortnight—the end of the fortnight.
> Note: The Commissioner may defer the time for giving an approved form: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953.
Only one eligible business participant per entity
(3) An entity cannot be entitled under this section to a jobkeeper payment for more than one individual (whether for the same fortnight or a different fortnight).
No other entity to be entitled for the same individual for a fortnight
(4) 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 6 or 12A to a jobkeeper payment for the individual for the fortnight.
Entity must notify individual
(5) Unless the entity is a sole trader, the entity must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(f).
> Note: In the case of a sole trader, the entity and the individual are the same: see item 1 of the table in subsection 12(2).
(5A) Unless the entity is a sole trader, the entity must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 11(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.
Integrity rule
(6) An entity is not entitled to a jobkeeper payment under this section unless the entity had an ABN on 12 March 2020 (or a later time allowed by the Commissioner), and the requirement in subsection (7) or (8) is satisfied.
(7) For the purposes of subsection (6), the requirement in this subsection is satisfied if:
(a) an amount was included in the entity’s assessable income for the 2018‑19 income year in relation to it carrying on a business; and
(b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the amount should be so included.
(8) For the purposes of subsection (6), the requirement in this subsection is satisfied if:
(a) the entity made a taxable supply in a tax period that applied to it that:
(i) started on or after 1 July 2018; and
(ii) ended before 12 March 2020; and
(b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the entity had made the taxable supply.
(9) For the purposes of subsection (8), in determining whether the entity made a supply (within the meaning of the GST Act) that is a taxable supply:
(a) assume that the entity is registered (within the meaning of that Act); and
(b) assume that the supply is neither GST‑free (within the meaning of that Act) nor input taxed (within the meaning of that Act); and
(c) for an entity carrying on business solely in the external Territories—assume that the external Territories are part of the indirect tax zone (within the meaning of that Act).
#### 12 Meaning of eligible business participant
(1) An individual is the eligible business participant for an entity for a fortnight if:
(a) the individual is not employed by the entity at any time in the fortnight; and
(b) the individual satisfies the requirements in subsection (2) at a time in the fortnight; and
(c) the individual satisfies the requirements in subsections (3) and (4); and
(d) the individual is not excluded from being the eligible business participant for the entity for the fortnight under subsection (6).
Business participation requirements
(2) The requirements are satisfied at a time if, at that time:
(a) the individual is actively engaged in the business carried on by the entity; and
(b) the individual is covered by column 2 of the applicable item of the following table.
| Item | Column 1If the entity is a … | Column 2The individual must be … |
| ---- | ---------------------------- | --------------------------------------------- |
| 1 | Sole trader | The entity |
| 2 | Partnership | A partner in the partnership |
| 3 | Trust | An adult beneficiary of the trust |
| 4 | Company | A shareholder in or a director of the company |
1 March 2020 requirements
(3) The requirements are that, on 1 March 2020:
(a) the individual was aged 16 years or over; and
(aa) if the individual was aged 16 or 17 years—the individual was:
(i) independent within the meaning of section 1067A of the Social Security Act 1991; or
(ii) not undertaking full‑time study (within the meaning of the Social Security Act 1991); and
(b) the individual satisfied the requirements in subsection (2); and
(c) the individual:
(i) was an Australian resident (within the meaning of section 7 of the Social Security Act 1991); or
(ii) was a resident of Australia for the purposes of the Income Tax Assessment Act 1936 and was the holder of a special category visa referred to in the regulations under the Migration Act 1958 as a Subclass 444 (Special Category) visa.
Nomination requirements
(4) The requirements are that:
(a) the individual has given a notice (the nomination notice) in the manner set out in subsection (5) stating that:
(i) the individual satisfies the requirements in subsection (3) and in paragraph (b) of this subsection in relation to the entity; and
(ii) the individual agrees to be nominated by the entity as the eligible business participant for the entity for the purposes of the jobkeeper scheme; and
(aa) if the individual was aged 16 or 17 years on 1 March 2020—the nomination notice includes:
(i) a statement that the individual was independent within the meaning of section 1067A of the Social Security Act 1991 on 1 March 2020; or
(ii) a statement that the individual was not undertaking full‑time study (within the meaning of the Social Security Act 1991) on 1 March 2020; and
(b) at the time the individual gives the entity the nomination notice:
(i) the individual satisfies the requirements in subsection (2) in relation to the entity; and
(ii) the individual is not an employee (other than a casual employee) of another entity; and
(iii) the individual has not given any other entity, or the Commissioner, a nomination notice under this subsection or subsection 9(3) or 12B(4); and
(iv) the individual is not excluded under subsection (6) from being the eligible business participant for the entity for the fortnight in which the time occurs; and
(c) at the time the individual gives the entity the nomination notice, no other individual has already satisfied the requirements in this subsection in relation to the entity.
> Note: If an overpayment results from an individual nominating with more than one entity, the individual may be jointly and severally liable to pay the overpayment and any general interest charge on the overpayment: see section 11 of the Act.
(5) For the purposes of subsection (4), the notice must be given, in the approved form, to:
(a) unless paragraph (b) applies—the entity; or
(b) if the individual is a sole trader—the Commissioner.
Exclusions
(6) An individual is excluded from being the eligible business participant for an entity for a fortnight if:
(a) parental leave pay is payable to the individual and the individual’s PPL period overlaps with, or includes, the fortnight; or
(b) at any time during the fortnight, the individual is paid dad and partner pay; or
(c) all of the following apply:
(i) the individual is totally incapacitated for work throughout the fortnight;
(ii) an amount is payable to the individual under, or in accordance with, an Australian workers’ compensation law in respect of the individual’s total incapacity for work;
(iii) the amount is payable in respect of a period that overlaps with, or includes, the fortnight; or
(d) the individual is excluded from being the eligible business participant for the entity for the fortnight under subsection 9(3B) (about individuals who re‑nominate with a new employer).
#### 12AA Eligible business participant—whether higher or lower rate applies
(1) The higher rate applies to an individual who is an eligible business participant for an entity if:
(a) the total number of hours the individual was actively engaged in the business carried on by the entity in any reference period for the individual for the entity is 80 hours or more; and
(b) the individual has given a notice to that effect in the manner set out in subsection (2).
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.
(2) The notice must be given, in the approved form, to:
(a) unless paragraph (b) applies—the entity; or
(b) if the individual is a sole trader—the Commissioner.
### Division 3A—Entitlement based on paid religious practitioners
#### 12A Entity’s entitlement to jobkeeper payment for a religious practitioner
(1) An entity is entitled to a jobkeeper payment for an individual for a fortnight if:
(a) the fortnight is a jobkeeper fortnight (see subsection 6(5)); and
(b) the entity is a registered religious institution; and
(c) the entity qualifies for the jobkeeper scheme for the fortnight (see section 7); and
(d) the individual is an eligible religious practitioner for the entity for the fortnight (see section 12B); and
(e) the entity has satisfied the payment condition in section 12C in respect of the individual for the fortnight; and
(f) the entity has notified the Commissioner in the approved form at or before the time referred to in subsection (2) that the entity elects to participate in the jobkeeper scheme; and
(g) the entity has given information about the entitlement for the fortnight, including details of the individual, to the Commissioner in the approved form; and
(ga) for a jobkeeper fortnight beginning on or after 28 September 2020—the entity has notified the Commissioner in the approved form as to whether the higher rate or the lower rate applies to the individual (see section 12BA); and
(h) the entity has not notified the Commissioner in the approved form that the entity 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)(f), the time at or before which the entity must notify the Commissioner that the entity elects to participate in the jobkeeper scheme is:
(a) for an entitlement arising in the first, second or third jobkeeper fortnight—the end of the third jobkeeper fortnight; or
(b) for an entitlement arising in another fortnight—the end of the fortnight.
> Note: The Commissioner may defer the time for giving an approved form: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953.
No other entity to be entitled for the same individual
(3) An entity cannot be entitled under this section to a jobkeeper payment for an individual if another entity is entitled under this section or section 6 or 11 to a jobkeeper payment for the individual.
Entity must notify individual
(4) The entity must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(g).
(4A) The entity must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 12A(1)(ga) 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.
Integrity rule
(5) An entity is not entitled to a jobkeeper payment under this section unless the entity was a registered religious institution on 12 March 2020.
#### 12B Meaning of eligible religious practitioner
(1) An individual is an eligible religious practitioner for an entity that is a registered religious institution for a fortnight if:
(a) the individual is not employed by the institution at any time in the fortnight; and
(b) the individual satisfies the requirements in subsection (2) at a time in the fortnight; and
(c) the individual satisfies the requirements in subsections (3) and (4); and
(d) the individual is not excluded from being an eligible religious practitioner for the institution for the fortnight under subsection (5).
Fortnightly requirements
(2) The requirements are satisfied at a time if, at that time:
(a) the individual is a religious practitioner; and
(b) the individual is doing an activity, or a series of activities:
(i) in pursuit of the individual’s vocation as a religious practitioner; and
(ii) as a member of the registered religious institution.
1 March 2020 requirements
(3) The requirements are that, on 1 March 2020:
(a) the individual was aged 16 years or over; and
(b) if the individual was aged 16 or 17 years—the individual was:
(i) independent within the meaning of section 1067A of the Social Security Act 1991; or
(ii) not undertaking full‑time study (within the meaning of the Social Security Act 1991); and
(c) the individual satisfied the requirements in subsection (2); and
(d) the individual:
(i) was an Australian resident (within the meaning of section 7 of the Social Security Act 1991); or
(ii) was a resident of Australia for the purposes of the Income Tax Assessment Act 1936 and was the holder of a special category visa referred to in the regulations under the Migration Act 1958 as a Subclass 444 (Special Category) visa.
Nomination requirements
(4) The requirements are that:
(a) the individual has given to the entity a notice (the nomination notice) in the approved form stating that:
(i) the individual satisfies the requirements in subsection (3) and in paragraph (b) of this subsection in relation to the entity; and
(ii) the individual agrees to be nominated by the entity as an eligible religious practitioner for the entity for the purposes of the jobkeeper scheme; and
(b) at the time the individual gives the entity the nomination notice:
(i) the individual satisfies the requirements in subsection (2) in relation to the entity for the fortnight in which the time occurs; and
(ii) the individual is not an employee (other than a casual employee) of another entity; and
(iii) the individual is not excluded under subsection (5) from being an eligible religious practitioner for the entity for the fortnight in which the time occurs; and
(iv) the individual has not given any other entity, or the Commissioner, a nomination notice under this subsection or subsection 9(3) or 12(4).
> Note: If an overpayment results from an individual nominating with more than one entity, the individual may be jointly and severally liable to pay the overpayment and any general interest charge on the overpayment: see section 11 of the Act.
Exclusions
(5) An individual is excluded from being an eligible religious practitioner for an entity for a fortnight if:
(a) parental leave pay is payable to the individual and the individual’s PPL period overlaps with, or includes, the fortnight; or
(b) at any time during the fortnight, the individual is paid dad and partner pay; or
(c) all of the following apply:
(i) the individual is totally incapacitated for work throughout the fortnight;
(ii) an amount is payable to the individual under, or in accordance with, an Australian workers’ compensation law in respect of the individual’s total incapacity for work;
(iii) the amount is payable in respect of a period that overlaps with, or includes, the fortnight.
#### 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.
#### 12C Payment condition
(1) For the purposes of paragraph 12A(1)(e), an entity satisfies the payment condition in respect of an individual for a fortnight if:
(a) in the fortnight, the entity makes one or more payments to the individual from which an amount must be withheld under section 12‑47 in Schedule 1 to the Taxation Administration Act 1953; or
(b) in the fortnight, the entity provides either or both of the following to the individual:
(i) a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986);
(ii) a benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986) that is an exempt benefit for the purposes of that Act.
(2) If there is a regular period for which the entity would usually pay religious practitioners, and that period is longer than a fortnight, then in applying this section those payments are to be allocated to a fortnight or fortnights in a reasonable manner.
(3) For the purposes of this section, the Commissioner may treat a particular event that happened in a fortnight as having happened in a different fortnight or fortnights, if, or to the extent that, it is reasonable to do so in the Commissioner’s opinion.
### Division 4—Payment
#### 13 Amount of the jobkeeper payment for a fortnight
The amount of an entity’s jobkeeper payment for an individual for a fortnight is:
(a) for a fortnight beginning before 28 September 2020—$1,500; or
(b) for a fortnight beginning on or after 28 September 2020—the amount determined under the following table.
```html
<table cellspacing="0" cellpadding="0" style="margin-left:56.95pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Jobkeeper payment rate</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:117.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>If the fortnight begins:</span></p></td><td style="width:179.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>The amount of a jobkeeper payment for an individual is:</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:117.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>before 4</span><span> </span><span>January 2021</span></p></td><td style="width:179.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) if the higher rate applies to the individual—$1,200; or</span></p><p class="Tablea"><span>(b) if the lower rate applies to the individual—$750</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:117.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>on or after 4</span><span> </span><span>January 2021</span></p></td><td style="width:179.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) if the higher rate applies to the individual—$1,000; or</span></p><p class="Tablea"><span>(b) if the lower rate applies to the individual—$650</span></p></td></tr></tbody></table>
```
> Note: For whether the higher rate or the lower rate applies to the individual, see section 9A (for an eligible employee), 12AA (for an eligible business participant) or 12BA (for an eligible religious practitioner).
#### 14 Payment of jobkeeper payment
(1) If the Commissioner is satisfied that an entity is entitled under section 6, 11 or 12A to a jobkeeper payment for a fortnight, the Commissioner must pay the entity that jobkeeper payment in accordance with this Division and the Act.
(2) The Commissioner may, for the purposes of determining whether the Commissioner is satisfied under subsection (1) in relation to an entity, accept, either in whole or in part, a statement in the approved form lodged with the Commissioner by the entity under this Part.
Transitional rule for first 2 jobkeeper fortnights
(3) The Commissioner may pay an entity a jobkeeper payment for a fortnight in accordance with this Division and the Act without being satisfied that the entity is entitled under section 6 or section 11 to the jobkeeper payment if:
(a) the fortnight is the first or second jobkeeper fortnight; and
(b) the entity has notified the Commissioner in the approved form that the entity elects to participate in the jobkeeper scheme (as referred to in paragraph 6(1)(e) or 11(1)(e)); and
(c) the Commissioner is satisfied, on the basis of information provided in the approved form, that it is reasonable in the circumstances to pay the jobkeeper payment.
Overpayment
(4) To avoid doubt, the fact that the Commissioner pays an entity a jobkeeper payment under this section does not mean the entity is entitled under section 6, 11 or 12A to the jobkeeper payment.
> Note: If the entity was in fact not entitled to a jobkeeper payment paid under this section, the provisions about overpayments would apply: see sections 9, 10 and 11 of the Act.
#### 15 When the Commissioner must pay jobkeeper payments
The Commissioner must pay the jobkeeper payment no later than the later of:
(a) 14 days after the end of the calendar month in which the fortnight ends; and
(b) 14 days after the requirements in section 14 for the Commissioner to make the payment are met.
> Note: For the method of paying the payment, see section 8 of the Act.
### Division 5—Administration
#### 16 Reporting requirement relating to qualification
(1) An entity that has qualified for the jobkeeper scheme (see section 7) for a jobkeeper fortnight must notify the Commissioner in the approved form of the matters set out in subsection (2) or (3) within 7 days of the end of a calendar month (the reporting month) if the entity is entitled to a jobkeeper payment for a fortnight that ends in the month.
(2) Unless subsection (3) applies, the matters are:
(a) the entity’s current GST turnover for the reporting month; and
(b) the entity’s projected GST turnover for the following month.
> Note: Current GST turnover and projected GST turnover are modified for the purposes of this section: see subsection 8(8).
(3) If the entity relied on subsection 8A(2) (modified decline in turnover test for certain group structures) to qualify for the jobkeeper scheme, the matters are:
(a) the sum of the current GST turnovers for the reporting month of each test member of the group referred to in subparagraph 8A(2)(a)(i); and
(b) the sum of the projected GST turnovers for the following month of each of those members.
> Note: Current GST turnover and projected GST turnover are modified for the purposes of this section: see subsection 8(8).
#### 17 When payment constitutes notice
(1) Subsection (2) applies if:
(a) an entity has notified the Commissioner in the approved form that the entity elects to participate in the jobkeeper scheme (as referred to in paragraph 6(1)(e), 11(1)(e) or 12A(1)(f)); and
(b) the entity has given the Commissioner, in the approved form, details of one or more individuals for fortnights ending in a calendar month (as referred to in paragraph 6(1)(f), 11(1)(f) or 12A(1)(g)); and
(c) the Commissioner has paid jobkeeper payments to the entity for those fortnights; and
(d) the sum of the amounts paid by the Commissioner is consistent with the Commissioner being satisfied that the entity is entitled to a jobkeeper payment for each individual covered by paragraph (b) of this subsection for each of the fortnights referred to in that paragraph at the rate notified to the Commissioner for the individual in the approved form (as referred to in paragraph 6(1)(fa), 11(1)(fa) or 12A(1)(ga)).
(2) The Commissioner is taken to have given the entity notice, on the day the last jobkeeper payment covered by paragraph (1)(c) of this section is paid, that the Commissioner is satisfied the entity is entitled to a jobkeeper payment for each individual covered by paragraph (1)(b) of this section for each of the fortnights referred to in paragraph (1)(b) at the rate notified to the Commissioner for the individual in the approved form (as referred to in paragraph 6(1)(fa), 11(1)(fa) or 12A(1)(ga)).
(3) However, this section does not apply in relation to the calendar month in which the first 2 jobkeeper fortnights end.
#### 18 Notice of decision on entitlement
(1) This section applies if:
(a) an entity has notified the Commissioner in the approved form that the entity elects to participate in the jobkeeper scheme (as referred to in paragraph 6(1)(e), 11(1)(e) or 12A(1)(f)); and
(b) the entity has given the Commissioner, in the approved form, details of one or more individuals for fortnights ending in a calendar month (as referred to in paragraph 6(1)(f), 11(1)(f) or 12A(1)(g)); and
(c) the sum of the amounts paid by the Commissioner (including nil) is not consistent with the Commissioner being satisfied that the entity is entitled to a jobkeeper payment for each individual covered by paragraph (b) of this subsection for each of the fortnights referred to in that paragraph at the rate notified to the Commissioner for the individual in the approved form (as referred to in paragraph 6(1)(fa), 11(1)(fa) or 12A(1)(ga)).
(2) The Commissioner must give the entity notice in writing of a decision covered by subsection (3) as soon as practicable after making the decision.
> Note: The Act provides for a review of certain decisions: see section 13 of the Act.
(3) This subsection covers a decision of the Commissioner under section 14 that the entity:
(a) is entitled to a jobkeeper payment for an individual for a fortnight of a particular amount; or
(b) is not entitled to a jobkeeper payment for an individual for a fortnight.
(4) The Commissioner may combine in one notice given under subsection (2) decisions made in relation to more than one individual.
#### 18A Confirmation of giving of information—notice to financial institution
(1) This section applies if a financial institution has notified the Commissioner in the approved form of information relating to an entity’s entitlement to jobkeeper payments for one or more fortnights.
(2) The Commissioner must give the financial institution a notice in writing stating that, in the Commissioner’s opinion, the information:
(a) satisfies the requirement in subsection (3); or
(b) does not satisfy that requirement.
(3) For the purposes of subsection (2), the information satisfies the requirement in this subsection if it is comprised of any of the following:
(a) information that the entity gave to the Commissioner;
(b) information that the Commissioner gave to the entity.
(4) The Commissioner must give the notice under subsection (2) within a reasonable time after receiving the notification from the financial institution.
#### 18B Confirmation of giving of information—notice to Australian government agencies and local governing bodies
(1) This section applies if an Australian government agency or local governing body has notified the Commissioner in the approved form of information relating to an entity’s entitlement to jobkeeper payments for one or more fortnights.
(2) The Commissioner must give the Australian government agency or local governing body a notice in writing stating that, in the Commissioner’s opinion, the information:
(a) satisfies the requirement in subsection (3); or
(b) does not satisfy that requirement.
(3) For the purposes of subsection (2), the information satisfies the requirement in this subsection if it is comprised of any of the following:
(a) information that the entity gave to the Commissioner;
(b) information that the Commissioner gave to the entity.
(4) The Commissioner must give the notice under subsection (2) within a reasonable time after receiving the notification from the Australian government agency or local governing body.
#### 19 Time limit for jobkeeper scheme
(1) Subject to subsection (2), despite anything in this Part:
(a) the Commissioner must not pay an amount by way of a jobkeeper payment after 31 March 2022; and
(b) if:
(i) an entity is entitled to a jobkeeper payment for a fortnight (disregarding this paragraph); and
(ii) the Commissioner would contravene paragraph (a) by paying that jobkeeper payment;
the entity is not entitled to the jobkeeper payment for the fortnight.
(2) Subsection (1) does not apply to a payment that is required to give effect to:
(a) an objection decision; or
(b) if a decision of the AAT on the review of an objection decision has become final for the purposes of subsection 14ZZL(1) of the Taxation Administration Act 1953—the decision of the AAT; or
(c) if an order of a court on an appeal against an objection decision has become final for the purposes of subsection 14ZZQ(1) of the Taxation Administration Act 1953—the order of the court;
if the taxation objection related to the relevant objection decision was lodged with the Commissioner on or before 30 November 2021 (disregarding any effect of subsection 14ZX(3) of the Taxation Administration Act 1953).
#### 20 Later legislation may limit jobkeeper scheme
An entitlement to jobkeeper payment under this Part may be cancelled, revoked, terminated, varied or made subject to conditions by or under later legislation.
## Part 3—Jobmaker hiring credit payment
### Division 1—Preliminary
#### 25 Simplified outline
The jobmaker hiring credit payment is intended to improve the prospects of individuals getting employment in Australia and increase workforce participation in Australia by encouraging employers to hire additional workers.
The jobmaker scheme starts on 7 October 2020 and ends on 6 October 2022.
An employer that creates additional employment for individuals aged 16 to 35 years during the first 12 months of the jobmaker scheme can be entitled to a jobmaker hiring credit payment in respect of the individuals’ first 12 months of employment with the employer.
The amount of a jobmaker hiring credit payment is calculated on the basis that an employer will receive $200 per week for each additional job that is filled by an individual aged 16 to 29 years at the time of starting the job, and $100 per week if the individual is aged 30 to 35 years.
The jobmaker scheme is administered by the Commissioner of Taxation.
The Commissioner pays the jobmaker hiring credit payment in respect of each 3‑month jobmaker period, for an entitlement that arises in the period.
Some of the administrative arrangements for the scheme are set out in the Act.
#### 26 Constitutional basis of this Part
Principal constitutional basis
(1) This Part relies on the Commonwealth’s legislative power under paragraph 51(xxix) of the Constitution to give effect to Australia’s obligations under the following:
(a) the ILO Convention (No. 122) concerning Employment Policy, done at Geneva on 9 July 1964, as in force for Australia from time to time;
(b) the International Covenant on Economic, Social and Cultural Rights, done at New York on 16 December 1966, as in force for Australia from time to time.
> Note 1: The ILO Convention (No. 122) concerning Employment Policy is in Australian Treaty Series 1970 No. 17 (\[1970\] ATS 17) and could in 2020 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
> Note 2: The International Covenant on Economic, Social and Cultural Rights is in Australian Treaty Series 1976 No. 5 (\[1976\] ATS 5) and could in 2020 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Additional operation of this Part
(2) In addition to subsection (1), this Part also has effect as provided by subsections (3) and (4).
(3) This Part also has the effect it would have if the employment referred to in paragraph 30(1)(a) were expressly confined to employment that constitutes a benefit of a kind to which paragraph 51(xxiiiA) of the Constitution applies.
> Note: Paragraph 30(1)(a) deals with the requirement for an individual to be employed by an entity in a period in order for the entity to be entitled to a jobmaker hiring credit payment for the period.
(4) This Part also has the effect it would have if a reference in this Part to a jobmaker hiring credit payment for a period were expressly confined to a payment that, for that period, is a matter peculiarly adapted to the government of a nation and cannot otherwise be carried on for the benefit of the nation.
### Division 2—Entitlement
#### 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.
#### 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.
#### 29 When an entity is disqualified for the jobmaker scheme
For the purposes of paragraph 27(1)(c), an entity is disqualified for the jobmaker scheme for a period if:
(a) at or before the end of the period, the entity terminates the employment, or reduces the ordinary hours of work, of an employee; and
(b) the termination or reduction is done, with one or more other actions, as part of a scheme for the sole or dominant purpose of the entity obtaining a jobmaker hiring credit payment, or increasing the amount of the entity’s jobmaker hiring credit payment, for one or more periods.
> Note 1: An entity that is disqualified for the jobmaker scheme for a period is also disqualified for the jobmaker scheme for all subsequent periods.
> Note 2: The other actions referred to in paragraph 29(b) could include engaging one or more other employees who would be eligible additional employees of the entity.
> Note 3: Generally, an agreement between an employer and an employee to vary the employee’s hours would not be done for a purpose referred to in paragraph 29(b).
> Note 4: Conduct referred to in paragraph 29(a) may contravene, or be unlawful under, another law (see, for example, the Fair Work Act 2009 and the Age Discrimination Act 2004), whether or not it results in the entity being disqualified for the jobmaker scheme.
#### 30 Meaning of eligible additional employee
(1) An individual is an eligible additional employee of an entity for a period if:
(a) the individual is employed by the entity at any time in the period; and
(b) the individual commenced the employment with the entity referred to in paragraph (a) on or after 7 October 2020 but no later than 6 October 2021; and
(c) at the time the individual commenced that employment with the entity, the individual was either:
(i) aged 16 years or over but less than 30 years; or
(ii) aged 30 years or over but less than 36 years; and
(d) the individual satisfies the requirement in subsection (2) for the period; and
(e) the individual satisfies the requirements in subsections (4) and (5); and
(f) the individual is not excluded from being an eligible additional employee of the entity for the period under subsection (7).
Average hours of work requirement
(2) The requirement is that the total number of hours the individual works, or for which the individual is paid for work done, as an employee of the entity during the period is greater than or equal to the amount worked out by:
(a) dividing the total number of days that the individual is employed by the entity during the period by 7; and
(b) multiplying the result (rounded down to the nearest whole number) by 20.
(3) For the purposes of subsection (2), the hours an individual works, or for which an individual is paid for work done, during a period are taken to include any hours of paid leave, or paid absence on public holidays, that the individual takes during the period.
Pre‑employment requirement
(4) The requirement is that, on each day of a period that consists of 28 consecutive days and falls wholly within the 84 days ending on the day before the individual commenced the employment with the entity referred to in paragraph (1)(a), either:
(a) the individual was receiving one of the following under the Social Security Act 1991:
(i) parenting payment;
(ii) youth allowance (other than on the basis that the individual was undertaking full‑time study or was a new apprentice);
(iii) jobseeker payment; or
(b) the individual was qualified under the Social Security Act 1991 for a payment or allowance mentioned in paragraph (a), but the payment or allowance was not payable to the individual.
Notice requirements
(5) The requirements are that:
(a) the individual has given to the entity a notice in the approved form stating that the individual satisfies the requirements in paragraph (1)(c), subsection (4) and paragraph (b) of this subsection; and
(b) at the time the individual gives the entity the notice, the individual has not given any other entity a notice under this subsection (unless the notice given to the other entity has ceased to have effect under subsection (6)); and
(c) the notice has not ceased to have effect under subsection (6).
> Note: If an overpayment results from an individual giving a notice to more than one entity, the individual may be jointly and severally liable to pay the overpayment and any general interest charge on the overpayment: see section 11 of the Act.
(6) If an individual gives a notice to an entity under subsection (5), the notice ceases to have effect if the individual ceases to be employed by the entity.
> Note: This subsection means that, if the individual recommences employment with the entity, the individual will need to give the entity another notice under subsection (5).
Exclusions
(7) An individual is excluded from being an eligible additional employee of an entity for a period if:
(a) the individual is:
(i) in the case of an entity that is a sole trader—a relative of the sole trader; or
(ii) in the case of an entity that is a partnership—a partner in the partnership or a close associate of a partner in the partnership; or
(iii) in the case of an entity that is a trust (other than a widely held unit trust)—a trustee or a beneficiary of the trust, or a close associate of a trustee or a beneficiary of the trust; or
(iv) in the case of an entity that is a company (other than a widely‑held company)—a shareholder in or a director of the company, or a close associate of a shareholder in or a director of the company; or
(b) the individual was, at any time in the period of 6 months ending on 6 October 2020, engaged other than as an employee to exercise powers, or to perform functions or duties, for the entity that are substantially similar to the powers exercised, or the functions or duties performed, by the individual as an employee of the entity; or
(c) the individual commenced the employment with the entity referred to in paragraph (1)(a) 12 months or more before the first day of the period.
> Note: See section 4AA for the meaning of close associate.
#### 31 Headcount increase
(1) For the purposes of paragraph 27(1)(e), if the number of employees employed by an entity at the end of the last day of a period exceeds the entity’s baseline headcount for the period:
(a) the entity has a headcount increase for the period; and
(b) the amount of the excess is the headcount increase number for the period.
Baseline headcount
(2) An entity’s baseline headcount for a period (the current period) is the sum of:
(a) the number of employees employed by the entity at the end of 30 September 2020; and
(b) if the current period begins on or after 7 October 2021—the increase (if any) worked out for the current period under subsection (3).
(3) The increase for the current period is the greatest number worked out under subsection (4) for the entity for any jobmaker period that begins 12 months or more before the start of the current period.
(4) The number worked out under this subsection for an entity for a jobmaker period is:
(a) if the total counted days for the period is equal to or exceeds the maximum payable days for the period—the entity’s headcount increase number for the period (see paragraph (1)(b) of this section); or
(b) otherwise—the number worked out by dividing the total counted days for the period by the number of days in the period and rounding the result down to the nearest whole number.
> Note 1: See subsection 34(2) for the meaning of total counted days.
> Note 2: See subsection 34(6) for the meaning of maximum payable days.
#### 32 Payroll increase
(1) For the purposes of paragraph 27(1)(f), if the sum of the amounts covered by subsection (3) for each of the entity’s employees for a period exceeds the entity’s baseline payroll amount for the period:
(a) the entity has a payroll increase for the period; and
(b) the amount of the excess is the entity’s payroll amount for the period.
(2) An entity’s baseline payroll amount for a period (the current period) is the sum of the amounts covered by subsection (3) for each of the entity’s employees for the period that:
(a) ends on 6 October 2020; and
(b) consists of such number of days as is equal to the number of days in the current period.
(3) The amounts covered by this subsection are:
(a) amounts paid by the entity to the employee in the period by way of salary, wages, commission, bonus or allowances; and
(b) amounts withheld by the entity from payments made to the employee in the period under section 12‑35 in Schedule 1 to the Taxation Administration Act 1953; and
(c) contributions made by the entity in the period to a superannuation fund or an RSA for the benefit of the employee, if the contributions are made under a salary sacrifice arrangement (within the meaning of the Superannuation Guarantee (Administration) Act 1992); and
(d) other amounts that, in the period, are applied or dealt with in any way if the employee agreed:
(i) for the amount to be so applied or dealt with; and
(ii) in return, for amounts covered by paragraph (a) for the employee for the period to be reduced (including to nil).
### Division 3—Payment
#### 33 Amount of the jobmaker hiring credit payment
The amount of an entity’s jobmaker hiring credit payment for a period is the lesser of the following:
(a) the entity’s headcount amount for the period (see section 34);
(b) the entity’s payroll amount for the period (see section 32).
#### 34 Calculation of headcount amount
(1) For the purposes of paragraph 33(a), an entity’s headcount amount for a period is worked out as follows, subject to subsection (2):
Method statement
Step 1. Multiply the higher rate days for the period by $200, divide the result by 7 and round up to the nearest cent.
Step 2. Multiply the lower rate days for the period by $100, divide the result by 7 and round up to the nearest cent.
Step 3. Sum the results from steps 1 and 2.
Reduction based on maximum payable days
(2) However, if the sum of the higher rate days for the period and the lower rate days for the period (the total counted days for the period) exceeds the maximum payable days for the period, then the entity’s headcount amount for the period is reduced by:
(a) first, reducing the number of lower rate days in step 2 of the method statement in subsection (1) until one of the following occurs:
(i) the total counted days for the period equals the maximum payable days for the period;
(ii) the lower rate days for the period are reduced to nil; and
(b) if subparagraph (a)(ii) applies—then, reducing the number of higher rate days in step 1 of the method statement for the period until the total counted days for the period equals the maximum payable days for the period.
Higher rate days
(3) Subject to subsection (5), the higher rate days for a period is worked out by adding together the number of days each eligible additional employee covered by subparagraph 30(1)(c)(i) was employed by the entity during the period.
> Note: Subparagraph 30(1)(c)(i) covers an employee who, at the time of commencing the employment with the entity referred to in paragraph 30(1)(a), was aged 16 years or over but less than 30 years.
Lower rate days
(4) Subject to subsection (5), the lower rate days for a period is worked out by adding together the number of days each eligible additional employee covered by subparagraph 30(1)(c)(ii) was employed by the entity during the period.
> Note: Subparagraph 30(1)(c)(ii) covers an employee who, at the time of commencing the employment with the entity referred to in paragraph 30(1)(a), was aged 30 years or over but less than 36 years.
Certain days do not count
(5) A day (the relevant day) on which an eligible additional employee is employed by the entity does not count for the purposes of subsection (3) or (4) if:
(a) the eligible additional employee has been continuously employed by the entity for more than 12 months (beginning on the day the eligible additional employee commenced the employment with the entity referred to in paragraph 30(1)(a)); and
(b) the relevant day falls after the end of that 12‑month period.
> Note: If the 12‑month period ends during a jobmaker period, the individual is excluded from being an eligible additional employee of the entity from the first day of the next jobmaker period: see paragraph 30(7)(c).
Maximum payable days
(6) The maximum payable days for a period is worked out by multiplying the entity’s headcount increase number for the period by the number of days in the period.
> Note: See paragraph 31(1)(b) for the meaning of headcount increase number.
#### 35 Payment of jobmaker hiring credit payment
(1) If the Commissioner is satisfied that an entity is entitled to a jobmaker hiring credit payment for a period, the Commissioner must pay the entity that jobmaker hiring credit payment in accordance with this Division and the Act.
(2) The Commissioner may, for the purposes of determining whether the Commissioner is satisfied under subsection (1) in relation to an entity, accept, either in whole or in part, a statement made to the Commissioner by the entity under this Part.
Overpayment
(3) To avoid doubt, the fact that the Commissioner pays an entity a jobmaker hiring credit payment under this section does not mean the entity is entitled to that jobmaker hiring credit payment.
> Note: If the entity was in fact not entitled to a jobmaker hiring credit payment paid under this section, the provisions about overpayments would apply: see sections 9, 10 and 11 of the Act.
#### 36 When the Commissioner must pay jobmaker hiring credit payments
The Commissioner must pay the jobmaker hiring credit payment for a period as soon as practicable after the entity gives information to the Commissioner about the entitlement for the period (as referred to in paragraph 27(1)(h)).
> Note: For the method of paying the payment, see section 8 of the Act.
### Division 4—Administration
#### 37 When payment constitutes notice
(1) This section applies if:
(a) an entity has given the Commissioner information about the entitlement for a period (as referred to in paragraph 27(1)(h)); and
(b) the Commissioner has paid an amount of jobmaker hiring credit payment to the entity for the period; and
(c) the amount paid by the Commissioner is consistent with the Commissioner:
(i) being satisfied that the entity is entitled to a jobmaker hiring credit payment for the period; and
(ii) having accepted, in whole, statements made to the Commissioner by the entity under this Part.
(2) The Commissioner is taken to have given the entity notice, on the day the jobmaker hiring credit payment covered by paragraph (1)(b) is paid, that the Commissioner is satisfied the entity is entitled to the jobmaker hiring credit payment for the period.
#### 38 Notice of decision on entitlement
(1) This section applies if:
(a) an entity has given the Commissioner information about the entitlement for a period (as referred to in paragraph 27(1)(h)); and
(b) the amount paid by the Commissioner (including nil) is not consistent with the Commissioner:
(i) being satisfied that the entity is entitled to a jobmaker hiring credit payment for the period; or
(ii) having accepted, in whole, statements made to the Commissioner by the entity under this Part.
(2) The Commissioner must give the entity notice in writing of a decision covered by subsection (3) as soon as practicable after making the decision.
> Note: The Act provides for a review of certain decisions: see section 13 of the Act.
(3) This subsection covers a decision of the Commissioner under section 35 that the entity:
(a) is not entitled to a jobmaker hiring credit payment for a period; or
(b) is entitled to a jobmaker hiring credit payment for a period of a particular amount.
#### 39 Later legislation may limit jobmaker scheme
An entitlement to jobmaker hiring credit payment under this Part may be cancelled, revoked, terminated, varied or made subject to conditions by or under later legislation.
## Part 10—Application, saving and transitional provisions
### Division 1—Application and transitional provisions relating to the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 2) 2020
#### 100 Definitions
In this Division:
> amending instrument means the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 2) 2020.
> commencement time means the time when the amending instrument commences.
#### 101 Application
Subject to sections 102 and 103, the amendments made by Parts 1 and 2 of Schedule 1 to the amending instrument apply in relation to jobkeeper fortnights beginning on or after 30 March 2020.
#### 102 Application—individuals aged 16 or 17 years on 1 March 2020
The amendments of sections 9 and 12 made by items 11, 12, 14 and 15 of Schedule 1 to the amending instrument apply in relation to jobkeeper fortnights beginning at or after the commencement time.
#### 103 Application—nomination requirements for business participants
The amendment of subsection 12(4) made by item 37 of Schedule 1 to the amending instrument applies in relation to nomination notices given at or after the commencement time.
#### 104 Transitional—time required for election
If an entity notifies the Commissioner that the entity elects to participate in the jobkeeper scheme before the commencement time, paragraph 8(9)(b) applies to the entity as if a reference in that paragraph to “within 7 days of notifying the Commissioner of the entity’s election to participate in the jobkeeper scheme” were instead a reference to “within 7 days of the commencement of this subsection”.
#### 105 Transitional—requirement to give employees notice of election to participate
(1) If an entity notifies the Commissioner that the entity elects to participate in the jobkeeper scheme before the commencement time, paragraph 10A(2)(a) applies to the entity as if a reference in that paragraph to “within 7 days of the entity notifying the Commissioner of the entity’s election to participate” were instead a reference to “no later than 7 days after the commencement of this section”.
(2) An entity is not required to give a notice to an individual under section 10A if the entity reasonably believes that, on 1 March 2020:
(a) the individual was aged 16 or 17 years; and
(b) the individual was:
(i) undertaking full‑time study (within the meaning of the Social Security Act 1991); and
(ii) not independent within the meaning of section 1067A of that Act.
### Division 2—Application provisions relating to the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 3) 2020
#### 106 Definitions
In this Division:
> amending instrument means the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 3) 2020.
#### 107 Application
The amendments made by Schedule 1 to the amending instrument apply in relation to jobkeeper fortnights beginning on or after 30 March 2020.
### Division 3—Application provisions relating to the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 5) 2020
#### 108 Application
The amendments made by items 1 to 3 of Schedule 1 to the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 5) 2020 apply in relation to jobkeeper fortnights beginning on or after 20 July 2020.
### Division 4—Application provisions relating to the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 7) 2020
#### 109 Definitions
In this Division:
> amending instrument means the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 7) 2020.
#### 110 Application
Subject to section 111, the amendments made by items 1 to 23 of Schedule 1 to the amending instrument apply in relation to jobkeeper fortnights beginning on or after 3 August 2020.
#### 111 Transitional—notice requirement for certain 1 March 2020 employees
If paragraph 10B(2)(c) would require an individual to give a notice before 7 days after the commencement of this section, that paragraph applies to the individual as if a reference in that paragraph to “within 7 days of again becoming employed by the entity” were instead a reference to “no later than 7 days after the commencement of this section”.
### Division 5—Application provisions relating to the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 8) 2020
#### 112 Definitions
In this Division:
> amending instrument means the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 8) 2020.
#### 113 Application
(1) Subject to subsection (2), the amendments made by Parts 1, 2 and 3 of Schedule 1 to the amending instrument apply in relation to jobkeeper fortnights beginning on or after the commencement of this section.
(2) Subsections 8B(3), (4), (5) and (6), as inserted by Part 2 of Schedule 1 to the amending instrument, apply in relation to quarters ending on or after the commencement of this section.