5Eligible employee for rebate

5 Eligible employee for rebate

(1)  For the purposes of this Act, a person is an eligible employee if –

(a) the person is employed or engaged as a trainee, or apprentice, by an employer within the eligible period; or

(b) the person –

(i) is employed or engaged within the eligible period by an employer, as a new employee of that employer, in employment that is not casual employment within the meaning of the Industrial Relations Act 1984 ; and

(ii) is a youth employee at the time of being so employed or engaged.

(2)  For the purposes of subsection (1)(a) , a person is employed or engaged as a trainee, or apprentice, within the eligible period if the person's training contract takes effect under the Training and Workforce Development Act 2013 within the eligible period.

(3)  For the purposes of subsection (1)(b) , a youth employee is a new employee of an employer, if the youth employee –

(a) [Section 5 Subsection (3) amended by No. 9 of 2020, s. 11, Applied:01 Apr 2020] was not employed or engaged by that employer –

(i) in relation to the period specified in paragraph (ab)(i) of the definition of eligible period in section 3 , on 25 May 2017; or

(ii) in relation to the period specified in paragraph (ab)(ii) of the definition of eligible period in section 3 , on 31 March 2020; and

(b) [Section 5 Subsection (3) amended by No. 9 of 2020, s. 11, Applied:01 Apr 2020] has not been previously employed, or engaged, by that employer within the relevant eligible period.