12ACertain salary or wages excluded—amounts paid to satisfy jobkeeper wage condition

#### 12A Certain salary or wages excluded—amounts paid to satisfy jobkeeper wage condition Scope (1) This section applies in relation to jobkeeper fortnights beginning on or after 30 March 2020. Excluded salary or wages (2) For the purposes of paragraph 27(1)(e) of the Act, salary or wages paid by an employer to an employee in respect of a jobkeeper fortnight are prescribed to the extent (if any) that: (a) the amount of the salary or wages exceeds the amount of salary or wages the employer is required to pay the employee in respect of the fortnight in relation to the performance of work (including the taking of leave); and (b) the excess is reasonably attributable to amounts paid by the employer to the employee for the purpose of satisfying the wage condition in respect of the employee for the fortnight. Definitions (4) In this section: > jobkeeper fortnight has the same meaning as in the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020. > wage condition means the wage condition set out in the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.