PART 2
-
JOBKEEPER PAYMENT
Division 3A
-
Entitlement based on paid religious practitioners
History
Div 3A inserted by FRLI No F2020L00546, s 4 and Sch 1 item 16, effective 1 May 2020. FRLI No F2020L00546, s 4 and Sch 1 item 46 contain the following application, saving and transitional provisions:
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
RULE 100 Definitions
100
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.
RULE 101 Application
101
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.
RULE 102 Application
-
individuals aged 16 or 17 years on 1 March 2020
102
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.
RULE 103 Application
-
nomination requirements for business participants
103
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.
RULE 104 Transitional
-
time required for election
104
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
"
.
RULE 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.
SECTION 12BA
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
.
History
S 12BA inserted by FRLI No F2020L01165, s 4 and Sch 1 item 34, applicable in relation to jobkeeper fortnights beginning on or after 16 September 2020.