Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 9) 2020 (F2020L01534)

Schedule 1 Amendments

Insert:

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.

eligible additional employee has the meaning given by section 30.

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).

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.

lower rate days has the meaning given by subsection 34(4).

maximum payable days has the meaning given by subsection 34(6).

payroll amount has the meaning given by paragraph 32(1)(b).

payroll increase has the meaning given by paragraph 32(1)(a).

widely held unit trust has the meaning given by section 272-105 in Schedule 2F to the Income Tax Assessment Act 1936.