Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
PART 2
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JOBKEEPER PAYMENT
Division 2
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Entitlement based on paid employees
SECTION 10
WAGE CONDITION
10(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 ).
10(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:
10(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.
10(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.
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 ).
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Hide history note10(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).
10(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.
10(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.
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