Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
PART 2
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JOBKEEPER PAYMENT
Division 3A
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Entitlement based on paid religious practitioners
SECTION 12A
ENTITY
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S ENTITLEMENT TO JOBKEEPER PAYMENT FOR A RELIGIOUS PRACTITIONER
12A(1)
An entity is entitled to a jobkeeper payment for an individual for a fortnight if:
(a) the fortnight is a jobkeeper fortnight (see subsection 6(5) ); and
(b) the entity is a registered religious institution; and
(c) the entity qualifies for the jobkeeper scheme for the fortnight (see section 7 ); and
(d) the individual is an eligible religious practitioner for the entity for the fortnight (see section 12B ); and
(e) the entity has satisfied the payment condition in section 12C in respect of the individual for the fortnight; and
(f) the entity has notified the Commissioner in the approved form at or before the time referred to in subsection (2) that the entity elects to participate in the jobkeeper scheme; and
(g) the entity has given information about the entitlement for the fortnight, including details of the individual, to the Commissioner in the approved form; and
(ga) for a jobkeeper fortnight beginning on or after 28 September 2020 - the entity has notified the Commissioner in the approved form as to whether the higher rate or the lower rate applies to the individual (see section 12BA ); and
(h) the entity has not notified the Commissioner in the approved form that the entity no longer wishes to participate in the jobkeeper scheme.
12A(2)
For the purposes of paragraph (1)(f), the time at or before which the entity must notify the Commissioner that the entity elects to participate in the jobkeeper scheme is:
(a) for an entitlement arising in the first, second or third jobkeeper fortnight - the end of the third jobkeeper fortnight; or
(b) for an entitlement arising in another fortnight - the end of the fortnight.
No other entity to be entitled for the same individual
12A(3)
An entity cannot be entitled under this section to a jobkeeper payment for an individual if another entity is entitled under this section or section 6 or 11 to a jobkeeper payment for the individual.
Entity must notify individual
12A(4)
The entity must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(g).
12A(4A)
The entity must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 12A(1)(ga) in respect of the individual. The notice must state whether the rate notified to the Commissioner under that paragraph was the higher rate or the lower rate.
Integrity rule
12A(5)
An entity is not entitled to a jobkeeper payment under this section unless the entity was a registered religious institution on 12 March 2020.
View history note
Hide history noteAn entity is entitled to a jobkeeper payment for an individual for a fortnight if:
(a) the fortnight is a jobkeeper fortnight (see subsection 6(5) ); and
(b) the entity is a registered religious institution; and
(c) the entity qualifies for the jobkeeper scheme for the fortnight (see section 7 ); and
(d) the individual is an eligible religious practitioner for the entity for the fortnight (see section 12B ); and
(e) the entity has satisfied the payment condition in section 12C in respect of the individual for the fortnight; and
(f) the entity has notified the Commissioner in the approved form at or before the time referred to in subsection (2) that the entity elects to participate in the jobkeeper scheme; and
(g) the entity has given information about the entitlement for the fortnight, including details of the individual, to the Commissioner in the approved form; and
(ga) for a jobkeeper fortnight beginning on or after 28 September 2020 - the entity has notified the Commissioner in the approved form as to whether the higher rate or the lower rate applies to the individual (see section 12BA ); and
(h) the entity has not notified the Commissioner in the approved form that the entity no longer wishes to participate in the jobkeeper scheme.
Note 1:
Some provisions of the Act also affect whether an entity is entitled to a jobkeeper payment: see section 14 of the Act (about record keeping) and section 19 of the Act (about contrived schemes).
Note 2:
The approved form may require further information: see paragraph 388-50(1)(c) in Schedule 1 to the Taxation Administration Act 1953 .
12A(2)
For the purposes of paragraph (1)(f), the time at or before which the entity must notify the Commissioner that the entity elects to participate in the jobkeeper scheme is:
(a) for an entitlement arising in the first, second or third jobkeeper fortnight - the end of the third jobkeeper fortnight; or
(b) for an entitlement arising in another fortnight - the end of the fortnight.
Note:
The Commissioner may defer the time for giving an approved form: see section 388-55 in Schedule 1 to the Taxation Administration Act 1953 .
No other entity to be entitled for the same individual
12A(3)
An entity cannot be entitled under this section to a jobkeeper payment for an individual if another entity is entitled under this section or section 6 or 11 to a jobkeeper payment for the individual.
Entity must notify individual
12A(4)
The entity must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(g).
12A(4A)
The entity must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 12A(1)(ga) in respect of the individual. The notice must state whether the rate notified to the Commissioner under that paragraph was the higher rate or the lower rate.
Integrity rule
12A(5)
An entity is not entitled to a jobkeeper payment under this section unless the entity was a registered religious institution on 12 March 2020.
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