Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

PART 2 - JOBKEEPER PAYMENT  

Division 5 - Administration  

SECTION 19   TIME LIMIT FOR JOBKEEPER SCHEME  

19(1)    
Subject to subsection (2) , despite anything in this Part:

(a)    the Commissioner must not pay an amount by way of a jobkeeper payment after 31 March 2022; and

(b)    if:

(i) an entity is entitled to a jobkeeper payment for a fortnight (disregarding this paragraph); and

(ii) the Commissioner would contravene paragraph (a) by paying that jobkeeper payment;

the entity is not entitled to the jobkeeper payment for the fortnight.

19(2)    

Subsection (1) does not apply to a payment that is required to give effect to:

(a)    an objection decision; or

(b)    if a decision of the AAT on the review of an objection decision has become final for the purposes of subsection 14ZZL(1) of the Taxation Administration Act 1953 - the decision of the AAT; or

(c)    if an order of a court on an appeal against an objection decision has become final for the purposes of subsection 14ZZQ(1) of the Taxation Administration Act 1953 - the order of the court;

if the taxation objection related to the relevant objection decision was lodged with the Commissioner on or before 30 November 2021 (disregarding any effect of subsection 14ZX(3) of the Taxation Administration Act 1953 ).