Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

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 12A ENTITY ' S ENTITLEMENT TO JOBKEEPER PAYMENT FOR A RELIGIOUS PRACTITIONER

View history reference

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

View history reference

(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

View history reference

(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 .

View history note

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)

View history reference

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.

View history note

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

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