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 12B MEANING OF ELIGIBLE RELIGIOUS PRACTITIONER

View history reference

12B(1)
An individual is an eligible religious practitioner for an entity that is a registered religious institution for a fortnight if:

(a) the individual is not employed by the institution at any time in the fortnight; and

(b) the individual satisfies the requirements in subsection (2) at a time in the fortnight; and

(c) the individual satisfies the requirements in subsections (3) and (4); and

(d) the individual is not excluded from being an eligible religious practitioner for the institution for the fortnight under subsection (5).

Fortnightly requirements

12B(2)
The requirements are satisfied at a time if, at that time:

(a) the individual is a religious practitioner; and

(b) the individual is doing an activity, or a series of activities:

(i) in pursuit of the individual ' s vocation as a religious practitioner; and

(ii) as a member of the registered religious institution.

1 March 2020 requirements

12B(3)
The requirements are that, on 1 March 2020:

(a) the individual was aged 16 years or over; and

(b) if the individual was aged 16 or 17 years - the individual was:

(i) independent within the meaning of section 1067A of the Social Security Act 1991 ; or

(ii) not undertaking full-time study (within the meaning of the Social Security Act 1991 ); and

(c) the individual satisfied the requirements in subsection (2); and

(d) the individual:

(i) was an Australian resident (within the meaning of section 7 of the Social Security Act 1991 ); or

(ii) was a resident of Australia for the purposes of the Income Tax Assessment Act 1936 and was the holder of a special category visa referred to in the regulations under the Migration Act 1958 as a Subclass 444 (Special Category) visa.

Nomination requirements

12B(4)
The requirements are that:

(a) the individual has given to the entity a notice (the nomination notice ) in the approved form stating that:

(i) the individual satisfies the requirements in subsection (3) and in paragraph (b) of this subsection in relation to the entity; and

(ii) the individual agrees to be nominated by the entity as an eligible religious practitioner for the entity for the purposes of the jobkeeper scheme; and

(b) at the time the individual gives the entity the nomination notice:

(i) the individual satisfies the requirements in subsection (2) in relation to the entity for the fortnight in which the time occurs; and

(ii) the individual is not an employee (other than a casual employee) of another entity; and

(iii) the individual is not excluded under subsection (5) from being an eligible religious practitioner for the entity for the fortnight in which the time occurs; and

(iv) the individual has not given any other entity, or the Commissioner, a nomination notice under this subsection or subsection 9(3) or 12(4) .

Note:

If an overpayment results from an individual nominating with more than one entity, the individual may be jointly and severally liable to pay the overpayment and any general interest charge on the overpayment: see section 11 of the Act.

Exclusions

12B(5)
An individual is excluded from being an eligible religious practitioner for an entity for a fortnight if:

(a) parental leave pay is payable to the individual and the individual ' s PPL period overlaps with, or includes, the fortnight; or

(b) at any time during the fortnight, the individual is paid dad and partner pay; or

(c) all of the following apply:

(i) the individual is totally incapacitated for work throughout the fortnight;

(ii) an amount is payable to the individual under, or in accordance with, an Australian workers ' compensation law in respect of the individual ' s total incapacity for work;

(iii) the amount is payable in respect of a period that overlaps with, or includes, the fortnight.

View history note

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