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 12C PAYMENT CONDITION

View history reference

12C(1)
For the purposes of paragraph 12A(1)(e) , an entity satisfies the payment condition in respect of an individual for a fortnight if:

(a) in the fortnight, the entity makes one or more payments to the individual from which an amount must be withheld under section 12-47 in Schedule 1 to the Taxation Administration Act 1953 ; or

(b) in the fortnight, the entity provides either or both of the following to the individual:

(i) a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986 );

(ii) a benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986 ) that is an exempt benefit for the purposes of that Act.

12C(2)
If there is a regular period for which the entity would usually pay religious practitioners, 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.

12C(3)
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.

View history note

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