Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
Each of the following is a reference period for an individual for an entity:
(a) a period set out in an applicable item of the following table;
(b) an alternative reference period determined by the Commissioner under subsection (2) that applies to the individual.
Note:
The reference period is used to determine whether the higher rate or lower rate of jobkeeper payment is payable for an individual: see sections 9A , 12AA and 12BA .
| Reference periods | ||
| Item | If the individual is: | The reference period is: |
| 1 | an eligible employee of the entity | (a) the 28-day period ending at the end of the most recent pay cycle for the employee for the entity that ended before 1 March 2020; or
(b) the 28-day period ending at the end of the most recent pay cycle for the employee for the entity that ended before 1 July 2020 |
| 2 | the eligible business participant for the entity | the month of February 2020 |
| 3 | an eligible religious practitioner for the entity | the month of February 2020 |
Alternative reference period determined by Commissioner
4A(2)
The Commissioner may, by legislative instrument, determine that an alternative reference period applies to a specified class of individuals if the Commissioner considers that a period set out in the table in subsection (1) may not be a suitable reference period for the purpose of applying subsection 9A(1) , 12AA(1) or section 12BA to individuals in the specified class.
4A(3)
A period determined under subsection (2) must be of the same duration as the period that the Commissioner considers may not be suitable.
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