S 12 repealed by FRLI No F2026L00133, s 4 and Sch 1 item 18, effective 1 July 2026. S 12A formerly read:
SECTION 12A CERTAIN SALARY OR WAGES EXCLUDED
-
AMOUNTS PAID TO SATISFY JOBKEEPER WAGE CONDITION
Scope
12A(1)
This section applies in relation to jobkeeper fortnights beginning on or after 30 March 2020.
Excluded salary or wages
12A(2)
For the purposes of paragraph 27(1)(e) of the Act, salary or wages paid by an employer to an employee in respect of a jobkeeper fortnight are prescribed to the extent (if any) that:
(a)
the amount of the salary or wages exceeds the amount of salary or wages the employer is required to pay the employee in respect of the fortnight in relation to the performance of work (including the taking of leave); and
(b)
the excess is reasonably attributable to amounts paid by the employer to the employee for the purpose of satisfying the wage condition in respect of the employee for the fortnight.
12A(3)
(Repealed by FRLI No F2020L01610)
History
S 12A(3) repealed by FRLI No F2020L01610, s 4 and Sch 2 item 12, effective 18 December 2020. S 12A(3) formerly read:
12A(3)
In addition to subsection (2), for the purposes of paragraph 27(1)(e), if:
(a)
an amount greater than nil (the
remaining amount
) remains after reducing the salary or wages the employer pays to the employee in a calendar month by so much of those salary or wages as are prescribed under subsection (2); and
(b)
the remaining amount is less than
$
450;
then the salary or wages consisting of the remaining amount for the calendar month are also prescribed.
Definitions
12A(4)
In this section:
jobkeeper fortnight
has the same meaning as in the
Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
.
wage condition
means the wage condition set out in the
Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
.
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