Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Incorporating amendments made by F2020L00479, F2020L00546, F2020L00603, F2020L00605, F2020L00884, F2020L00921, F2020L01021, F2020L01165, F2020L01534 and F2021L00305)

Part 2   Jobkeeper payment

Division 2   Entitlement based on paid employees

10B   Requirement for certain 1 March 2020 employees to notify employer of status


(1) An individual must give an entity a notice under subsection (2) if:

(a) the individual is a 1 March 2020 employee of the entity; and

(b) before 1 July 2020, the individual stopped being employed by the entity; and

(c) after 1 July 2020, the individual again becomes employed by the entity.

Note: In certain circumstances, a 1 March 2020 employee might be excluded from being an eligible employee of the entity: see subsection 9(3B).


(2) The notice must:

(a) be in the approved form; and

(b) state whether or not the individual has given a nomination notice to another entity under subsection 9(3); and

(c) be given within 7 days of again becoming employed by the entity.

Note: Refusal or failure to give a notice as required by this section is an offence under section 8C of the Taxation Administration Act 1953.