Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
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.
In certain circumstances, a 1 March 2020 employee might be excluded from being an eligible employee of the entity: see subsection 9(3B) .10B(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.
Refusal or failure to give a notice as required by this section is an offence under section 8C of the Taxation Administration Act 1953 .