Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

PART 3 - JOBMAKER HIRING CREDIT PAYMENT  

Division 2 - Entitlement  

SECTION 29  

29   WHEN AN ENTITY IS DISQUALIFIED FOR THE JOBMAKER SCHEME  

For the purposes of paragraph 27(1)(c) , an entity is disqualified for the jobmaker scheme for a period if:

(a)    at or before the end of the period, the entity terminates the employment, or reduces the ordinary hours of work, of an employee; and

(b)    the termination or reduction is done, with one or more other actions, as part of a scheme for the sole or dominant purpose of the entity obtaining a jobmaker hiring credit payment, or increasing the amount of the entity ' s jobmaker hiring credit payment, for one or more periods.

Note 1:

An entity that is disqualified for the jobmaker scheme for a period is also disqualified for the jobmaker scheme for all subsequent periods.

Note 2:

The other actions referred to in paragraph 29(b) could include engaging one or more other employees who would be eligible additional employees of the entity.

Note 3:

Generally, an agreement between an employer and an employee to vary the employee ' s hours would not be done for a purpose referred to in paragraph 29(b) .

Note 4:

Conduct referred to in paragraph 29(a) may contravene, or be unlawful under, another law (see, for example, the Fair Work Act 2009 and the Age Discrimination Act 2004 ), whether or not it results in the entity being disqualified for the jobmaker scheme.