Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

PART 2 - JOBKEEPER PAYMENT  

Division 3A - Entitlement based on paid religious practitioners  

SECTION 12C   PAYMENT CONDITION  

12C(1)  
For the purposes of paragraph 12A(1)(e) , an entity satisfies the payment condition in respect of an individual for a fortnight if:


(a) in the fortnight, the entity makes one or more payments to the individual from which an amount must be withheld under section 12-47 in Schedule 1 to the Taxation Administration Act 1953 ; or


(b) in the fortnight, the entity provides either or both of the following to the individual:


(i) a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986 );

(ii) a benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986 ) that is an exempt benefit for the purposes of that Act.

12C(2)  
If there is a regular period for which the entity would usually pay religious practitioners, and that period is longer than a fortnight, then in applying this section those payments are to be allocated to a fortnight or fortnights in a reasonable manner.

12C(3)  
For the purposes of this section, the Commissioner may treat a particular event that happened in a fortnight as having happened in a different fortnight or fortnights, if, or to the extent that, it is reasonable to do so in the Commissioner ' s opinion.




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