Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

PART 1 - PRELIMINARY  

SECTION 4   DEFINITIONS  

4(1)  


In this instrument:

1 March 2020 employee
: an individual is a 1 March 2020 employee of an entity if the individual satisfied the requirements in subsections 9(2) and (3) in relation to the entity, as those subsections were in force immediately before the commencement of the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No. 7) 2020 .

ACNC-registered charity
has the meaning given by the GST Act.

Act
means the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 .

actual decline in turnover test
means the test set out in section 8B .

approved child care service
has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999 .

approved provider
has the same meaning as in the A New Tax System (Family Assistance) (Administration) Act 1999 .

Australian workers ' compensation law
means a law of the Commonwealth, a State or a Territory relating to workers ' compensation.

baseline headcount
has the meaning given by subsection 31(2) .

baseline payroll amount
has the meaning given by subsection 32(2) .

close associate
has the meaning given by section 4AA .

current GST turnover
has a meaning affected by subsection 8(8) .

dad and partner pay
has the same meaning as in the Paid Parental Leave Act 2010 .

decline in turnover test
means the test set out in sections 8 and 8A .

eligible additional employee
has the meaning given by section 30 .

eligible business participant
has the meaning given by section 12 .

eligible employee
has the meaning given by section 9 .

eligible religious practitioner
has the meaning given by section 12B .

financial institution
has the same meaning as in the Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 .

fortnight
means a 14-day period beginning on a Monday.

headcount increase
has the meaning given by paragraph 31(1)(a) .

headcount increase number
has the meaning given by paragraph 31(1)(b) .

higher rate days
has the meaning given by subsection 34(3) .

holder
, in relation to a visa, has the same meaning as in the Migration Act 1958 .

jobkeeper fortnight
has the meaning given by subsection 6(5) .

jobkeeper payment
means a jobkeeper payment payable to an entity under section 14 .

jobkeeper scheme
means the scheme relating to the jobkeeper payment set out in Part 2 .

jobmaker hiring credit payment
means a jobmaker hiring credit payment payable to an entity under section 35 .

Note:

See section 33 for the amount of the jobmaker hiring credit payment.

jobmaker period
has the meaning given by subsection 27(2) .

jobmaker scheme
means the scheme relating to the jobmaker hiring credit payment set out in Part 3 .

listed Australian shares
means shares in a listed public company, if the shares are listed for quotation in the official list of a stock exchange that is listed under the heading " Australia " in regulations made under the Income Tax Assessment Act 1997 for the purposes of the definition of approved stock exchange in that Act.

long term casual employee
has the meaning given by subsection 9(5) .

lower rate days
has the meaning given by subsection 34(4) .

maximum payable days
has the meaning given by subsection 34(6) .

non-profit body
has the same meaning as in section 23-15 of the GST Act.

Note:

The term non-profit body is not defined in the GST Act. However, this definition ensures that the meaning of the term in this instrument does not diverge from the meaning of the term in section 23-15 of that Act.

objection decision
has the same meaning as in section 14ZY of the Taxation Administration Act 1953 .

parental leave pay
has the same meaning as in the Paid Parental Leave Act 2010 .

pay cycle
for an employee for an entity means a regular period for which the entity would usually pay the employee in relation to the performance of work by the employee.

payroll amount
has the meaning given by paragraph 32(1)(b) .

payroll increase
has the meaning given by paragraph 32(1)(a) .

PPL period
has the same meaning as in the Paid Parental Leave Act 2010 .

projected GST turnover
has the meaning given by the GST Act (as affected by subsection 8(8) of this instrument).

reference period
has the meaning given by section 4A .

registered religious institution
means an institution that is:


(a) a registered charity; and


(b) registered under the Australian Charities and Not-for-profits Commission Act 2012 as the subtype of entity mentioned in column 2 of item 4 of the table in subsection 25-5(5) of that Act.

relevant comparison period
has the meaning given by subsection 8(7) .

relevant employee
has the meaning given by section 10A .

religious practitioner
means:


(a) a minister of religion; or


(b) a full-time member of a religious order.

school
has the meaning given by the GST Act.

specified percentage
, for an entity, has the meaning given by subsection 8(2) .

Table A provider
has the same meaning as in the Higher Education Support Act 2003 .

Table B provider
has the same meaning as in the Higher Education Support Act 2003 .

taxation objection
has the same meaning as in section 14ZL of the Taxation Administration Act 1953 .

turnover test period
has the meaning given by subsection 8(7) .

widely held unit trust
has the meaning given by section 272-105 in Schedule 2F to the Income Tax Assessment Act 1936 .

4(2)  
Subject to subsection (1) , an expression used in this instrument that is defined in the Income Tax Assessment Act 1997 has the same meaning in this instrument as it has in that Act.




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