Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

PART 1 - PRELIMINARY  

SECTION 4A   MEANING OF REFERENCE PERIOD  

4A(1)  
Each of the following is a reference period for an individual for an entity:


(a) a period set out in an applicable item of the following table;


(b) an alternative reference period determined by the Commissioner under subsection (2) that applies to the individual.

Note:

The reference period is used to determine whether the higher rate or lower rate of jobkeeper payment is payable for an individual: see sections 9A , 12AA and 12BA .


Reference periods
Item If the individual is: The reference period is:
1 an eligible employee of the entity (a) the 28-day period ending at the end of the most recent pay cycle for the employee for the entity that ended before 1 March 2020; or
(b) the 28-day period ending at the end of the most recent pay cycle for the employee for the entity that ended before 1 July 2020
2 the eligible business participant for the entity the month of February 2020
3 an eligible religious practitioner for the entity the month of February 2020

Alternative reference period determined by Commissioner

4A(2)  
The Commissioner may, by legislative instrument, determine that an alternative reference period applies to a specified class of individuals if the Commissioner considers that a period set out in the table in subsection (1) may not be a suitable reference period for the purpose of applying subsection 9A(1) , 12AA(1) or section 12BA to individuals in the specified class.

4A(3)  
A period determined under subsection (2) must be of the same duration as the period that the Commissioner considers may not be suitable.




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