Coronavirus Economic Response Package (Payments and Benefits) Higher Rate Determination 2020 (Cth)

Legislative Instrument

Coronavirus Economic Response Package (Payments and Benefits) Higher Rate Determination 2020

I, Christopher David Jordan, Commissioner of Taxation, make this determination under subsection 20(4) of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 and subsection 9A(4) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.

Christopher David Jordan AO Commissioner of Taxation Dated: 16 September 2020

1. Name of instrument

This determination is the Coronavirus Economic Response Package (Payments and Benefits) Higher Rate Determination 2020.

2. Commencement This instrument commences on the day after it is registered on the Federal Register of Legislation.

3. Application

This instrument applies if the Commissioner is satisfied that the hours of the kind referred to in subsection 9A(1) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) for a class of individuals in the reference period are not readily ascertainable. If the Commissioner is so satisfied, this instrument determines the specified circumstances in which the higher rate under section 13 of the Rules is taken to apply to individuals in that class.

4. Determination This determination applies to the classes of individuals covered by section 6 of this instrument. 5. Definitions

Subject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules (including, for the avoidance of doubt, subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules.

6. Employees in respect of whom there are no records or incomplete records of hours including where remuneration is not tied to hourly or contracted rates