Coronavirus Economic Response Package (Payments and Benefits) Alternative Reference Period Determination 2020 (Cth)

Legislative Instrument

Coronavirus Economic Response Package (Payments and Benefits) Alternative Reference Period 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 4A(2) 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) Alternative Reference Period 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 to provide an alternative reference period for a specified class of individuals in determining whether the higher or lower rate of a JobKeeper payment amount applies to an individual who is an eligible employee, an eligible business participant, or an eligible religious practitioner, if the Commissioner considers that the period set out in the table in subsection 4A(1) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) may not be a suitable reference period for the purpose of applying subsection 9A(1) and 12AA(1) or section 12BA of the Rules to individuals in the specified class.

4. Determination This determination applies to individuals in the classes of individuals described in this determination, covered by sections 6 to 8 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.