Document ID: chunk:federal_register_of_legislation:C2025C00150:section:789gc
Version: federal_register_of_legislation:C2025C00150
Segment Type: section
Provision Reference: s 789GC
Character Range: 2029464–2031623

789GC  Definitions
  In this Part:
10% decline in turnover certificate has the meaning given by section 789GCD.
10% decline in turnover test means the test set out in section 789GCB.
current GST turnover has the same meaning as in the jobkeeper payment rules.
decline in turnover test has the same meaning as in the jobkeeper payment rules.
designated employment provision means:
 (a) a provision of this Act (other than a provision of this Part or a provision mentioned in section 789GZ); or
 (b) a provision of:
 (i) a fair work instrument; or
 (ii) a contract of employment; or
 (iii) a transitional instrument (within the meaning of item 2 of Schedule 3 to the Transitional Act).
designated quarter applicable to a time has the meaning given by section 789GCC.
eligible financial service provider means:
 (b) a registered tax agent or BAS agent; or
 (c) a qualified accountant.
employee means a national system employee.
Note: See also Division 2 of Part 6‑4A (TCF contract outworkers taken to be employees in certain circumstances).
employer means a national system employer.
fortnight means a 14‑day period beginning on a Monday.
hourly rate of pay guarantee has the meaning given by section 789GDB.
jobkeeper enabling direction means a direction authorised by repealed section 789GDC, 789GE, 789GF, 789GJA, 789GJB or 789GJC.
jobkeeper payment means a payment that:
 (a) is payable by the Commonwealth in accordance with the jobkeeper payment rules; and
 (b) is known as jobkeeper payment.
jobkeeper payment rules means rules made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020.
licence includes:
 (a) registration; and
 (b) permit.
minimum payment guarantee has the meaning given by section 789GDA.
qualified accountant has the same meaning as in the Corporations Act 2001.
qualifies for the jobkeeper scheme has the meaning given by section 789GCA.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
registered tax agent or BAS agent has the same meaning as in the Tax Agent Services Act 2009.
wage condition means the wage condition set out in the jobkeeper payment rules.