Document ID: chunk:federal_register_of_legislation:C2020A00081:clause:2_789gje
Version: federal_register_of_legislation:C2020A00081
Segment Type: clause
Provision Reference: sch 2 cl 789GJE
Character Range: 22849–25561

789GJE  Termination of direction if employer ceases to satisfy the 10% decline in turnover test

Test time
 (1) For the purposes of this section, test time means:
 (a) the start of 28 October 2020; or
 (b) the start of 28 February 2021.

Termination of direction
 (2) If:
 (a) an employer of an employee gave the employee a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC; and
 (b) the direction applies to the employee at a test time; and
 (c) at the test time, the employer did not hold a 10% decline in turnover certificate that covers the employer for the designated quarter applicable to that time;
the direction ceases to have effect immediately after the test time.
Note 1: Under section 789GCC, the designated quarter applicable to the start of 28 October 2020 is the quarter ending on 30 September 2020.
Note 2: Under section 789GCC, the designated quarter applicable to the start of 28 February 2021 is the quarter ending on 31 December 2020.

Notification of termination of direction
 (3) If:
 (a) an employer of an employee gave the employee a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC; and
 (b) the direction will cease to have effect immediately after a test time;
then, before the test time, the employer must give the employee a written notice that explains:
 (c) that the direction will cease to have effect; and
 (d) when the direction will cease to have effect.
Note: This subsection is a civil remedy provision (see Part 4‑1) unless subsection (4) applies.
 (4) Section 539 (civil remedy) does not apply to a contravention by an employer of subsection (3) of this section unless the employer has previously contravened that subsection on one or more occasions.

Notification of continuation of direction
 (5) If:
 (a) an employer of an employee gave the employee a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC; and
 (b) the direction will not cease to have effect immediately after a test time;
then, before the test time, the employer must give the employee a written notice that explains that the direction will not cease to have effect immediately after the test time.
Note 1: This subsection is a civil remedy provision (see Part 4‑1) unless subsection (6) applies.
Note 2: Section 789GP deals with the circumstances in which a jobkeeper enabling direction ceases to have effect (for example, if the direction is withdrawn, revoked or replaced by the employer or if the direction is terminated under this section.
 (6) Section 539 (civil remedy) does not apply to a contravention by an employer of subsection (5) of this section unless the employer has previously contravened that subsection on one or more occasions.