Document ID: chunk:federal_register_of_legislation:F2022C00026:reg:10b
Version: federal_register_of_legislation:F2022C00026
Segment Type: reg
Provision Reference: reg 10B
Character Range: 48740–49703

10B  Requirement for certain 1 March 2020 employees to notify employer of status
 (1) An individual must give an entity a notice under subsection (2) if:
 (a) the individual is a 1 March 2020 employee of the entity; and
 (b) before 1 July 2020, the individual stopped being employed by the entity; and
 (c) after 1 July 2020, the individual again becomes employed by the entity.
Note: In certain circumstances, a 1 March 2020 employee might be excluded from being an eligible employee of the entity: see subsection 9(3B).
 (2) The notice must:
 (a) be in the approved form; and
 (b) state whether or not the individual has given a nomination notice to another entity under subsection 9(3); and
 (c) be given within 7 days of again becoming employed by the entity.
Note: Refusal or failure to give a notice as required by this section is an offence under section 8C of the Taxation Administration Act 1953.

Division 3—Entitlement based on business participation