Document ID: chunk:federal_register_of_legislation:F2022C00026:reg:11:p2
Version: federal_register_of_legislation:F2022C00026
Segment Type: reg
Provision Reference: reg 11 (pt 2/3)
Character Range: 52185–54608

this section to a jobkeeper payment for an individual for a fortnight if another entity is entitled under this section or section 6 or 12A to a jobkeeper payment for the individual for the fortnight.

Entity must notify individual
 (5) Unless the entity is a sole trader, the entity must notify an individual in writing within 7 days of giving the Commissioner details of the individual under paragraph (1)(f).
Note: In the case of a sole trader, the entity and the individual are the same: see item 1 of the table in subsection 12(2).
 (5A) Unless the entity is a sole trader, the entity must notify an individual in writing within 7 days of giving the Commissioner a notice under paragraph 11(1)(fa) in respect of the individual. The notice must state whether the rate notified to the Commissioner under that paragraph was the higher rate or the lower rate.

Integrity rule
 (6) An entity is not entitled to a jobkeeper payment under this section unless the entity had an ABN on 12 March 2020 (or a later time allowed by the Commissioner), and the requirement in subsection (7) or (8) is satisfied.
 (7) For the purposes of subsection (6), the requirement in this subsection is satisfied if:
 (a) an amount was included in the entity's assessable income for the 2018‑19 income year in relation to it carrying on a business; and
 (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the amount should be so included.
 (8) For the purposes of subsection (6), the requirement in this subsection is satisfied if:
 (a) the entity made a taxable supply in a tax period that applied to it that:
 (i) started on or after 1 July 2018; and
 (ii) ended before 12 March 2020; and
 (b) the Commissioner had notice on or before 12 March 2020 (or a later time allowed by the Commissioner) that the entity had made the taxable supply.
 (9) For the purposes of subsection (8), in determining whether the entity made a supply (within the meaning of the GST Act) that is a taxable supply:
 (a) assume that the entity is registered (within the meaning of that Act); and
 (b) assume that the supply is neither GST‑free (within the meaning of that Act) nor input taxed (within the meaning of that Act); and
 (c) for an entity carrying on business solely in the external Territories—assume that the external Territories are part of the indirect tax zone (within the meaning of that Act).