Document ID: chunk:federal_register_of_legislation:F2020L01172:body:0:p1
Version: federal_register_of_legislation:F2020L01172
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Legislative Instrument

            Coronavirus Economic Response Package (Payments and Benefits) Higher Rate 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 9A(4) 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) Higher Rate 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 if the Commissioner is satisfied that the hours of the kind referred to in subsection 9A(1) of the Coronavirus Economic Response Package (Payments and Benefits)
Rules 2020 (the Rules) for a class of individuals in the reference period are not readily ascertainable.
If the Commissioner is so satisfied, this instrument determines the specified circumstances in which the higher rate under section 13 of the Rules is taken to apply to individuals in that class.

4.                  Determination
This determination applies to the classes of individuals covered by section 6 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.

 6.                  Employees in respect of whom there are no records or incomplete records of hours including where remuneration is not tied to hourly or contracted rates

 (1)               Where an employer does not have any record, or has incomplete records, of the identified employee's total hours of work, paid leave and paid absence on public holidays in the individual's employment with that entity in the reference period, including where the amounts paid by the employer to an employee or class of employees are by way of salary, wages, commission, bonus or allowances that are not tied to an hourly rate or contracted rate in the reference period, the Commissioner is satisfied that those hours for that class of employees are not readily ascertainable.

 (2)               If subsection (1) applies and the individual employee within the class referred to in that subsection falls within one or more of the determined specified circumstances in section 7, then the higher rate under section 13 of the Rules will apply to that employee.

     7.                  Determination of the specified circumstances
 (1)               In accordance with subsection 9A(4) of the Rules, the higher rate under section 13 of the Rules is taken to apply to the class of employees under subsection 6(1) in