Commonwealth Consolidated Acts Commonwealth Consolidated Acts"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
(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"jobkeeper enabling direction" means a direction authorised by repealed section 789GDC, 789GE, 789GF, 789GJA, 789GJB or 789GJC.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 .
"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.