The majority of the jobkeeper provisions of the Fair Work Act 2009 were repealed on 29 March 2021. The Fair Work Commission has limited power to deal with jobkeeper disputes on or after this date.
Attachment 5 sets out the jobkeeper provisions of the Fair Work Act that continue to apply on and after 29 March 2021.
The jobkeeper provisions of the Fair Work Act applied from 9 April 2020. Most of the jobkeeper provisions of the Fair Work Act were repealed on 29 March 2021 and do not apply on or after 29 March 2021.
See Attachment 5 for information about the jobkeeper provisions that apply on and after 29 March 2021.
Some employers that were entitled to jobkeeper payments prior to, but not on or after, 28 September 2020 (‘legacy employers’) and their employees can access modified flexibilities under Part 6-4C. Legacy employers that satisfy the ‘10% decline in turnover test’ and hold a ‘10% decline in turnover certificate’ can:
subject to greater restrictions than qualifying employers.
An employer satisfies the ‘10% decline in turnover test’ for a designated quarter if the employer’s actual GST turnover for the previous quarter is at least 10% less than their actual GST turnover for the corresponding quarter in the previous year.[1]
A quarter is the period of 3 months ending on 31 March, 30 June, 30 September or 31 December.[2]
The ‘designated quarter’ for a direction or request made:
A ‘10% decline in turnover certificate’ must be issued by an ‘eligible financial service provider’ that is satisfied that the employer meets the 10% decline in turnover test for the designated quarter. An ‘eligible financial service provider’ is a registered tax agent or BAS agent, or a qualified accountant.[3]
However, a 10% decline in turnover certificate cannot be issued by:
Small business employers (that have less than 15 employees) do not require a certificate from an eligible financial service provider. Instead, if the employer or an individual who is authorised by the employer and has knowledge of the employer’s financial affairs makes a statutory declaration that says the employer satisfied the 10% decline in turnover test, this is taken to be a 10% decline in turnover certificate.[5] A person must not knowingly make a false statement in such a statutory declaration. This is a civil remedy provision.[6]