Coronavirus Economic Response Package Omnibus (Measures No. 2) Bill 2020 No. ,2020 - Fortuna ...

 
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2019-2020

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Coronavirus Economic Response
Package Omnibus (Measures No. 2) Bill
2020
No.           , 2020
(Treasury)

A Bill for an Act to provide an economic response,
and deal with other matters, relating to the
coronavirus, and for other purposes
Contents
                 1        Short title ........................................................................................... 1
                 2        Commencement ................................................................................. 1
                 3        Schedules........................................................................................... 3

Schedule 1—Amendment of the Fair Work Act 2009                                                                                   4

      Part 1—Amendments                                                                                                          4
           Fair Work Act 2009                                                                                                    4

      Part 2—Repeal of the core provisions of Part 6-4C of the Fair
             Work Act 2009 etc.                                                                                                23
           Fair Work Act 2009                                                                                                  23

Schedule 2—Payment Acts consequential amendments                                                                               24

      Part 1—Coronavirus economic response payments                                                                            24
           Income Tax Assessment Act 1936                                                                                      24
           Income Tax Assessment Act 1997                                                                                      24
           Social Security Act 1991                                                                                            25
           Taxation Administration Act 1953                                                                                    25
           Veterans’ Entitlements Act 1986                                                                                     27

      Part 2—Paid Parental Leave                                                                                               28
           Paid Parental Leave Act 2010                                                                                        28

      Part 3—Cash flow boosts                                                                                                  30
           Boosting Cash Flow for Employers (Coronavirus Economic Response
           Package) Act 2020                                                                                                   30

      Part 4—Modifications of provisions relating to the social
             security law                                                                                                      31
           Coronavirus Economic Response Package Omnibus Act 2020                                                              31

Schedule 3—Guarantee of lending to small and medium
           enterprises                                                                                                         32
           Guarantee of Lending to Small and Medium Enterprises (Coronavirus
           Economic Response Package) Act 2020                                                                                 32

Schedule 4—Amendments to support the child care sector                                                                         33

No.    , 2020   Coronavirus Economic Response Package Omnibus (Measures No. 2)                                                   i
                                          Bill 2020
Part 1—Review of certain CCS decisions                                      33
         A New Tax System (Family Assistance) (Administration) Act 1999          33

     Part 2—Appropriation                                                        35
         A New Tax System (Family Assistance) (Administration) Act 1999          35

     Part 3—Limits on grant payments made out of standing
            appropriation                                                        36
         A New Tax System (Family Assistance) (Administration) Act 1999          36

Schedule 5—Modification of information and other
           requirements                                                          37

Schedule 6—Additional support for veterans etc.                                  39

Schedule 7—Tax secrecy                                                           42

     Part 1—Tax secrecy exception                                                42
         Taxation Administration Act 1953                                        42

     Part 2—Repeal of tax secrecy exception                                      43
         Taxation Administration Act 1953                                        43

ii     Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                 Bill 2020
1   A Bill for an Act to provide an economic response,
 2   and deal with other matters, relating to the
 3   coronavirus, and for other purposes
 4   The Parliament of Australia enacts:
 5   1 Short title
 6                  This Act is the Coronavirus Economic Response Package Omnibus
 7                  (Measures No. 2) Act 2020.

 8   2 Commencement
 9            (1) Each provision of this Act specified in column 1 of the table
10                commences, or is taken to have commenced, in accordance with
11                column 2 of the table. Any other statement in column 2 has effect
12                according to its terms.

     No.   , 2020    Coronavirus Economic Response Package Omnibus (Measures No. 2)   1
                                               Bill 2020
1

        Commencement information
        Column 1             Column 2                                      Column 3
        Provisions           Commencement                                  Date/Details
        1. Sections 1 to 3   The day this Act receives the Royal Assent.
        and anything in
        this Act not
        elsewhere covered
        by this table
        2. Schedule 1,       The day this Act receives the Royal Assent.
        Part 1
        3. Schedule 1,       28 September 2020.                            28 September
        Part 2                                                             2020
        4. Schedule 2,       At the same time as section 3 of the
        Parts 1 to 3         Coronavirus Economic Response Package
                             (Payments and Benefits) Act 2020
                             commences.
        5. Schedule 2,       Immediately after the commencement of         25 March 2020
        item 27              Schedule 11 to the Coronavirus Economic
                             Response Package Omnibus Act 2020.
        6. Schedule 2,       The day this Act receives the Royal Assent.
        item 28
        7. Schedule 3        The day this Act receives the Royal Assent.
        8. Schedule 4,       The first day on the first CSS fortnight
        Part 1               (within the meaning of the A New Tax
                             System (Family Assistance) Act 1999) that
                             begins after this Act receives the Royal
                             Assent.
        9. Schedule 4,       The day this Act receives the Royal Assent.
        Part 2
        10. Schedule 4,      1 July 2020.                                  1 July 2020
        Part 3
        11. Schedule 5       The day this Act receives the Royal Assent.
        12. Schedule 6       The day this Act receives the Royal Assent.
        13. Schedule 7,      The day this Act receives the Royal Assent.
        Part 1
        14. Schedule 7,      1 July 2023.                                  1 July 2023
        Part 2

    2          Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.      , 2020
                                         Bill 2020
1                  Note:     This table relates only to the provisions of this Act as originally
 2                            enacted. It will not be amended to deal with any later amendments of
 3                            this Act.

 4            (2) Any information in column 3 of the table is not part of this Act.
 5                Information may be inserted in this column, or information in it
 6                may be edited, in any published version of this Act.

 7   3 Schedules
 8                  Legislation that is specified in a Schedule to this Act is amended or
 9                  repealed as set out in the applicable items in the Schedule
10                  concerned, and any other item in a Schedule to this Act has effect
11                  according to its terms.

     No.   , 2020     Coronavirus Economic Response Package Omnibus (Measures No. 2)                 3
                                                Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1   Schedule 1—Amendment of the Fair Work Act
 2         2009
 3   Part 1—Amendments

 4   Fair Work Act 2009
 5   1 Subsection 539(2) (at the end of the table)
 6             Add:
 7

         Part 6-4C—Coronavirus economic response
         39     789GD       (a) an employee;   (a) the Federal Court;           for a serious
                            (b) an employee    (b) the Federal                  contravention
                                organisation;      Circuit Court;               —600 penalty
                            (c) an inspector   (c) an eligible State            units; or
                                                   or Territory court           otherwise—60
                                                                                penalty units
         40     789GDA(2)      (a) an employee;     (a) the Federal Court;      60 penalty
                789GDB(2)      (b) an employee      (b) the Federal             units
                789GDB(3)          organisation;        Circuit Court;
                               (c) an inspector     (c) an eligible State
                789GU
                                                        or Territory court
                789GW
         41     789GXA         (a) an employee;     (a) the Federal Court;      600 penalty
                               (b) an employee      (b) the Federal             units
                                   organisation;        Circuit Court;
                               (c) an inspector     (c) an eligible State
                                                        or Territory court

 8   2 At the end of subsection 576(1)
 9             Add:
10                    ; (r) Coronavirus economic response (Part 6-4C).

11   3 After paragraph 675(2)(j)
12             Insert:
13                  ; (k) an order under Part 6-4C (which deals with the Coronavirus
14                        economic response).

     4         Coronavirus Economic Response Package Omnibus (Measures No. 2)      No.       , 2020
                                         Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                     Amendments Part 1

 1   4 At the end of subsection 716(1)
 2           Add:
 3                  ; (g) a provision of Part 6-4C (which deals with the Coronavirus
 4                         economic response);
 5                    (h) a jobkeeper enabling direction (within the meaning of
 6                         Part 6-4C);
 7                     (i) a provision of an agreement authorised by Part 6-4C.

 8   5 After Part 6-4B
 9           Insert:

10   Part 6-4C—Coronavirus economic response
11   Division 1—Introduction

12   789GA Guide to this Part

13                  The purpose of this Part is to assist employers who qualify for the
14                  jobkeeper scheme to deal with the economic impact of the
15                  Coronavirus known as COVID-19.

16                  This Part authorises an employer who qualifies for the jobkeeper
17                  scheme to give a jobkeeper enabling stand down direction to an
18                  employee (including to reduce hours of work).

19                  This Part authorises an employer who qualifies for the jobkeeper
20                  scheme to give a direction to an employee about:

21                             (a)    the duties to be performed by the employee; or

22                             (b)    the location of the employee’s work.

23                  This Part authorises an employer who qualifies for the jobkeeper
24                  scheme and an employee to make an agreement in relation to:

25                             (a)    the days or times when the employee is to perform
26                                    work; or

     No.   , 2020      Coronavirus Economic Response Package Omnibus (Measures No. 2)     5
                                                 Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1                          (b)    the employee taking annual leave, including at half
 2                                 pay.

 3               This Part provides that an employer who qualifies for the jobkeeper
 4               scheme must consult an employee (or a representative of the
 5               employee) before giving a direction.

 6               This Part provides that:

 7                          (a)    a direction given by an employer who qualifies for
 8                                 the jobkeeper scheme to an employee does not
 9                                 apply to the employee if the direction is
10                                 unreasonable in all of the circumstances; and

11                          (b)    a direction given by an employer who qualifies for
12                                 the jobkeeper scheme to an employee in relation to
13                                 the duties to be performed by the employee, or the
14                                 location of the employee’s work, does not apply to
15                                 the employee unless the employer reasonably
16                                 believes the direction is necessary to continue the
17                                 employment of one or more employees of the
18                                 employer.

19               This Part provides for other safeguards relating to directions given
20               by employers who qualify for the jobkeeper scheme, including a
21               rule that this Part will at all times operate subject to listed laws.

22               This Part provides that the FWC may deal with a dispute about the
23               operation of this Part.

24               Note:     The core provisions of this Part (namely, Divisions 2, 3, 4, 5, 6, 9 and
25                         11) will be repealed on 28 September 2020.

26   789GB Object
27               The object of this Part is to:
28                (a) make temporary changes to assist the Australian people to
29                    keep their jobs, and maintain their connection to their
30                    employers, during the unprecedented economic downturn and
31                    work restrictions arising from:
32                     (i) the COVID-19 pandemic; and

     6      Coronavirus Economic Response Package Omnibus (Measures No. 2)            No.    , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                       Amendments Part 1

 1                           (ii) government initiatives to slow the transmission of
 2                                COVID-19; and
 3                   (b)    help sustain the viability of Australian businesses during the
 4                          COVID-19 pandemic, including by preparing the Australian
 5                          economy to recover with speed and strength after a period of
 6                          hibernation; and
 7                   (c)    continue the employment of employees; and
 8                   (d)    ensure the continued effective operation of occupational
 9                          health and safety laws during the COVID-19 pandemic; and
10                   (e)    help ensure that, where reasonably possible, employees:
11                            (i) remain productively employed during the COVID-19
12                                pandemic; and
13                           (ii) continue to contribute to the business of their employer
14                                where it is safe and possible for the business to continue
15                                operating.

16   789GC Definitions
17                  In this Part:
18                  designated employment provision means:
19                   (a) a provision of this Act (other than a provision of this Part or a
20                       provision mentioned in section 789GZ); or
21                   (b) a provision of:
22                         (i) a fair work instrument; or
23                        (ii) a contract of employment; or
24                       (iii) a transitional instrument (within the meaning of item 2
25                             of Schedule 3 to the Transitional Act).
26                  employee means a national system employee.
27                  Note:       See also Division 2 of Part 6-4A (TCF contract outworkers taken to be
28                              employees in certain circumstances).

29                  employer means a national system employer.
30                  fortnight means a 14-day period beginning on a Monday.
31                  hourly rate of pay guarantee has the meaning given by
32                  section 789GDB.

     No.   , 2020     Coronavirus Economic Response Package Omnibus (Measures No. 2)               7
                                                Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1               jobkeeper enabling direction means a direction authorised by
 2               section 789GDC, 789GE or 789GF.
 3               jobkeeper payment means a payment that:
 4                 (a) is payable by the Commonwealth in accordance with the
 5                     jobkeeper payment rules; and
 6                 (b) is known as jobkeeper payment.
 7               jobkeeper payment rules means rules made under the Coronavirus
 8               Economic Response Package (Payments and Benefits) Act 2020.
 9               licence includes:
10                 (a) registration; and
11                 (b) permit.
12               minimum payment guarantee has the meaning given by
13               section 789GDA.
14               qualifies for the jobkeeper scheme has the same meaning as in the
15               jobkeeper payment rules.
16               wage condition means the wage condition set out in the jobkeeper
17               payment rules.

18   Division 2—Employer payment obligations

19   789GD Obligation of employer to satisfy the wage condition
20               If:
21                 (a) an employer qualifies for the jobkeeper scheme; and
22                 (b) the employer would be entitled to jobkeeper payment for an
23                      employee for a fortnight if (among other things) the employer
24                      satisfied the wage condition in respect of the employee for
25                      the fortnight;
26               the employer must ensure that the wage condition has been
27               satisfied in respect of the employee by the end of the fortnight.
28               Note: 1   This section is a civil remedy provision (see Part 4-1).
29               Note 2:   Under the jobkeeper payment rules, a jobkeeper payment is a payment
30                         to an employer for a particular employee for a fortnight.

     8      Coronavirus Economic Response Package Omnibus (Measures No. 2)            No.   , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                      Amendments Part 1

 1   789GDA Minimum payment guarantee
 2            (1) For the purposes of this Part, the minimum payment guarantee
 3                consists of the rule set out in subsection (2).
 4            (2) If a jobkeeper payment is payable to an employer for an employee
 5                of the employer for a fortnight, the employer must ensure that the
 6                total amount payable to the employee in respect of the fortnight is
 7                not less than the greater of the following:
 8                  (a) the amount of jobkeeper payment payable to the employer for
 9                       the employee for the fortnight;
10                  (b) the amounts payable to the employee in relation to the
11                       performance of work during the fortnight.
12                  Note 1:   This subsection is a civil remedy provision (see Part 4-1).
13                  Note 2:   Amounts referred to in this subsection (other than paragraph (a))
14                            include the following, if they become payable in respect of the
15                            fortnight:
16                            (a) incentive-based payments and bonuses;
17                            (b) loadings;
18                            (c) monetary allowances;
19                            (d) overtime or penalty rates;
20                            (e) leave payments.

21   789GDB Hourly rate of pay guarantee
22            (1) For the purposes of this Part, the hourly rate of pay guarantee
23                consists of the rules set out in subsections (2) and (3).

24                  Minimum rate of pay—jobkeeper enabling stand down
25            (2) If a jobkeeper enabling direction given by an employer under
26                section 789GDC (jobkeeper enabling stand down) applies to an
27                employee of the employer, the employer must ensure that the
28                employee’s base rate of pay (worked out on an hourly basis) is not
29                less than the base rate of pay (worked out on an hourly basis) that
30                would have been applicable to the employee if the direction had
31                not been given to the employee.
32                  Note:     This subsection is a civil remedy provision (see Part 4-1).

     No.   , 2020     Coronavirus Economic Response Package Omnibus (Measures No. 2)              9
                                                Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1               Minimum rate of pay—duties of work
 2           (3) If a jobkeeper enabling direction given by an employer under
 3               section 789GE (duties of work) applies to an employee of the
 4               employer, the employer must ensure that the employee’s base rate
 5               of pay (worked out on an hourly basis) is not less than the greater
 6               of the following:
 7                 (a) the base rate of pay (worked out on an hourly basis) that
 8                      would have been applicable to the employee if the direction
 9                      had not been given to the employee;
10                 (b) the base rate of pay (worked out on an hourly basis) that is
11                      applicable to the duties the employee is performing.
12               Note:     This subsection is a civil remedy provision (see Part 4-1).

13               Base rate of pay for certain payment arrangements
14           (4) If:
15                 (a) an employee is paid otherwise than:
16                        (i) on an hourly basis; or
17                       (ii) by reference to an hourly rate of pay; and
18                 (b) a workplace instrument applicable to the employee:
19                        (i) specifies the employee’s base rate of pay for the
20                            purposes of the National Employment Standards; or
21                       (ii) sets out a method for working out the employee’s base
22                            rate of pay for the purposes of the National Employment
23                            Standards;
24               then, for the purposes of this section, the employee’s base rate of
25               pay is:
26                 (c) the amount specified in the workplace instrument; or
27                 (d) the amount worked out using the method set out in the
28                     workplace instrument;
29               as the case requires.

30   Division 3—Jobkeeper enabling stand down

31   789GDC Jobkeeper enabling stand down
32           (1) If:

     10     Coronavirus Economic Response Package Omnibus (Measures No. 2)           No.   , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                   Amendments Part 1

 1                    (a) after the commencement of this section, an employer of an
 2                        employee gave the employee a direction (the jobkeeper
 3                        enabling stand down direction) to:
 4                          (i) not work on a day or days on which the employee
 5                              would usually work; or
 6                         (ii) work for a lesser period than the period which the
 7                              employee would ordinarily work on a particular day or
 8                              days; or
 9                        (iii) work a reduced number of hours (compared with the
10                              employee’s ordinary hours of work);
11                        during a period (the jobkeeper enabling stand down period);
12                        and
13                    (b) when the jobkeeper enabling stand down direction was given,
14                        the employer qualified for the jobkeeper scheme; and
15                    (c) the employee cannot be usefully employed for the
16                        employee’s normal days or hours during the jobkeeper
17                        enabling stand down period because of changes to business
18                        attributable to:
19                          (i) the COVID-19 pandemic; or
20                         (ii) government initiatives to slow the transmission of
21                              COVID-19; and
22                    (d) the implementation of the jobkeeper enabling stand down
23                        direction is safe, having regard to (without limitation) the
24                        nature and spread of COVID-19; and
25                    (e) the employer becomes entitled to one or more jobkeeper
26                        payments for the employee:
27                          (i) for a period that consists of or includes the jobkeeper
28                              enabling stand down period; or
29                         (ii) for periods that, when considered together, consist of or
30                              include the jobkeeper enabling stand down period;
31                  the jobkeeper enabling stand down direction is authorised by this
32                  section.
33            (2) If the jobkeeper enabling stand down direction applies to the
34                employee, then, during the jobkeeper enabling stand down period,
35                the employer is still required to comply with:
36                  (a) section 789GD (which deals with satisfying the wage
37                       condition); and

     No.   , 2020    Coronavirus Economic Response Package Omnibus (Measures No. 2)    11
                                               Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1                 (b) the minimum payment guarantee (see section 789GDA); and
 2                 (c) the hourly rate of pay guarantee (see section 789GDB);
 3               but is not otherwise required to make payments to the employee in
 4               respect of the jobkeeper enabling stand down period.
 5           (3) The jobkeeper enabling stand down direction does not apply to the
 6               employee during a period when the employee:
 7                (a) is taking paid or unpaid leave that is authorised by the
 8                    employer; or
 9                (b) is otherwise authorised to be absent from the employee’s
10                    employment.
11               Note:     An employee may take paid or unpaid leave (for example, annual
12                         leave) during all or part of a period during which the jobkeeper
13                         enabling stand down direction would otherwise apply to the employee.

14           (4) For the purposes of subparagraph (1)(a)(iii), the reduced number of
15               hours may be nil.
16           (5) This section has effect despite a designated employment provision.

17   Division 4—Duties, location and days of work

18   789GE Duties of work
19           (1) If:
20                 (a) after the commencement of this section, an employer of an
21                      employee directed the employee to perform any duties during
22                      a period (the relevant period) that are within the employee’s
23                      skill and competency; and
24                 (b) when the direction was given, the employer qualified for the
25                      jobkeeper scheme; and
26                 (c) those duties are safe, having regard to (without limitation) the
27                      nature and spread of COVID-19; and
28                 (d) in a case where the employee was required to have a licence
29                      or qualification in order to perform those duties—the
30                      employee had the licence or qualification; and
31                 (e) those duties are reasonably within the scope of the
32                      employer’s business operations; and
33                  (f) the employer becomes entitled to one or more jobkeeper
34                      payments for the employee:

     12     Coronavirus Economic Response Package Omnibus (Measures No. 2)        No.    , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                   Amendments Part 1

 1                          (i) for a period that consists of or includes the relevant
 2                              period; or
 3                         (ii) for periods that, when considered together, consist of or
 4                              include the relevant period;
 5                  the direction is authorised by this section.
 6            (2) This section has effect despite a designated employment provision.

 7   789GF Location of work
 8            (1) If:
 9                  (a) after the commencement of this section, an employer of an
10                       employee directed the employee to perform duties during a
11                       period (the relevant period) at a place that is different from
12                       the employee’s normal place of work, including the
13                       employee’s home; and
14                  (b) when the direction was given, the employer qualified for the
15                       jobkeeper scheme; and
16                  (c) the place is suitable for the employee’s duties; and
17                  (d) if the place is not the employee’s home—the place does not
18                       require the employee to travel a distance that is unreasonable
19                       in all the circumstances, including the circumstances
20                       surrounding the COVID-19 pandemic; and
21                  (e) the performance of the employee’s duties at the place is:
22                         (i) safe, having regard to (without limitation) the nature
23                             and spread of COVID-19; and
24                        (ii) reasonably within the scope of the employer’s business
25                             operations; and
26                   (f) the employer becomes entitled to one or more jobkeeper
27                       payments for the employee:
28                         (i) for a period that consists of or includes the relevant
29                             period; or
30                        (ii) for periods that, when considered together, consist of or
31                             include the relevant period;
32                the direction is authorised by this section.
33            (2) This section has effect despite a designated employment provision.

     No.   , 2020    Coronavirus Economic Response Package Omnibus (Measures No. 2)    13
                                               Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1   789GG Days of work etc.
 2           (1) If:
 3                 (a) an employer of an employee qualifies for the jobkeeper
 4                     scheme; and
 5                 (b) the employer is entitled to one or more jobkeeper payments
 6                     for the employee; and
 7                 (c) the employer gives the employee a request to make an
 8                     agreement with the employer under subsection (2);
 9               the employee:
10                 (d) must consider the request; and
11                 (e) must not unreasonably refuse the request.
12           (2) If:
13                 (a) after the commencement of this section, an employer and an
14                     employee of the employer agree in writing to the employee
15                     performing duties during a period (the relevant period):
16                       (i) on different days; or
17                      (ii) at different times;
18                     compared with the employee’s ordinary days or times of
19                     work; and
20                 (b) when the agreement was made, the employer qualified for the
21                     jobkeeper scheme; and
22                 (c) the performance of the employee’s duties on those days or at
23                     those times is:
24                       (i) safe, having regard to (without limitation) the nature
25                           and spread of COVID-19; and
26                      (ii) reasonably within the scope of the employer’s business
27                           operations; and
28                 (d) the agreement does not have the effect of reducing the
29                     employee’s number of hours of work (compared with the
30                     employee’s ordinary hours of work); and
31                 (e) the employer becomes entitled to one or more jobkeeper
32                     payments for the employee:
33                       (i) for a period that consists of or includes the relevant
34                           period; or
35                      (ii) for periods that, when considered together, consist of or
36                           include the relevant period;

     14     Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                   Amendments Part 1

 1                  the agreement is authorised by this section.
 2            (3) This section has effect despite a designated employment provision.

 3   Division 5—Taking paid annual leave

 4   789GJ Taking paid annual leave
 5            (1) If:
 6                  (a) the employer of an employee qualifies for the jobkeeper
 7                       scheme; and
 8                  (b) the employer is entitled to one or more jobkeeper payments
 9                       for the employee; and
10                  (c) the employer gives the employee a request to take paid
11                       annual leave; and
12                  (d) complying with the request will not result in the employee
13                       having a balance of paid annual leave of fewer than 2 weeks;
14                the employee:
15                  (e) must consider the request; and
16                   (f) must not unreasonably refuse the request.
17            (2) If:
18                  (a) after the commencement of this section, an employer and an
19                      employee of the employer agree in writing to the employee
20                      taking twice as much paid annual leave, at half the
21                      employee’s rate of pay, for a period (the relevant period);
22                      and
23                  (b) when the agreement was made, the employer qualified for the
24                      jobkeeper scheme; and
25                  (c) the employer becomes entitled to one or more jobkeeper
26                      payments for the employee:
27                        (i) for a period that consists of or includes the relevant
28                            period; or
29                       (ii) for periods that, when considered together, consist of or
30                            include the relevant period;
31                the agreement is authorised by this section.
32            (3) This section has effect despite a designated employment provision.

     No.   , 2020    Coronavirus Economic Response Package Omnibus (Measures No. 2)   15
                                               Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1   Division 6—Rules relating to jobkeeper enabling directions

 2   789GK Reasonableness
 3               A jobkeeper enabling direction given by an employer to an
 4               employee of the employer does not apply to the employee if the
 5               direction is unreasonable in all of the circumstances.
 6               Note:     A direction may be unreasonable depending on the impact of the
 7                         direction on any caring responsibilities the employee may have.

 8   789GL Continuing the employment of employees
 9           (1) A jobkeeper enabling direction given by an employer to an
10               employee of the employer under section 789GE (duties of work) or
11               789GF (location of work) has no effect unless the employer has
12               information before the employer that leads the employer to
13               reasonably believe that the direction is necessary to continue the
14               employment of one or more employees of the employer.
15           (2) In determining whether a jobkeeper enabling direction given by an
16               employer to an employee of the employer (the relevant employee)
17               is necessary to continue the employment of one or more employees
18               of the employer, it is immaterial that a similar jobkeeper enabling
19               direction could have been given by the employer to an employee of
20               the employer other than the relevant employee.

21   789GM Consultation
22           (1) A jobkeeper enabling direction given by an employer to an
23               employee of the employer does not apply to the employee unless:
24                (a) the employer gave the employee written notice of the
25                    employer’s intention to give the direction; and
26                (b) the employer did so:
27                      (i) at least 3 days before the direction was given; or
28                     (ii) if the employee genuinely agreed to a lesser notice
29                          period—during that lesser notice period; and
30                (c) before giving the direction, the employer consulted the
31                    employee (or a representative of the employee) about the
32                    direction.

     16     Coronavirus Economic Response Package Omnibus (Measures No. 2)        No.    , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                  Amendments Part 1

 1            (2) The regulations may require that a notice under paragraph (1)(a)
 2                must be in a prescribed form.
 3            (3) Subsection (1) does not apply to a jobkeeper enabling direction
 4                (the relevant direction) given by an employer to an employee of
 5                the employer under a particular section of this Part if:
 6                  (a) the employer previously complied with paragraphs (1)(a), (b)
 7                      and (c) in relation to a proposal to give the employee another
 8                      direction under that section; and
 9                  (b) in the course of consulting the employee (or a representative
10                      of the employee) about the proposal, the employee (or the
11                      representative of the employee) expressed views to the
12                      employer; and
13                  (c) the employer considered those views in deciding to give the
14                      relevant direction.
15            (4) An employer must keep a written record of a consultation under
16                paragraph (1)(c):
17                 (a) with an employee of the employer; or
18                 (b) with a representative of an employee of the employer.

19   789GN Form of direction
20            (1) A jobkeeper enabling direction must be in writing.
21            (2) The regulations may require that a jobkeeper enabling direction
22                must be in a prescribed form.

23   789GP Duration
24            (1) A jobkeeper enabling direction given by an employer to an
25                employee of the employer under a particular section of this Part
26                continues in effect until:
27                  (a) it is withdrawn or revoked by the employer; or
28                 (b) it is replaced by a new jobkeeper enabling direction given by
29                      the employer to the employee under that section.
30            (2) Subsection (1) has effect subject to:
31                 (a) subsection (3); and
32                 (b) an order made by the FWC under Division 10.

     No.   , 2020   Coronavirus Economic Response Package Omnibus (Measures No. 2)   17
                                              Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1           (3) A jobkeeper enabling direction ceases to have effect at the start of
 2               28 September 2020.

 3   789GQ Compliance
 4               If a jobkeeper enabling direction given by an employer applies to
 5               an employee of the employer, the employee must comply with the
 6               direction.

 7   Division 7—Service

 8   789GR Service
 9           (1) For the purposes of this Act, if an employee is subject to a
10               jobkeeper enabling direction during a period, that period counts as
11               service.
12           (2) Subsection (1) has effect in addition to section 22.

13   Division 8—Accrual rules

14   789GS Accrual rules
15           (1) If a jobkeeper enabling direction under section 789GDC (jobkeeper
16               enabling stand down) applies to an employee, the employee
17               accrues leave entitlements as if the direction had not been given.
18           (2) If a jobkeeper enabling direction under section 789GDC (jobkeeper
19               enabling stand down) applies to an employee, the following are to
20               be calculated as if the direction had not been given:
21                 (a) redundancy pay;
22                 (b) payment in lieu of notice of termination.
23           (3) If an employee takes paid annual leave in accordance with an
24               agreement under subsection 789GJ(2), the employee accrues leave
25               entitlements as if the agreement had not been made.
26           (4) If an employee takes paid annual leave in accordance with an
27               agreement under subsection 789GJ(2), the following are to be
28               calculated as if the agreement had not been made:
29                 (a) redundancy pay;

     18     Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                      Amendments Part 1

 1                   (b) payment in lieu of notice of termination.

 2   Division 9—Employee requests for secondary employment,
 3             training etc.

 4   789GU Employee requests for secondary employment, training etc.
 5                  If:
 6                    (a) a jobkeeper enabling direction given by an employer under
 7                        section 789GDC (jobkeeper enabling stand down) applies to
 8                        an employee of the employer; and
 9                    (b) the employee gives the employer any of the following
10                        requests:
11                          (i) a request to engage in reasonable secondary
12                              employment;
13                         (ii) a request for training;
14                        (iii) a request for professional development;
15                  the employer:
16                    (c) must consider the request; and
17                    (d) must not unreasonably refuse the request.
18                  Note:     This section is a civil remedy provision (see Part 4-1).

19   Division 10—Dealing with disputes

20   789GV FWC may deal with a dispute about the operation of this
21           Part
22            (1) The FWC may deal with a dispute about the operation of this Part.
23            (2) The FWC may deal with a dispute by arbitration.
24                  Note:     The FWC may also deal with a dispute by mediation or conciliation,
25                            or by making a recommendation or expressing an opinion (see
26                            subsection 595(2)).

27            (3) The FWC may deal with a dispute only on application by any of
28                the following:
29                  (a) an employee;
30                  (b) an employer;

     No.   , 2020     Coronavirus Economic Response Package Omnibus (Measures No. 2)           19
                                                Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1                 (c) an employee organisation;
 2                 (d) an employer organisation.
 3           (4) The FWC may make any of the following orders:
 4                (a) an order that the FWC considers desirable to give effect to a
 5                    jobkeeper enabling direction;
 6                (b) an order setting aside a jobkeeper enabling direction;
 7                (c) an order:
 8                      (i) setting aside a jobkeeper enabling direction; and
 9                     (ii) substituting a different jobkeeper enabling direction;
10                (d) any other order that the FWC considers appropriate.
11           (5) The FWC must not make an order under paragraph (4)(a) or (c) on
12               or after 28 September 2020.
13           (6) An order made by the FWC under paragraph (4)(a) ceases to have
14               effect at the start of 28 September 2020.
15           (7) In dealing with the dispute, the FWC must take into account
16               fairness between the parties concerned.

17   789GW Contravening an FWC order dealing with a dispute about
18          the operation of this Part
19               A person must not contravene a term of an FWC order dealing with
20               a dispute about the operation of this Part.
21               Note:     This section is a civil remedy provision (see Part 4-1).

22   Division 11—Exclusions

23   789GX Exclusions
24               The Minister may, by legislative instrument, exclude one or more
25               specified employers from the operation of any or all of the
26               following provisions:
27                 (a) section 789GDC;
28                 (b) section 789GE;
29                 (c) section 789GF;
30                 (d) section 789GG;

     20     Coronavirus Economic Response Package Omnibus (Measures No. 2)            No.   , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
                                                                      Amendments Part 1

 1                   (e) section 789GJ.

 2   Division 12—Protections

 3   789GXA Misuse of jobkeeper enabling direction
 4                  An employer must not purport to give a jobkeeper enabling
 5                  direction if:
 6                    (a) the direction is not authorised by this Part; and
 7                    (b) the employer knows that the direction is not authorised by
 8                        this Part.
 9                  Note:     This section is a civil remedy provision (see Part 4-1).

10   789GY Protection of workplace rights
11                  For the avoidance of doubt, each of the following is a workplace
12                  right within the meaning of Part 3-1:
13                    (a) the benefit that an employee of an employer has or derives
14                        because of an obligation of the employer under
15                        section 789GD to satisfy the wage condition;
16                    (b) agreeing, or not agreeing, to perform duties:
17                          (i) on different days; or
18                         (ii) at different times;
19                        in accordance with subsection 789GG(2);
20                    (c) agreeing, or not agreeing, to take paid annual leave in
21                        compliance with a request under subsection 789GJ(1);
22                    (d) agreeing, or not agreeing, to take paid annual leave in
23                        accordance with subsection 789GJ(2);
24                    (e) making a request under section 789GU (secondary
25                        employment, training etc.).

26   789GZ Relationship with other laws etc.
27            (1) This Part will at all times operate subject to the following:
28                 (a) Division 2 of Part 2-9 (payment of wages etc.);
29                 (b) Part 3-1 (general protections);
30                 (c) Part 3-2 (unfair dismissal);

     No.   , 2020     Coronavirus Economic Response Package Omnibus (Measures No. 2)     21
                                                Bill 2020
Schedule 1 Amendment of the Fair Work Act 2009
     Part 1 Amendments

 1                 (d) section 772 (employment not to be terminated on certain
 2                     grounds);
 3                 (e) an anti-discrimination law;
 4                 (f) a law of the Commonwealth, a State or a Territory, so far as
 5                     the law deals with health and safety obligations of employers
 6                     or employees;
 7                 (g) a law of the Commonwealth, a State or a Territory, so far as
 8                     the law deals with workers’ compensation.
 9           (2) This Part has effect subject to a person’s right to be represented, or
10               collectively represented, by an employee organisation or employer
11               organisation.

12   789GZA Redundancy
13               The giving of a jobkeeper enabling direction does not amount to a
14               redundancy.

15   Division 13—Review of this Part

16   789GZB Review of this Part
17           (1) The Minister must cause an independent review to be conducted of
18               the operation of this Part.
19           (2) The review must start on or before:
20                (a) 28 July 2020; or
21                (b) if a later day is specified in the regulations—that later day.
22           (3) The persons who conduct the review must:
23                (a) complete the review; and
24                (b) give the Minister a written report of the review;
25               on or before:
26                (c) 8 September 2020; or
27                (d) if a later day is specified in the regulations—that later day.
28           (4) The Minister must cause a copy of the report to be tabled in each
29               House of the Parliament within 5 sitting days of that House after
30               the report is given to the Minister.

     22     Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                      Bill 2020
Amendment of the Fair Work Act 2009 Schedule 1
           Repeal of the core provisions of Part 6-4C of the Fair Work Act 2009 etc. Part 2

 1   Part 2—Repeal of the core provisions of Part 6-4C of
 2          the Fair Work Act 2009 etc.

 3   Fair Work Act 2009
 4   6 Subsection 539(2) (table items 39, 40 and 41)
 5           Repeal the items (including the heading).

 6   7 Sections 789GA and 789GB
 7           Repeal the sections.

 8   8 Section 789GC (definition of jobkeeper enabling direction)
 9           Before “section”, insert “repealed”.

10   9 Divisions 2, 3, 4, 5, 6, 9 and 11 of Part 6-4C
11           Repeal the Divisions.

12   10 Transitional—jobkeeper enabling directions etc.
13           To avoid doubt, the repeal of Divisions 2, 3, 4, 5, 6, 9 and 11 of
14           Part 6-4C of the Fair Work Act 2009 by this Part has the effect that:
15                  (a) no further jobkeeper enabling directions can be given; and
16                  (b) any jobkeeper enabling directions that were in effect at the
17                      time of the repeal cease to have effect from the time of the
18                      repeal; and
19                  (c) an agreement under subsection 789GG(2) or 789GJ(2) of that
20                      Act ceases to have effect from the time of the repeal.

     No.   , 2020   Coronavirus Economic Response Package Omnibus (Measures No. 2)      23
                                              Bill 2020
Schedule 2 Payment Acts consequential amendments
     Part 1 Coronavirus economic response payments

 1   Schedule 2—Payment Acts consequential
 2         amendments
 3   Part 1—Coronavirus economic response payments

 4   Income Tax Assessment Act 1936
 5   1 After paragraph 202(s)
 6             Insert:
 7                   (sa) to facilitate the administration of the Coronavirus Economic
 8                        Response Package (Payments and Benefits) Act 2020; and

 9   2 Application
10             The amendment of section 202 of the Income Tax Assessment Act 1936
11             made by this Part applies, from the commencement of this Part, in
12             relation to information obtained or created before, on or after that
13             commencement.

14   Income Tax Assessment Act 1997
15   3 Section 11-15 (after table item headed “copyright collecting
16        societies”)
17             Insert:
      Coronavirus economic response payment
           certain payments in accordance with the Coronavirus                                     53-25
               Economic Response Package (Payments and Benefits)
               Act 2020 ........................................................................

18   4 Section 11-55 (after table item headed “cash flow boost”)
19             Insert:
      Coronavirus economic response payment
           certain payments in accordance with the Coronavirus                                     59-95
               Economic Response Package (Payments and Benefits)
               Act 2020 ........................................................................

20   5 At the end of Division 53
21             Add:

     24        Coronavirus Economic Response Package Omnibus (Measures No. 2)                          No.   , 2020
                                         Bill 2020
Payment Acts consequential amendments Schedule 2
                                           Coronavirus economic response payments Part 1

 1   53-25 Coronavirus economic response payment
 2                  A payment is exempt from income tax if:
 3                   (a) the payment is paid in accordance with rules made under the
 4                       Coronavirus Economic Response Package (Payments and
 5                       Benefits) Act 2020; and
 6                   (b) those rules state that the payment is exempt from income tax.

 7   6 At the end of Division 59
 8           Add:

 9   59-95 Coronavirus economic response payment
10                  A payment is not assessable income and is not *exempt income if:
11                   (a) the payment is paid in accordance with rules made under the
12                       Coronavirus Economic Response Package (Payments and
13                       Benefits) Act 2020; and
14                   (b) those rules state that the payment is not assessable income
15                       and is not exempt income.

16   Social Security Act 1991
17   7 At the end of subsection 8(8)
18           Add:
19              ; (zu) a payment:
20                       (i) paid in accordance with rules made under the
21                           Coronavirus Economic Response Package (Payments
22                           and Benefits) Act 2020; and
23                      (ii) stated, in those rules, not to be income in relation to the
24                           person for the purposes of this Act.

25   Taxation Administration Act 1953
26   8 Subsection 8AAB(4) (after table item 19A)
27           Insert:
     19B    10                Coronavirus Economic           wrong payment or overpayment
                              Response Package               of a Coronavirus economic
                              (Payments and Benefits) Act    response payment

     No.   , 2020      Coronavirus Economic Response Package Omnibus (Measures No. 2)   25
                                                 Bill 2020
Schedule 2 Payment Acts consequential amendments
     Part 1 Coronavirus economic response payments

                           2020

 1   9 Section 8AAZA (paragraph (a) of the definition of credit)
 2          Repeal the paragraph, substitute:
 3               (a) an amount that the Commissioner must pay to a taxpayer
 4                    under a taxation law, whether or not described as a credit,
 5                    other than the following amounts:
 6                      (i) an amount paid under the Product Grants and Benefits
 7                          Administration Act 2000;
 8                     (ii) an amount paid under Division 18 (refunds) of the A
 9                          New Tax System (Luxury Car Tax) Act 1999;
10                    (iii) an amount paid under the Coronavirus Economic
11                          Response Package (Payments and Benefits) Act 2020 to
12                          an entity, unless a determination of the Commissioner
13                          under section 8AAZAA specifies that the amount is a
14                          credit for the purposes of this subparagraph; and

15   10 After section 8AAZA
16          Insert:

17   8AAZAA Amounts relating to Coronavirus economic response
18          payments
19           (1) The Commissioner may make a written determination that
20               specifies that an amount paid under the Coronavirus Economic
21               Response Package (Payments and Benefits) Act 2020 to an entity is
22               a credit for the purposes of subparagraph (a)(iii) of the definition of
23               credit in section 8AAZA.
24           (2) A determination under subsection (1) is not a legislative
25               instrument.

26   11 Paragraphs 8WA(1AA)(b) and 8WB(1A)(a) and (b)
27          After “(s)”, insert “, (sa)”.

     26     Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                      Bill 2020
Payment Acts consequential amendments Schedule 2
                                         Coronavirus economic response payments Part 1

 1   12 Application
 2            The amendment of sections 8WA and 8WB of the Taxation
 3            Administration Act 1953 made by this Part apply, from the
 4            commencement of this Part, in relation to information obtained or
 5            created before, on or after that commencement.

 6   13 Subsection 250-10(2) in Schedule 1 (at the end of the
 7        table)
 8            Add:
      143      overpayments of         subsection 9(3)    Coronavirus Economic Response
               Coronavirus                                Package (Payments and Benefits)
               economic response                          Act 2020
               payments

 9   Veterans’ Entitlements Act 1986
10   14 At the end of subsection 5H(8)
11            Add:
12              ; (zzd) a payment:
13                        (i) paid in accordance with rules made under the
14                            Coronavirus Economic Response Package (Payments
15                            and Benefits) Act 2020; and
16                       (ii) stated, in those rules, not to be income in relation to the
17                            person for the purposes of this Act.

     No.    , 2020   Coronavirus Economic Response Package Omnibus (Measures No. 2)     27
                                               Bill 2020
Schedule 2 Payment Acts consequential amendments
     Part 2 Paid Parental Leave

 1   Part 2—Paid Parental Leave

 2   Paid Parental Leave Act 2010
 3   15 Section 6
 4          Insert:
 5               jobkeeper payment: see subsection 34(4).
 6               jobkeeper payment period: see subsection 34(3).

 7   16 Section 30 (paragraph beginning “Division 3”)
 8          After “subsequent child.”, insert “Any jobkeeper payment period for the
 9          person may also be taken into account.”.

10   17 Section 32 (note 3)
11          After “subsection 34(1),”, insert “and does not also perform qualifying
12          work on that day because of paragraph (e) of that definition,”.

13   18 At the end of section 32
14          Add:
15               Note 4:    If the person performs qualifying work on a day because of
16                          paragraph (e) of the definition of qualifying work in subsection 34(1),
17                          the number of hours of qualifying work the person is taken to have
18                          performed on that day is determined in accordance with the PPL rules
19                          (see section 35B).

20   19 At the end of subsection 34(1)
21          Add:
22                 ; (e) the day is in a jobkeeper payment period for the person.

23   20 At the end of section 34
24          Add:
25           (3) A jobkeeper payment period for a person is a period for which:
26                (a) an employer of the person is entitled to one or more
27                    jobkeeper payments for the person; or

     28     Coronavirus Economic Response Package Omnibus (Measures No. 2)           No.     , 2020
                                      Bill 2020
Payment Acts consequential amendments Schedule 2
                                                                Paid Parental Leave Part 2

 1                     (b) the person themselves is entitled to one or more jobkeeper
 2                         payments.
 3            (4) A jobkeeper payment is a payment that:
 4                 (a) is payable by the Commonwealth in accordance with rules
 5                     made under the Coronavirus Economic Response Package
 6                     (Payments and Benefits) Act 2020; and
 7                 (b) is known as jobkeeper payment.

 8   21 After section 35A
 9           Insert:

10   35B Hours of qualifying work on a day in a jobkeeper payment
11            period
12            (1) For the purposes of step 5 of the method statement in section 32, if
13                a person performs qualifying work on a day because the day is in a
14                jobkeeper payment period for the person, the person is taken to
15                have performed on that day the number of hours of work
16                determined in accordance with the PPL rules.
17            (2) Subsection (1) has effect:
18                 (a) even if the person also performs qualifying work on that day
19                     because of paragraph 34(1)(a), (b), (c) or (d); and
20                 (b) despite section 35A.

     No.   , 2020      Coronavirus Economic Response Package Omnibus (Measures No. 2)   29
                                                 Bill 2020
Schedule 2 Payment Acts consequential amendments
     Part 3 Cash flow boosts

 1   Part 3—Cash flow boosts

 2   Boosting Cash Flow for Employers (Coronavirus Economic
 3            Response Package) Act 2020
 4   22 After section 2
 5          Insert:

 6   2A Application to external Territories
 7               This Act extends to every external Territory referred to in the
 8               definition of Australia (within the meaning of section 960-505 of
 9               the Income Tax Assessment Act 1997).

10   23 Subparagraph 5(1)(f)(ii)
11          After “2020”, insert “(or a later time allowed by the Commissioner)”.

12   24 At the end of subsection 5(7)
13          Add:
14           ; and (c) for an entity carrying on business solely in the external
15                     Territories—assume that the external Territories are part of
16                     the indirect tax zone (within the meaning of that Act).

17   25 Subparagraph 6(1)(d)(ii)
18          After “2020”, insert “(or a later time allowed by the Commissioner)”.

19   26 At the end of subsection 6(7)
20          Add:
21           ; and (c) for an entity carrying on business solely in the external
22                     Territories—assume that the external Territories are part of
23                     the indirect tax zone (within the meaning of that Act).

     30     Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                      Bill 2020
Payment Acts consequential amendments Schedule 2
                           Modifications of provisions relating to the social security law Part 4

 1   Part 4—Modifications of provisions relating to the
 2          social security law

 3   Coronavirus Economic Response Package Omnibus Act
 4            2020
 5   27 Subitem 40A(4) of Schedule 11
 6             Insert:
 7             Minister means the Minister administering the Social Security
 8             (International Agreements) Act 1999.

 9   28 Modifications of information management provisions in
10        the social security law
11   (1)       The Social Services Minister may, by legislative instrument, determine
12             modifications of Part 5 of the Social Security (Administration) Act 1999
13             in connection with payments under the Coronavirus Economic
14             Response Package (Payments and Benefits) Act 2020, including
15             applications for such payments.
16   Note:     Section 2B of the Acts Interpretation Act 1901 provides that modifications, in relation
17             to a law, includes additions, omissions and substitutions.

18   (2)       The Social Services Minister must be satisfied that the determination is
19             in response to circumstances relating to the coronavirus known as
20             COVID-19.
21   (3)       A determination under this item has effect accordingly.
22   (4)       An instrument made under this item has no operation after 31 December
23             2020.
24   (5)       This item is repealed at the end of 31 December 2020.
25   (6)       In this item:
26             Social Services Minister means the Minister administering the Social
27             Security (International Agreements) Act 1999.

     No.     , 2020      Coronavirus Economic Response Package Omnibus (Measures No. 2)              31
                                                   Bill 2020
Schedule 3 Guarantee of lending to small and medium enterprises

 1   Schedule 3—Guarantee of lending to small
 2         and medium enterprises
 3

 4   Guarantee of Lending to Small and Medium Enterprises
 5           (Coronavirus Economic Response Package) Act
 6           2020
 7   1 After section 4
 8           Insert:

 9   4A Non-ADI lender
10                For the purposes of paragraph (b) of the definition of financial
11                institution in section 4, disregard paragraphs 7(2)(i), (ia) and (j) of
12                the Financial Sector (Collection of Data) Act 2001.

     32      Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                       Bill 2020
Amendments to support the child care sector Schedule 4
                                                 Review of certain CCS decisions Part 1

 1   Schedule 4—Amendments to support the
 2         child care sector
 3   Part 1—Review of certain CCS decisions

 4   A New Tax System (Family Assistance) (Administration) Act
 5           1999
 6   1 At the end of section 105E
 7           Add:

 8                  Member of a couple for part of a year
 9            (4) Subsections (5) and (6) apply to the review, under this section, by
10                the Secretary of a child care decision that relates to an individual
11                who is a member of a couple on one or more, but not all, of the
12                first Mondays in CCS fortnights that start in an income year.
13            (5) The Secretary must apply Part 1 of Schedule 2 to the Family
14                Assistance Act in relation to each CCS fortnight that starts in the
15                income year as if paragraph 3AA(2)(b) of Schedule 3 to the Family
16                Assistance Act had not been enacted.
17            (6) If the individual is a member of a couple on the first Monday in a
18                CCS fortnight that starts in the income year, the Secretary must
19                apply Part 1 of Schedule 2 to the Family Assistance Act in relation
20                to the fortnight as if:
21                  (a) the individual’s adjusted taxable income for the year included
22                       the adjusted taxable income for the year for the other member
23                       of the couple; and
24                  (b) paragraph 1(3)(b) of Schedule 2 to the Family Assistance Act
25                       were replaced with the following paragraph:
26                 “(b) if the individual is a member of a couple on the first Monday
27                       in one or more CCS fortnights that start in the income year—
28                       CCS the other member of the couple is entitled to be paid for
29                       sessions of care provided to the same child in those
30                       fortnights.”.

     No.   , 2020    Coronavirus Economic Response Package Omnibus (Measures No. 2)   33
                                               Bill 2020
Schedule 4 Amendments to support the child care sector
     Part 1 Review of certain CCS decisions

 1           (7) To avoid doubt, subsections (5) and (6) have effect despite Part 1
 2               of Schedule 2 to the Family Assistance Act.

 3   2 Application
 4   (1)     The amendment made by item 1 applies in relation to reviews of child
 5           care decisions in relation to sessions of care provided in CCS fortnights
 6           starting in the 2019-2020 income year, and later income years.
 7   (2)     The amendment made by item 1 has no effect to the extent (if any) to
 8           which it would:
 9                 (a) result in an acquisition of property (within the meaning of
10                     paragraph 51(xxxi) of the Constitution) from a person
11                     otherwise than on just terms (within the meaning of that
12                     paragraph); or
13                 (b) impose taxation (within the meaning of section 55 of the
14                     Constitution).

     34      Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                       Bill 2020
Amendments to support the child care sector Schedule 4
                                                                      Appropriation Part 2

 1   Part 2—Appropriation

 2   A New Tax System (Family Assistance) (Administration) Act
 3           1999
 4   3 Subsections 233(2) and (3)
 5           Repeal the subsections, substitute:
 6            (2) However, subsection (1) does not apply to a payment of an amount
 7                under an agreement entered into under section 85GA (funding
 8                agreements) of the Family Assistance Act unless the payment is for
 9                a purpose prescribed by the Minister’s rules.
10                  Note:     The purposes that may be prescribed by the Minister’s rules are
11                            limited by subsection 85GA(1) of the Family Assistance Act.

     No.   , 2020     Coronavirus Economic Response Package Omnibus (Measures No. 2)            35
                                                Bill 2020
Schedule 4 Amendments to support the child care sector
     Part 3 Limits on grant payments made out of standing appropriation

 1   Part 3—Limits on grant payments made out of
 2          standing appropriation

 3   A New Tax System (Family Assistance) (Administration) Act
 4           1999
 5   4 At the end of section 233
 6           Add:
 7            (3) The Minister’s rules must prescribe the total amount that may be
 8                paid in respect of a financial year under subsection (1) because of
 9                subsection (2).
10            (4) Minister’s rules for the purposes of subsection (3) for a financial
11                year:
12                 (a) must be made before the start of the financial year; and
13                 (b) may be varied at any time before the financial year ends.
14            (5) The Minister’s rules may prescribe the total amount that may be
15                paid in respect of a financial year under subsection (1) because of
16                subsection (2) for a purpose prescribed by the Minister’s rules
17                made for the purposes of subsection (2).

18   5 Transitional—Minister’s rules for the financial year
19        beginning on 1 July 2020
20           Despite paragraph 233(4)(a) of the A New Tax System (Family
21           Assistance) (Administration) Act 1999, as inserted by this Part,
22           Minister’s rules for the purposes of subsection 233(3) of that Act for the
23           financial year beginning on 1 July 2020 may be made during that
24           financial year.

     36      Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                       Bill 2020
Modification of information and other requirements Schedule 5

 1   Schedule 5—Modification of information and
 2         other requirements
 3

 4   1 Modification of information and other requirements
 5   (1)     This item applies in relation to a provision (an affected provision) of an
 6           Act or a legislative instrument that requires or permits any of the
 7           following matters (a relevant matter):
 8                  (a) the giving of information in writing;
 9                  (b) the signature of a person;
10                  (c) the production of a document by a person;
11                  (d) the recording of information;
12                  (e) the retention of documents or information;
13                  (f) the witnessing of signatures;
14                  (g) the certification of matters by witnesses;
15                  (h) the verification of the identity of witnesses;
16                   (i) the attestation of documents.
17   (2)     A responsible Minister for an affected provision may, by legislative
18           instrument, determine that, to the extent that the affected provision
19           relates to a relevant matter:
20                  (a) the affected provision is varied as specified in the
21                       determination in relation to a period specified in the
22                       determination; or
23                  (b) the affected provision does not apply in relation to a period
24                       specified in the determination; or
25                  (c) the affected provision does not apply, and that another
26                       provision specified in the determination applies instead, in
27                       relation to a period specified in the determination.
28   (3)     The period specified in a determination made under subitem (2) may be
29           a period that starts before this item commences.
30   (4)     A responsible Minister for an affected provision must not make a
31           determination under subitem (2) in relation to the affected provision
32           unless the responsible Minister is satisfied that the determination is in
33           response to circumstances relating to the coronavirus known as
34           COVID-19.

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                                              Bill 2020
Schedule 5 Modification of information and other requirements

 1   (5)     For the purposes of this item, a responsible Minister for an affected
 2           provision is:
 3                 (a) if the affected provision is a provision of an Act—any
 4                      Minister who administers that Act; or
 5                 (b) if the affected provision is a provision of a legislative
 6                      instrument—any Minister who administers the enabling
 7                      legislation (within the meaning of the Legislation Act 2003)
 8                      under which that legislative instrument is made.
 9   (6)     A determination made under subitem (2) has effect accordingly.
10   (7)     A determination made under subitem (2) has no operation after
11           31 December 2020.
12   (8)     This item is repealed at the end of 31 December 2020.

     38      Coronavirus Economic Response Package Omnibus (Measures No. 2)   No.   , 2020
                                       Bill 2020
Additional support for veterans etc. Schedule 6

 1   Schedule 6—Additional support for veterans
 2         etc.
 3

 4   1 Definitions
 5           In this Schedule:
 6           Social Services Minister means the Minister administering the Social
 7           Security (International Agreements) Act 1999.
 8           veterans’ law means the following:
 9                 (a) the Veterans’ Entitlements Act 1986;
10                 (b) the Military Rehabilitation and Compensation Act 2004;
11                 (c) the Safety, Rehabilitation and Compensation
12                      (Defence-related Claims) Act 1988;
13                 (d) the Australian Participants in British Nuclear Tests and
14                      British Commonwealth Occupation Force (Treatment) Act
15                      2006;
16                 (e) the Treatment Benefits (Special Access) Act 2019.
17           Veterans’ Minister means the Minister administering the Veterans’
18           Entitlements Act 1986.

19   2 COVID-19 supplement
20   (1)     If:
21                   (a) a person is receiving a payment of the following kind under
22                       the veterans’ law:
23                         (i) a pension;
24                        (ii) income support supplement;
25                       (iii) a payment;
26                       (iv) compensation;
27                        (v) an allowance;
28                       (vi) any other pecuniary benefit; and
29                   (b) the payment is determined in an instrument under
30                       subitem (2);
31           then:
32                   (c) the rate of the person’s payment is increased by the amount
33                       of the COVID-19 supplement for the period determined in
34                       that instrument in relation to that payment; and

     No.   , 2020    Coronavirus Economic Response Package Omnibus (Measures No. 2)     39
                                               Bill 2020
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