Mathias Cormann (WA, Liberal Party, Vice-President of the Executive Council) Share this | Hansard source

The government will not be supporting these amendments. The JobKeeper program was designed as a self-assessment scheme to allow it to be rolled out quickly and make it as easy as possible for employers to participate. This has contributed to the strong uptake of the program. Eligibility for the JobKeeper program is set out in the JobKeeper payment rules. The rules require employers to provide all eligible employees with knowledge of their election to participate in the JobKeeper scheme. This must include information on how to provide a nomination form to the employer to participate in the JobKeeper scheme. An employer who refuses or fails to give such notice commits an offence under section 8C of the Taxation and Administration Act 1953, which is punishable on conviction by a fine not exceeding 20 penalty units, currently $4,400.

I would encourage employees in the first instance to have a discussion with their employer if a disagreement arises about eligibility for the JobKeeper scheme. If this does not resolve the issue, employees can contact the Australian tax office, which has carriage of enforcement and compliance for the JobKeeper payment rules. The ATO has a tip-off line if employees consider there is an instance of improper employer behaviour. The Fair Work Commission's jurisdiction under the JobKeeper provisions of the Fair Work Act concerns the application and interpretation of those provisions. The Fair Work Commission is an industrial relations tribunal and does not have expertise in taxation matters.