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按照国会经过的legislation的细节：
13.14 The requirements about reductions in a person’s working hours
or in their turnover as a sole trader are determined by reference to changes
that have occurred since 1 January 2020. This requires a comparison of a
person’s working hours or turnover at the time they make the application
and their usual hours prior to 1 January 2020. For example, a person
would be eligible to apply for a determination if they had a 20 per cent or
more reduction in their usual working hours or turnover relative to the
second half of 2019.
Example 13.1: reduction in working hours
Darren is a casual worker in a cafe. In May 2020, Darren seeks to
apply for an early release from his superannuation for the 2019-20
financial year.
Due to the adverse economic effects of the coronavirus, Darren’s
working hours have reduced from 35 hours a week on average in the
second half of 2019 to 15 hours a week on average in May. As a result,
Darren determines that his hours over the last month have reduced by
more than 20 per cent compared to the average of his hours over the
last six months of 2019.
Darren self-certifies that he is eligible for early release and applies to
have $10,000 released from his superannuation.
Example 13.2: reduction in turnover
Rachel is a sole trader with a catering business. At the end of July
2020, Rachel seeks to apply for an early release from her
superannuation for the 2020-21 financial year.
Due to the adverse economic effects of the coronavirus, Rachel’s
turnover for July is $5,000 compared to $10,000 on average per month
for the second half of 2019. Rachel therefore determines that her
turnover has reduced by more than 20 per cent compared to her
average turnover over the last six months of 2019.
Rachel self-certifies that she is eligible for early release and applies to
have $10,000 released from her superannuation. |
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