{"id":"F2020L01171","name":"Coronavirus Economic Response Package (Payments and Benefits) (Timing of Supplies Made and Decline in Turnover Test) Rules 2020 (No.1)","slug":"coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":113572,"registerId":"commonwealth-F2020L01171-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Legislative Instrument","sectionType":"part","heading":"Legislative Instrument","content":"# Legislative Instrument\n\nCoronavirus Economic Response Package (Payments and Benefits) (Timing of Supplies Made and Decline in Turnover Test) Rules 2020 (No. 1)\n\n![](image.004.png)\n\nI, Christopher David Jordan, Commissioner of Taxation, make this determination under\n\nsubsection 20(4) of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 and subsection 8B(4) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.","sortOrder":0},{"sectionNumber":"Christopher David Jordan AO","sectionType":"part","heading":"Christopher David Jordan AO","content":"## Christopher David Jordan AO\n\nCommissioner of Taxation\n\nDated: 16 September 2020\n\n![](image.005.png)","sortOrder":1},{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis determination is the Coronavirus Economic Response Package (Payments and Benefits) (Timing of Supplies Made and Decline in Turnover Test) Rules 2020 (No.1).","sortOrder":2},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":3},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies to determine the time or times a supply is treated as being made for entities to determine their current GST turnover under section 8B of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) for the purposes of seeking to be a qualifying employer, business participant or religious institution for JobKeeper payments.","sortOrder":4},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nSection 6 of this determination applies when determining if entities qualify for JobKeeper by satisfying section 8B of the Rules.","sortOrder":5},{"sectionNumber":"5. Definitions","sectionType":"part","heading":"5. Definitions","content":"## 5. Definitions\n\nSubject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Rules, including, for the avoidance of doubt,\n\nsubsection 4(2) of the Rules has the same meaning in this instrument as it has in the Rules.","sortOrder":6},{"sectionNumber":"6. When supplies are made during a test ","sectionType":"part","heading":"6. When supplies are made during a test period","content":"## 6. When supplies are made during a test period\n\n(1) In calculating an entity’s current GST turnover for the purposes of section 8B a supply is treated as being made at a time in the test period to the extent the GST payable on that supply would be attributed to that test period under the GST Act if:\n\n(a) the supply was a taxable supply; and\n\n(b) GST was payable on the supply by that entity; and\n\n(c) any reference to a tax period was a reference to the test period.\n\nNote: This subsection does not apply to:\n\n(a) a supply that is not a supply for the purposes of the GST Act, including:\n\n(i) for an entity that is a deductible gift recipient— to gifts covered by subparagraph 8(8)(f) of the Rules;\n\n(ii) for an entity that is an ACNC-registered charity (other than a deductible gift recipient) – to gifts covered by subparagraph 8(8)(g) of the Rules; or\n\n(b) a supply excluded in the calculation of current GST turnover under the rules including:\n\n(i) for an entity that is an ACNC-registered charity and elects to disregard a supply under subparagraph 8(8)(h) of the Rules – to those supplies.\n\n(ii) other supplies excluded under section 188-15 of the GST Act without any modification under the rules \\- for example input taxed supplies.\n\nAccounting method\n\n(2) In applying subsection 6(1), if an entity:\n\n(a) is not registered at any time in the test periods that apply to the entity – then the entity must determine whether GST is attributable to all test periods on the basis that the entity:\n\n(i) chooses to account on a cash basis; or\n\n(ii) did not choose to account on a cash basis; and\n\n(iii) uses the same accounting basis for all test periods\n\n(b) becomes registered during the relevant comparison period or is registered at the beginning of the relevant comparison period – then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act in the first tax period that applied to the entity in the relevant comparison period; or\n\n(c) registered after the relevant comparison period – then the entity must determine whether GST is attributable to a test period using the same accounting basis applying to the entity under Division 29 of the GST Act that the entity has at the beginning of its turnover test period.","sortOrder":7}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"Based on the instrument text, the measure clarifies how supplies are timed for the existing decline‑in‑turnover test rather than changing which entities or supplies fall within the test. It defines attribution mechanics and accounting‑basis rules for calculating current GST turnover (see sections 3, 5 and 6)."},"complexity_factors":["Cross‑references to multiple instruments and statutes: relies on the Rules (section 8B and definitions in section 4) and the GST Act (e.g. attribution rules and section 188‑15) (see sections 3, 5 and 6(1) Note).","Technical timing rule: treats a supply as made in a test period if GST would be attributed to that period 'as if' it were taxable and GST payable (section 6(1)).","Multiple exceptions: excludes supplies that are not supplies for GST purposes and specific charity/deductible gift recipient gifts and elected exclusions (section 6(1) Note).","Accounting‑method permutations: different attribution outcomes depending on whether the entity is registered, becomes registered, or registers after the comparison period and whether it uses cash accounting (section 6(2)(a)–(c)).","Administrative burden: requires entities to map GST attribution across tax periods and potentially change bookkeeping to ensure consistent accounting basis across test periods (section 6(2)).","Dependence on defined terms: adopts meanings from the Rules’ section 4, so interpretation requires reading the Rules’ definitions (section 5).","Timing/commencement linkage: takes effect on registration day which can affect which test periods are impacted (section 2)."],"plain_english_summary":"This instrument fixes when a supply is counted for an entity’s current GST turnover for the JobKeeper decline‑in‑turnover test. It affects employers, businesses, sole traders, ACNC‑registered charities and religious institutions assessing eligibility.\n\nSupplies count in a test period if the GST on them would be attributed to that period under the GST law; an entity’s registration status and whether it accounts on a cash or non‑cash basis determine attribution. That timing can change eligibility and the reporting needed to claim JobKeeper."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument remains tightly scoped to its original purpose: technical timing rules for the JobKeeper decline-in-turnover test. It does not expand beyond clarifying GST attribution methodology for eligibility calculations."},"complexity_factors":["Heavy reliance on external legislation (GST Act, Division 29, section 188-15) without reproducing those provisions","Nested conditional logic in section 6(2) with three distinct scenarios (never registered, registered during comparison period, registered after comparison period)","Cross-references to multiple provisions in the parent Rules (sections 4, 8B, 8(8)(f), (g), (h))","Technical accounting concepts (cash vs accrual basis, attribution of GST) assumed knowledge","Counterfactual hypothetical treatment ('if the supply was a taxable supply', 'if GST was payable')","Note section with multiple exclusions creating parallel exceptions structure"],"plain_english_summary":"The Commissioner’s September 2020 ruling clarifies when a sale is treated as made for the JobKeeper turnover test: businesses must use the same GST accounting method (cash or accrual) they use for tax reporting, so income is counted on receipt under cash or on invoicing/delivery under accrual. \n\nIt affects businesses and charities claiming JobKeeper, preventing inconsistent timing that could wrongly alter eligibility."}},"importantCases":[],"_links":{"self":"/api/acts/coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t","history":"/api/acts/coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t/history","analysis":"/api/acts/coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t/analysis","conflicts":"/api/acts/coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t/conflicts","importantCases":"/api/acts/coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t/important-cases","documents":"/api/acts/coronavirus-economic-response-package-payments-and-benefits-timing-of-supplies-made-and-decline-in-t/documents"}}