{"id":"F2020L01200","name":"Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2) 2020","slug":"f2020l01200","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":318727,"registerId":"commonwealth-F2020L01200-current","compilationNumber":null,"startDate":"2026-04-08","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"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) Alternative Decline in Turnover Test Rules (No. 2) 2020.","sortOrder":0},{"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":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThe instrument applies for a class of entities seeking to be qualifying employers for JobKeeper payments, when the Commissioner is satisfied that there is not an appropriate relevant comparison period for the purposes of satisfying both:\n\n    the actual decline in turnover test in section 8B of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) for JobKeeper fortnights starting on, or after, 28 September 2020, and\n    the decline in turnover test in section 8 of the Rules (and if applicable, section 8A of the Rules) for JobKeeper fortnights starting on, or after, 28 September 2020.\n\nThis instrument applies to provide alternative bases for satisfying both of those tests.\n\nNote: Where an entity has satisfied the decline in turnover test under section 8 of the Rules for JobKeeper fortnights before 28 September 2020, they do not need to apply the test again for JobKeeper fortnights starting on, or after, 28 September. The entity will only need to apply this instrument for the purposes of satisfying the actual decline in turnover test in section 8B of the Rules.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nThis determination applies to entities, in the classes of entities described in this determination, seeking to be a qualifying employer for JobKeeper payments covered by sections 7 to 14 of this instrument.","sortOrder":3},{"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 subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules.\n\nIn this instrument:\n\nBusiness includes any profession, trade, employment, vocation or calling, but does not include occupation as an employee.\n\nCurrent GST turnover has the same meaning as in the Rules.\n\nNote: For the purposes of the actual decline in turnover test in section 8B of the Rules, the Commissioner may make a legislative instrument that the supplies in a class of supplies are to be treated as if they had been made at a time or times different from the time at which the supplies were actually made. Any such determination by the Commissioner applies to the calculation of current GST turnover for a relevant comparison period in this instrument.\n\nDrought Help concessions means any concessions given by the Australian Taxation Office where drought has caused financial difficulty and any Disaster Recovery Funding Arrangements 2018 assistance measures.\n\nEntity means an individual, a body corporate, a body politic, a partnership, any other unincorporated association or body of persons, a trust, a superannuation fund, and approved deposit fund.\n\nRelevant comparison period has the same meaning as in the Rules.\n\nSmall partnership is a partnership as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997 with four or fewer individual partners.\n\nTurnover test period has the same meaning as in the Rules.","sortOrder":4},{"sectionNumber":"Alternative decline in turnover tests","sectionType":"part","heading":"Alternative decline in turnover tests","content":"# Alternative decline in turnover tests","sortOrder":5},{"sectionNumber":"7. Business commenced","sectionType":"part","heading":"7. Business commenced","content":"## 7. Business commenced\n\n(1) An entity applies either of the alternative tests under this section if the entity commenced business after the first day of the relevant comparison period and before 1 March 2020.\n\n(2) The first alternative test is:\n\nthe entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) The average monthly current GST turnover is:\n\n(a) if the entity commenced business before 1 February 2020, the sum of the entity’s current GST turnover for each whole month after the entity commenced business and before 1 March 2020 divided by the number of whole months, or\n\n(b) if the entity started business before 1 March 2020, but on or after 1 February 2020, the entity’s current GST turnover before 1 March 2020, divided by the number of days the entity was in business and multiplied by 29.\n\n(4) The second alternative test is:\n\nthe entity uses the 3 months’ current GST turnover instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(5) The 3 months’ current GST turnover is the total of the current GST turnover in the 3 months immediately before 1 March 2020.\n\n(6) The second alternative test in subsection (4) and paragraph (7)(b) is not available if the entity had not commenced business at least 3 months before 1 March 2020.\n\n(7) If the relevant comparison period is a calendar month:\n\n(a) for the first alternative test, the entity uses the average monthly current GST turnover instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules; and\n\n(b) for the second alternative test, the entity divides the 3 months’ current GST turnover by 3 and uses that figure instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\nNote: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(8) For the purposes of subsections (3), and (5), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals, then the entity may exclude the calendar months covered by the Bushfires 2019–20 lodgment and payment deferrals from the calculation, unless those are the only months since the entity commenced the business, or\n\n(b) received Drought Help concessions, then the entity may exclude the months covered by the Drought Help concessions from the calculation, unless those are the only months since the entity commenced the business.","sortOrder":6},{"sectionNumber":"8. Business acquisition or disposal that","sectionType":"part","heading":"8. Business acquisition or disposal that changed the entity’s current GST turnover","content":"## 8. Business acquisition or disposal that changed the entity’s current GST turnover\n\n(1) An entity applies the alternative test under this section if:\n\n(a) there was an acquisition or disposal of part of their business at, or after, the start of the relevant comparison period and before the applicable turnover test period, and\n\n(b) the acquisition or disposal changed the entity’s current GST turnover.\n\n(2) The alternative test is:\n\nthe entity multiplies the current GST turnover from the month immediately after the month in which the acquisition or disposal occurred by three and uses that figure instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) For the purposes of subsections (2) and (4), if there is no whole month after the acquisition or disposal and before the applicable turnover test period, then use the month immediately before the applicable turnover test period.\n\n(4) If the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which the acquisition or disposal occurred instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\nNote: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(5) For the purposes of subsections (2), (3) and (4), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals, then the entity may exclude the months covered by the Bushfires 2019–20 lodgment and payment deferrals and use the nearest month before or after the acquisition or disposal as appropriate, unless the months covered by the concession are the only months available, or\n\n(b) received Drought Help concessions, then the entity may exclude the months covered by the Drought Help concessions and use the nearest month before or after the acquisition or disposal as appropriate, unless the months covered by the concession are the only months available.","sortOrder":7},{"sectionNumber":"9. Business restructure that changed the","sectionType":"part","heading":"9. Business restructure that changed the entity’s current GST turnover","content":"## 9. Business restructure that changed the entity’s current GST turnover\n\n(1) An entity applies the alternative test under this section if:\n\n(a) there was a restructure of their business, or part thereof, at, or after, the start of the relevant comparison period and before the applicable turnover test period, and\n\n(b) the restructure changed the entity’s current GST turnover.\n\n(2) The alternative test is:\n\nthe entity multiplies the current GST turnover from the month immediately after the month in which a restructure occurred by three and uses that figure instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) For the purposes of subsections (2) and (4), if there is no whole month after the restructure and before the applicable turnover test period, then use the month immediately before the applicable turnover test period.\n\n(4) If the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately after the month in which the restructure occurred instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\n    Note: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(5) For the purposes of subsections (2), (3) and (4), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals, then the entity may exclude the months covered by the Bushfires 2019–20 lodgment and payment deferrals and use the nearest month before or after the restructure as appropriate, unless the months covered by the concession are the only months available, or\n\n(b) received Drought Help concessions, then the entity may exclude the months covered by the Drought Help concessions and use the nearest month before or after the restructure as appropriate, unless the months covered by the concession are the only months available.\n\n10. Business had substantial increase in current GST turnover\n\n(1) An entity applies the alternative test under this section if the entity had an increase in the entity’s current GST turnover of:\n\n(a) 50% or more in the 12 months immediately before:\n\n(i) the applicable turnover test period; or\n\n(ii) 1 March 2020, or\n\n(b) 25% or more in the 6 months immediately before\n\n(i) the applicable turnover test period; or\n\n(ii) 1 March 2020, or\n\n(c) 12.5% or more in the 3 months immediately before\n\n(i) the applicable turnover test period; or\n\n(ii) 1 March 2020.\n\n(2) The alternative test is:\n\nthe entity uses the 3 months' current GST turnover instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) The 3 months’ current GST turnover is:\n\n(a) if subparagraphs (1)(a)(i), (1)(b)(i) or (1)(c)(i) apply, the total of the entity’s current GST turnover in the 3 months immediately before the applicable turnover test period, or\n\n(b) if subparagraphs (1)(a)(ii), (1)(b)(ii) or (1)(c)(ii) apply, the total of the entity’s current GST turnover in the 3 months immediately before 1 March 2020.\n\n(4) If the relevant comparison period is a calendar month, the entity divides the 3 months’ current GST turnover by 3 and uses that figure instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\n    Note: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(5) For the purposes of subsections (2), (3) and (4), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals, the entity may use the 3 month period before the Bushfires 2019–20 lodgment and payment deferrals commenced to calculate the 3 months’ current GST turnover, or\n\n(b) received Drought Help concessions, the entity may use the 3 month period before this concession commenced to calculate the 3 months’ current GST turnover.","sortOrder":8},{"sectionNumber":"11. Business affected by drought or natu","sectionType":"part","heading":"11. Business affected by drought or natural disaster","content":"## 11. Business affected by drought or natural disaster\n\n(1) An entity applies the alternative test under this section if:\n\n(a) the entity conducted business or some of the business in a declared drought zone, or declared natural disaster zone, during the relevant comparison period, and\n\n(b) the drought or natural disaster changed the entity’s current GST turnover.\n\n(2) The alternative test is the entity uses the entity’s current GST turnover for the same period in the year immediately before the declaration instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8, section 8A and section 8B of the Rules.","sortOrder":9},{"sectionNumber":"12. Business has an irregular turnover","sectionType":"part","heading":"12. Business has an irregular turnover","content":"## 12. Business has an irregular turnover\n\n(1) An entity applies the alternative test under this section if:\n\n(a) for the consecutive 3‑month periods ending in the 12 months immediately before:\n\n(i) the applicable turnover test period; or\n\n(ii) 1 March 2020,\n\nthe lowest of the entity’s current GST turnover for any of those 3\\-month periods is no more than 50% of the highest of the entity’s current GST turnover for any other of those 3\\-month periods, and\n\n(b) the entity’s current GST turnover is not cyclical.\n\n(2) The alternative test is:\n\nthe entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) The average monthly current GST turnover is:\n\n(a) if subparagraph (1)(a)(i) applies, the sum of the entity’s current GST turnover for each whole month in the 12 months immediately before the applicable turnover test period divided by 12, or\n\n(b) if subparagraph (1)(a)(ii) applies, the sum of the entity’s current GST turnover for each whole month in the 12 months immediately before 1 March 2020 divided by 12.\n\n(4) If the relevant comparison period is a calendar month, the entity uses the average monthly current GST turnover instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\n    Note: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(5) For the purposes of subsections (2), (3) and (4), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals, then the entity may exclude the calendar months covered by the Bushfires 2019–20 lodgment and payment deferrals from the calculation, unless the months covered by the concession are the only months available, or\n\n(b) received Drought Help concessions, then the entity may exclude the months covered by the Drought Help concessions from the calculation, unless the months covered by the concession are the only months available.","sortOrder":10},{"sectionNumber":"13. Sole trader or small partnership wit","sectionType":"part","heading":"13. Sole trader or small partnership with sickness, injury or leave","content":"## 13. Sole trader or small partnership with sickness, injury or leave\n\n(1) An entity applies the alternative test under this section if:\n\n(a) the entity is a sole trader or small partnership that has no employees,\n\n(b) the sole trader or at least one of the partners did not work for all or part of the relevant comparison period due to sickness, injury or leave, and\n\n(c) the current GST turnover of the sole trader or partnership was affected by the sole trader or partner not working for all or part of that period.\n\n(2) The alternative test is:\n\nthe entity multiplies the current GST turnover from the month immediately before the month in which the sole trader or partner did not work due to sickness, injury or leave by three and uses that figure instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) If the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately before the month in which sole trader or partner did not work due to sickness, injury or leave instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\n    Note: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(4) For the purposes of subsections (2) and (3), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals in the month immediately before the month in which the sickness, injury or leave occurred, then the entity may use the nearest month before the months covered by the Bushfires 2019–20 lodgment and payment deferrals, unless the months covered by the concession are the only months available, or\n\n(b) received Drought Help concessions in the month immediately before the month in which the sickness, injury or leave occurred, the entity may use the nearest month before the months covered by the Drought Help concessions, unless the months covered by the concession are the only months available.","sortOrder":11},{"sectionNumber":"14. Business temporarily ceased trading ","sectionType":"part","heading":"14. Business temporarily ceased trading during the relevant comparison period","content":"## 14. Business temporarily ceased trading during the relevant comparison period\n\n(1) An entity may apply either of the alternative tests under this section if:\n\n(a) The entity’s business had temporarily ceased trading due to an event or circumstances outside the ordinary course of the entity’s business;\n\n(b) trading temporarily ceased for a week or more;\n\n(c) some or all of the relevant comparison period occurred during the time in which the entity’s business had temporarily ceased trading; and\n\n(d) the entity’s business resumed trading before 28 September 2020.\n\n(2) The first alternative test is:\n\nThe entity uses the current GST turnover for the same period in the year immediately before the business temporarily ceased trading instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8, section 8A and section 8B of the Rules.\n\n(3) The second alternative test is:\n\n(a) if the relevant comparison period is a quarter, then the entity uses the total of the entity’s current GST turnover in the 3 months immediately before the month in which the business temporarily ceased trading instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules, or\n\n(b) if the relevant comparison period is a calendar month, then the entity uses the current GST turnover from the month immediately before the month in which the business temporarily ceased trading instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.\n\n    Note: Paragraph (b) is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).\n\n(4) For the purposes of subsections (2) and (3), if the entity:\n\n(a) qualified for the ATO’s Bushfires 2019-20 lodgment and payment deferrals, then the entity may exclude the months covered by the Bushfires 2019-20 lodgment and payment deferrals and use the nearest month before or after the period, quarter or month as appropriate, unless the months covered by the concession are the only months available, or\n\n(b) received Drought Help concessions, then the entity may exclude the months covered by the Drought Help concessions and use the nearest month before or after the period, quarter or month as appropriate, unless the months covered by the concession are the only months available.\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nThe endnotes provide information about this compilation and the compiled law.\n\nThe following endnotes are included in every compilation:\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nAbbreviation key—Endnote 2\n\nThe abbreviation key sets out abbreviations that may be used in the endnotes.\n\nLegislation history and amendment history—Endnotes 3 and 4\n\nAmending laws are annotated in the legislation history and amendment history.\n\nThe legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.\n\nThe amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.\n\nMisdescribed amendments\n\nA misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.\n\nIf a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.\n\nEndnote 2—Abbreviation Key\n\n| ad = added or inserted                         | o = order(s)                        |\n| ---------------------------------------------- | ----------------------------------- |\n| am = amended                                   | Ord = Ordinance                     |\n| amdt = amendment                               | orig = original                     |\n| c = clause(s)                                  | par = paragraph(s)/subparagraph(s)  |\n| C[x] = Compilation No. x                       | /sub‑subparagraph(s)                |\n| Ch = Chapter(s)                                | pres = present                      |\n| def = definition(s)                            | prev = previous                     |\n| Dict = Dictionary                              | (prev…) = previously                |\n| disallowed = disallowed by Parliament          | Pt = Part(s)                        |\n| Div = Division(s)                              | r = regulation(s)/rule(s)           |\n| exp = expires/expired or ceases/ceased to have | reloc = relocated                   |\n| effect                                         | renum = renumbered                  |\n| F = Federal Register of Legislation            | rep = repealed                      |\n| gaz = gazette                                  | rs = repealed and substituted       |\n| LA = Legislation Act 2003                      | s = section(s)/subsection(s)        |\n| LIA = Legislative Instruments Act 2003         | Sch = Schedule(s)                   |\n| (md) = misdescribed amendment can be given     | Sdiv = Subdivision(s)               |\n| effect                                         | SLI = Select Legislative Instrument |\n| (md not incorp) = misdescribed amendment       | SR = Statutory Rules                |\n| cannot be given effect                         | Sub‑Ch = Sub‑Chapter(s)             |\n| mod = modified/modification                    | SubPt = Subpart(s)                  |\n| No. = Number(s)                                | underlining = whole or part not     |\n|                                                | commenced or to be commenced        |\n\nEndnote 3—Legislation history\n\n| Name                                                                                                                    | Registration              | Commencement      | Application, saving and transitional provisions |\n| ----------------------------------------------------------------------------------------------------------------------- | ------------------------- | ----------------- | ----------------------------------------------- |\n| Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2) 2020   | 23 Sep 2020 (F2020L01200) | 24 Sep 2020 (s 2) |                                                 |\n| Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Amendment Rules 2020 | 09 Oct 2020 (F2020L01295) | 10 Oct 2020 (s 2) | Sch 1 (item 2)                                  |\n\nEndnote 4—Amendment history\n\n| Provision affected                                                                                        | How affected                         |\n| --------------------------------------------------------------------------------------------------------- | ------------------------------------ |\n| s 2..........................................s 6……………………………..s 14........................................ | rep LA s48Drep LA s48Cad F2020L01295 |","sortOrder":12}],"analysis":{"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":6,"scope_assessment":{"changed":false,"description":"This instrument remains tightly scoped to its original purpose: providing alternative decline in turnover tests for JobKeeper eligibility. It does not expand beyond the administrative necessity of addressing edge cases where the standard comparison period is inappropriate. The eight specific scenarios covered (new businesses, acquisitions, restructures, high growth, disasters, irregular turnover, sole trader absences, and temporary cessations) all fall within the logical boundaries of ensuring fair access to the JobKeeper scheme."},"complexity_factors":["Multiple cross-references to the parent Rules (Coronavirus Economic Response Package (Payments and Benefits) Rules 2020), requiring readers to understand sections 4, 8, 8A, and 8B of that instrument","8 distinct alternative tests with specific eligibility conditions and calculation methods","Nested conditional logic within tests (e.g., section 7 has two alternative tests, with the second one unavailable if the business started less than 3 months before 1 March 2020)","Dual application contexts - different rules apply depending on whether the relevant comparison period is a quarter or a calendar month (noted in subsections with explicit caveats)","Bushfire and drought concession provisions that create exceptions to the standard calculation methods across multiple sections","Defined terms imported from the parent Rules plus 5 additional defined terms in this instrument (Business, Drought Help concessions, Entity, Small partnership, plus references to current GST turnover and relevant comparison period)","Temporal complexity with multiple date thresholds (1 March 2020, 28 September 2020, 1 February 2020) and varying look-back periods (3 months, 6 months, 12 months)","Specific percentage thresholds for the substantial increase test (50%/25%/12.5%) that trigger eligibility"],"plain_english_summary":"This instrument creates alternative ways for employers to demonstrate the required decline in turnover for JobKeeper when the usual year‑on‑year comparison is inappropriate. It affects businesses applying for fortnights from 28 Sept 2020 — for example, new or restructured businesses, buyers/sellers of businesses, seasonal or irregular earners, those hit by droughts/bushfires, or temporarily closed entities. By allowing different periods and averaging methods (and excluding disaster‑affected months), it helps prevent legitimate firms from being unfairly excluded from the wage subsidy."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument does not expand the class of entities that may be qualifying employers for JobKeeper. Instead it modifies how eligible entities can calculate their ‘decline in turnover’ where the standard comparison period is unsuitable by prescribing alternative baselines and calculation rules (see Application and sections 7–14). It therefore changes calculation methods and evidentiary requirements, not the substantive eligibility scope."},"complexity_factors":["Multiple alternative turnover tests tailored to distinct factual scenarios (sections 7–14)","Detailed period arithmetic (average monthly turnover, 3‑month totals, day/ month counting, calendar month vs quarter adjustments)","Cross-references to the Rules (sections 8, 8A, 8B) and to definitions in section 4 of the Rules","Commissioner discretion: instrument only applies where Commissioner is satisfied there is no appropriate relevant comparison period (Application)","Exceptions and exclusions for Bushfires 2019–20 lodgment/payment deferrals and Drought Help concessions across many tests","Interaction with prior satisfaction of the turnover test before 28 September 2020 (limited re-testing)","Administrative/evidentiary burden on applicants to demonstrate factual triggers (acquisition, restructure, drought, sickness, cessation, irregularity)","Potential for uncertainty at boundaries (what 'changed' turnover, 'resumed trading' or 'not cyclical' mean in practice)"],"plain_english_summary":"This instrument gives employers seeking JobKeeper alternative ways to calculate the required decline in turnover when the usual comparison period is unsuitable. The Commissioner may accept alternate baselines — recent months, averages, or year-earlier periods — for particular situations (new businesses, acquisitions or restructures, disaster-affected firms, irregular turnover, sole traders on leave, temporary cessation) (see sections 7–14). Eligibility and payment size depend on the chosen turnover calculation, shifting evidentiary and compliance tasks onto applicants."}},"importantCases":[],"_links":{"self":"/api/acts/f2020l01200","history":"/api/acts/f2020l01200/history","analysis":"/api/acts/f2020l01200/analysis","conflicts":"/api/acts/f2020l01200/conflicts","importantCases":"/api/acts/f2020l01200/important-cases","documents":"/api/acts/f2020l01200/documents"}}