1. Name of instrument
1. Name of instrument
1. Name of instrument
This determination is the Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Amendment Rules 2020.
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Commonwealth legislation
This instrument adds a new alternative “decline in turnover” test for JobKeeper calculations so businesses that temporarily stopped trading because of an external event can substitute earlier GST turnover periods when measuring a fall in turnover. It applies to entities that ceased trading for a week or more and resumed before 28 September 2020, and allows replacement months or quarters (with special rules excluding months covered by Bushfires 2019–20 or Drought Help concessions). It applies to JobKeeper fortnights starting on or after 28 September 2020.
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Direct links to the current provisions in Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Amendment Rules 2020.
This determination is the Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Amendment Rules 2020.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1 - Amendments
Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2) 2020
Insert:
Business temporarily ceased trading during the relevant comparison period
(1) An entity may apply either of the alternative tests under this section if: (a) the entity’s business had temporarily ceased trading due to an event or circumstance outside the ordinary course of the entity’s business; (b) trading temporarily ceased for a week or more; (c) some or all of the relevant comparison period occurred during the time in which the entity’s business had temporarily ceased trading; and (d) the entity’s business resumed trading before 28 September 2020.
(2) The first alternative test is:
the 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.
(3) The second alternative test is:
(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 (b) 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 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.
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).
(4) For the purposes of subsections (2) and (3), if the entity:
(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
(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.
The amendments made by Schedule 1 to this instrument apply in relation to jobkeeper fortnights beginning on, or after, 28 September 2020.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Amendment Rules 2020.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1 - Amendments
Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2) 2020
Insert:
Business temporarily ceased trading during the relevant comparison period
(1) An entity may apply either of the alternative tests under this section if: (a) the entity’s business had temporarily ceased trading due to an event or circumstance outside the ordinary course of the entity’s business; (b) trading temporarily ceased for a week or more; (c) some or all of the relevant comparison period occurred during the time in which the entity’s business had temporarily ceased trading; and (d) the entity’s business resumed trading before 28 September 2020.
(2) The first alternative test is:
the 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.
(3) The second alternative test is:
(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 (b) 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 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.
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).
(4) For the purposes of subsections (2) and (3), if the entity:
(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
(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.
The amendments made by Schedule 1 to this instrument apply in relation to jobkeeper fortnights beginning on, or after, 28 September 2020.