11. Business has an irregular turnover11. Business has an irregular turnover

## 11. Business has an irregular turnover (1) An entity applies the alternative test under this section if: (a) for the quarters ending in the 12 months immediately before the applicable turnover test period, the entity’s lowest turnover quarter is no more than 50% of the highest turnover quarter, and (b) the entity’s turnover is not cyclical. (2) The alternative test is: (a) 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 in section 8 of the Rules, or (b) If the relevant comparison period is a quarter, the entity multiplies the average monthly current GST turnover by three and uses that figure instead of the entity’s current GST turnover in section 8 of the Rules. (3) The average monthly current GST turnover is the current GST turnover for each whole month in the 12 months immediately before the applicable turnover test period added together and divided by 12. (4) For the purposes of subsection (3), if the entity: (a) qualified for the ATO’s Bushfires 2019–2020 lodgment and payment deferrals, then exclude the calendar months covered by the Bushfires 2019–2020 lodgment and payment deferrals from the calculation, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions from the calculation.