12. Sole trader or small partnership wit12. Sole trader or small partnership with sickness, injury or leave

## 12. Sole trader or small partnership with sickness, injury or leave (1) An entity applies the alternative test under this section if: (a) the entity is a sole trader or small partnership that has no employees (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 (c) the turnover of the sole trader or partnership was affected by the sole trader or partner not working for all or part of that period. (2) The alternative test is: (a) 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 sole trader or partner returned to work 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 current GST turnover from the month immediately after the month in which the sole trader or partner returned to work by three and uses that figure instead of the entity’s current GST turnover in section 8 of the Rules. (3) For the purposes of subsection (2), if the entity: (a) qualified for the ATO’s Bushfires 2019–2020 lodgment and payment deferrals in the month immediately after the month in which the sickness, injury or leave occurred, then use the month immediately after the last month covered by the Bushfires 2019–2020 lodgment and payment deferrals, or (b) received Drought Help concessions in the month immediately after the month in which the sickness, injury or leave occurred, then use the month immediately after the last month covered by the Drought Help concessions.