6. Business commenced6. Business commenced

## 6. Business commenced (1) An entity applies either of the alternative tests under this section if the entity commenced business before 1 March 2020 but after the relevant comparison period. (2) The first 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: (a) if the entity commenced business before 1 February 2020, the entity’s current GST turnover for each whole month after the entity commenced business and before 1 March 2020 added together and divided by the number of whole months, or (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. (4) The second alternative test is: (a) 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 in section 8 of the Rules, or (b) if the relevant comparison period is a quarter, the entity uses the 3 months’ current GST turnover instead of the entity’s current GST turnover in section 8 of the Rules. (5) The second alternative test in subsection (4) is not available if the entity had not commenced business at least 3 months before 1 March 2020. (6) The 3 months’ current GST turnover is the total current GST turnover in the 3 months immediately before 1 March 2020. (7) For the purposes of subsections (3) and (6), 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, unless those are the only months since the entity commenced the business, or (b) received Drought Help concessions, then exclude the months covered by the Drought Help concessions from the calculation, unless those are the only months since the entity commenced the business.