7. Business acquisition or disposal that7. Business acquisition or disposal that changed the entity’s turnover

## 7. Business acquisition or disposal that changed the entity’s turnover (1) An entity applies the alternative test under this section if: (a) there was an acquisition or disposal of part of their business after the relevant comparison period and before the applicable turnover test period, and (b) the acquisition or disposal changed the entity’s turnover. (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 the acquisition or disposal occurred 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 acquisition or disposal occurred 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 there is more than one acquisition or disposal that occurs sequentially after the relevant comparison period and before the applicable turnover test period, then use the whole month immediately after the last acquisition or disposal. (4) For the purposes of subsection (3), if there is no whole month after the last acquisition or disposal and before the applicable turnover test period, then use the month immediately before the applicable turnover test period. (5) For the purposes of subsections (2), (3) and (4), if the entity: (a) qualified for the ATO’s Bushfires 2019–2020 lodgment and payment deferrals, then exclude the months covered by the Bushfires 2019–2020 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 (b) received Drought Help concessions, then 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.