8. Business restructure that changed the8. Business restructure that changed the entity’s turnover

## 8. Business restructure that changed the entity’s turnover (1) An entity applies the alternative test under this section if: (a) there was a restructure of their business, or part thereof, after the relevant comparison period and before the applicable turnover test period, and (b) the restructure 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 restructure 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 restructure 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 restructure that occurs sequentially after the relevant comparison period and before the applicable turnover test period, then use the whole month immediately after the last restructure. (4) For the purposes of subsection (2), if there is no whole month after the last restructure 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 restructure 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 restructure as appropriate, unless the months covered by the concession are the only months available. 9. Business had substantial increase in turnover (1) An entity applies the alternative test under this section if the entity had an increase in turnover of: (a) 50% or more in the 12 months immediately before the applicable turnover test period, or (b) 25% or more in the 6 months immediately before the applicable turnover test period, or (c) 12.5% or more in the 3 months immediately before the applicable turnover test period. (2) The 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. (3) The 3 month’s current GST turnover is the total current GST turnover in the 3 months immediately before the applicable turnover test period. (4) For the purposes of subsection (3), if the entity: (a) qualified for the ATO’s Bushfires 2019–2020 lodgment and payment deferrals, use the 3-month period before the Bushfires 2019–2020 lodgment and payment deferrals commenced to calculate the 3 months’ turnover, or (b) received Drought Help concessions, use the 3 month period before this concession commenced to calculate the 3 months’ turnover.