8BActual decline in turnover test

#### 8B Actual decline in turnover test (1) An entity satisfies the actual decline in turnover test for a jobkeeper fortnight if the entity would satisfy the decline in turnover test (see sections 8 and 8A) at a time in the quarter applicable to the fortnight under subsection (2) if: (a) the turnover test period were the quarter, instead of the period determined under paragraph 8(7)(a) or (aa); and (b) instead of projected GST turnover, current GST turnover were used (including in subsection 8A(3), and in applying an alternative decline in turnover test determined by the Commissioner under subsection 8(6)). Quarter in which actual decline in turnover test must be satisfied (2) For the purposes of subsection (1), the quarter applicable to a jobkeeper fortnight beginning on or after 28 September 2020 is as set out in the following table. ```html <table cellspacing="0" cellpadding="0" style="margin-left:56.95pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Quarter for which actual decline in turnover test must be satisfied</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:117.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>If the fortnight begins:</span></p></td><td style="width:179.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>the quarter is the quarter ending on:</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:117.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>before 4</span><span> </span><span>January 2021</span></p></td><td style="width:179.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>30</span><span> </span><span>September 2020</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:117.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>on or after 4</span><span> </span><span>January 2021</span></p></td><td style="width:179.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>31</span><span> </span><span>December 2020</span></p></td></tr></tbody></table> ``` Commissioner determination (3) In calculating an entity’s current GST turnover for a quarter for the purposes of the actual decline in turnover test, if: (a) the Commissioner has made a determination under subsection (4) requiring a class of supplies to be treated as if they had been made at a time or times different from the time at which the supplies were actually made; and (b) the determination applies to a supply made by the entity; then the supply is to be treated as if it had been made at the time or times applicable under the determination. (4) The Commissioner may, by legislative instrument, determine that the supplies in a class of supplies are to be treated as if they had been made at a time or times different from the time at which the supplies were actually made. (5) In considering whether to make a determination under subsection (4), the Commissioner must consider: (a) the tax period to which GST payable by the entity on supplies in the class is attributable for the purposes of the GST Act; and (b) any other matter the Commissioner considers relevant. (6) A determination under subsection (4) may not be made in relation to a supply that is not a supply for the purposes of the GST Act.