Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2) 2020
11. Business affected by drought or natu11. Business affected by drought or natural disaster
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11. Business affected by drought or natural disaster
(1) An entity applies the alternative test under this section if:
(a) the entity conducted business or some of the business in a declared drought zone, or declared natural disaster zone, during the relevant comparison period, and
(b) the drought or natural disaster changed the entity’s current GST turnover.
(2) The alternative test is the entity uses the entity’s current GST turnover for the same period in the year immediately before the declaration instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8, section 8A and section 8B of the Rules.