13. Sole trader or small partnership wit13. Sole trader or small partnership with sickness, injury or leave

13. Sole trader or small partnership with sickness, injury or leave

(1) An entity applies the alternative test under this section if:

(a) the entity is a sole trader or small partnership that has no employees,

(b) the sole trader or at least one of the partners did not work for all or part of the relevant comparison period due to sickness, injury or leave, and

(c) the current GST turnover of the sole trader or partnership was affected by the sole trader or partner not working for all or part of that period.

(2) The alternative test is:

the entity multiplies the current GST turnover from the month immediately before the month in which the sole trader or partner did not work due to sickness, injury or leave by three and uses that figure instead of the entity’s current GST turnover for a relevant comparison period, that is a quarter, for the purposes of section 8, section 8A and section 8B of the Rules.

(3) If the relevant comparison period is a calendar month, the entity uses the current GST turnover from the month immediately before the month in which sole trader or partner did not work due to sickness, injury or leave instead of the entity’s current GST turnover for a relevant comparison period for the purposes of section 8 and section 8A of the Rules.

Note: This subsection is only applicable for the decline in turnover test under section 8 of the Rules including section 8A of the Rules (if applicable).

(4) For the purposes of subsections (2) and (3), if the entity:

(a) qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals in the month immediately before the month in which the sickness, injury or leave occurred, then the entity may use the nearest month before the months covered by the Bushfires 2019–20 lodgment and payment deferrals, unless the months covered by the concession are the only months available, or

(b) received Drought Help concessions in the month immediately before the month in which the sickness, injury or leave occurred, the entity may use the nearest month before the months covered by the Drought Help concessions, unless the months covered by the concession are the only months available.