Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules (No. 2) 2020
3. Application3. Application
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3. Application
The instrument applies for a class of entities seeking to be qualifying employers for JobKeeper payments, when the Commissioner is satisfied that there is not an appropriate relevant comparison period for the purposes of satisfying both:
the actual decline in turnover test in section 8B of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) for JobKeeper fortnights starting on, or after, 28 September 2020, and
the decline in turnover test in section 8 of the Rules (and if applicable, section 8A of the Rules) for JobKeeper fortnights starting on, or after, 28 September 2020.
This instrument applies to provide alternative bases for satisfying both of those tests.
Note: Where an entity has satisfied the decline in turnover test under section 8 of the Rules for JobKeeper fortnights before 28 September 2020, they do not need to apply the test again for JobKeeper fortnights starting on, or after, 28 September. The entity will only need to apply this instrument for the purposes of satisfying the actual decline in turnover test in section 8B of the Rules.