789GXB10% decline in turnover test—prohibited conduct

789GXB 10% decline in turnover test—prohibited conduct

(1) An employer must not purport to give a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC if, at the time when the direction was given:

(a) the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and

(b) the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time.

Note: This subsection is a civil remedy provision (see Part 4‑1).

(2) An employer must not purport to give a request under subsection 789GJD(1) if, at the time when the request was given:

(a) the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and

(b) the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time.

Note: This subsection is a civil remedy provision (see Part 4‑1).

(3) An employer must not give information to an eligible financial service provider if:

(a) the information is given in connection with the issue of a 10% decline in turnover certificate that covers the employer for the designated quarter applicable to a particular time; and

(b) the information:

(i) is false or misleading; or

(ii) omits any matter or thing without which the information is misleading; and

(c) the employer knows that the information:

(i) is false or misleading; or

(ii) omits any matter or thing without which the information is misleading.

Note: This subsection is a civil remedy provision (see Part 4‑1).