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  • Monthly business declarations for JobKeeper Fortnights in March need to be completed by 14 April 2021 to receive final JobKeeper payments. The JobKeeper Payment scheme finished on 28 March 2021.

    Test for a business that has had a substantial increase in turnover

    Your entity can use this test if you have had an increase in your current GST turnover of:

    • 50% or more in the 12 months immediately before the turnover test period, or
    • 25% or more in the 6 months immediately before the turnover test period, or
    • 12.5% or more in the 3 months immediately before the turnover test period.

    Example 20 – Substantial increase in turnover

    If your entity’s applicable turnover test period is the month of April 2020 and your entity’s current GST turnover increased by 50% or more since the start of April 2019, 25% or more since the start of October 2019, or 12.5% or more since the start of January 2020, then you can apply this alternative test.

    End of example

    To test if your entity’s current GST turnover increased in the 12 (or 6 or 3) months immediately before the applicable turnover test period, compare your current GST turnover for the month immediately before the applicable turnover test period with your current GST turnover for the month immediately before the start of the 12 (or 6 or 3) months.

    To test if your entity’s current GST turnover increased since the start of April 2019, compare the current GST turnover for March 2019 with the current GST turnover for March 2020. Using the March 2019 current GST turnover as the baseline means any increase in April 2019 is included because an increase in April is in the twelve months before the start of April 2020.

    Alternative test

    In applying this alternative test, compare either one-third of, or the total of, your entity’s current GST turnover for the three months before the applicable turnover test period with the applicable projected GST turnover.

    Monthly comparison – if you use a month as a turnover test period, use your three months GST turnover for the period you are using and divide it by three. Compare that figure against your applicable projected GST turnover to determine if your turnover has declined by 15%, 30% or 50% or more as applicable.

    Quarterly comparison – if you use a quarter as a turnover test period, use the three months GST turnover for the period you are using. Then compare that figure against your projected GST turnover for the quarter starting on 1 April 2020 or on 1 July 2020 to determine if your turnover has declined by 15%, 30% or 50% or more as applicable.

    Drought or bushfire

    If you experienced drought or bushfire in the three months you were going to use as your entity’s current GST turnover for the alternative test, you should use the three months before the months in which your entity was affected.

    You can only do this if in the month you were going to use for your entity’s current GST turnover, your entity qualified for or received one of the following:

    • you qualified for the ATO’s Bushfires 2019–20 lodgment and payment deferrals, or
    • you received any concessions given by us where drought has caused financial difficult, or
    • you qualified for any Disaster Recovery Funding Arrangements 2018 assistance measures.

    Example 21 – Bushfire deferrals

    Donna calculates her three months’ GST turnover from 1 January 2020 to 31 March 2020. She qualified for the ATO’s Bushfire 2019–20 lodgment and payment deferrals in January 2020. She only uses the months of October, November and December 2019 in her calculation of the current GST turnover for the three months.

    End of example

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      Last modified: 28 Sep 2020QC 62132