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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 sole trader or small partnership with sickness, injury or leave

    Use this test if you are a sole traders or small partnerships where sickness, injury or leave impact an individual’s ability to work, affecting turnover.

    You can apply this turnover test if:

    • you are a sole trader or a partnership with four or fewer partners, and your entity has no employees
    • the sole trader or one of the partners has not worked for all or part of the relevant comparison period due to sickness, injury or leave, and
    • your turnover was affected as a result of the sole trader or partner not working for all or part of the period.

    Alternative test

    Monthly comparison – if you use a month as a turnover test period, compare your current GST turnover from the month immediately after the month in which the sole trader or partner returned to work with your projected GST turnover for the applicable turnover test period.

    Quarterly comparison – if you use a quarter as a turnover test period compare your current GST turnover from the month immediately after the month in which the sole trader or partner returned to work and multiply that by three with your projected GST turnover for the applicable turnover test period.

    Example 25 – Unable to work

    Jonathan is a sole trader who was sick from 15 April 2019 until 7 May 2019 and did not work at all during that period. Jonathan uses a turnover test period of July 2020. As Jonathan returned to work in May 2019, he uses the current GST turnover for June 2019 to compare against with the projected GST turnover for July 2020.

    If Jonathan uses the quarter starting on 1 July 2020 as the turnover test period, he multiples the current GST turnover from June 2019 by three and compares that with projected GST turnover for the quarter starting on 1 July 2020.

    End of example

    Drought or bushfire

    If you experienced sickness, injury or leave in one month, then drought or bushfire in the next month, use the month after you last received deferrals or concessions below to compare your decline in turnover.

    Your entity must have qualified for, or received, one of the following deferrals or concessions to use this test:

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

    Example 26 – Drought concessions

    A partner in a partnership of three partners was sick in the month of November 2019, but the entity was given drought concessions by the ATO in December 2019. The entity should use the current GST turnover from the month of January 2020 for the alternative test.

    End of example

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      Last modified: 28 Sep 2020QC 62132