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  • Turnover test for universities

    Original decline in turnover test

    This page only applies to Table A providers within the meaning of the Higher Education Support Act 2003. All other universities should see Decline in turnover tests.

    The original decline in turnover test for universities (Table A providers) is met if:

    • your projected GST turnover for the period 1 January 2020 to 30 June 2020 falls short of your current GST turnover for the period 1 January 2019 to 30 June 2019, and
    • the decline is by a specified percentage (either 30% or 50%).

    The calculation of turnover includes the amount received under the Higher Education Support Act 2003 or the Australian Research Council Act 2001.

    Apart from the six-month test period and the inclusion of these turnover amounts, the test applies to Table A providers in the same way as other entities. See Original decline in turnover test for requirements.

    Actual decline in turnover test

    For JobKeeper fortnights from 28 September 2020, you must meet both:

    • the original decline in turnover test, and
    • an actual decline in turnover test.

    The actual decline in turnover test is similar to the original decline in turnover test. However, it applies to universities in the same way as all other entities. As such:

    • it must be done for specific quarters (instead of a 6-month period)
    • you must use actual sales made in the relevant quarter (instead of projected)
    • you determine when supplies are made by using the same GST accounting method you use to report sales on your business activity statement.

    The calculation of turnover includes the amount received under the Higher Education Support Act 2003 or the Australian Research Council Act 2001.

    See also:

      Last modified: 16 Sep 2020QC 62207