Show download pdf controls
  • Check actual decline in turnover

    This form is relevant if:

    • you are continuing to claim JobKeeper extension payments for fortnights from 28 September 2020
    • you have recently enrolled for JobKeeper.

    You will need to check and submit your business' actual decline in turnover information for each JobKeeper extension period to demonstrate eligibility.

    Check your business satisfied the actual decline in turnover test for:

    • September quarter 2020 decline in turnover – to be eligible for JobKeeper extension 1. This check will be available online from 1 October 2020.
    • December quarter 2020 decline in turnover – to be eligible for JobKeeper extension 2. This check will be available online from 1 January 2021.

    You can use the basic test to determine your decline in turnover. If you don't meet the basic turnover test, alternative tests are available if the 2019 comparison period is not appropriate.

    If your business is registered for GST, you will need to submit any outstanding activity statements for the relevant quarter in 2019 before you can access the online check for decline in turnover.

    • Log into the Business PortalExternal Link using myGovID.
    • View the COVID-19 screen and select Check decline in turnover.
    • Fill in the required information which is outlined below.

    Important: You cannot save the form while you are working on it and you cannot edit it once it is submitted. Read the instructions carefully to make sure you have all the information you need.

    Required information

    Decline in turnover test percentage

    The required decline in turnover percentage relevant to your organisation remains the same for JobKeeper extension:

    • 30% if your turnover is $1 billion or less
    • 50% if your turnover is more than $1 billion
    • 15% if you are an ACNC-registered charity other than a school or university    
      • Further information is provided in step 4 of basic test in actual decline in turnover test.
       

    Based on the information provided in your JobKeeper enrolment, we will pre-fill the decline in turnover percentage. Review this percentage and update it only if it's incorrect.

    Turnover test

    Two amounts are required for the turnover test. The two amounts using JobKeeper extension 1 as an example are:

    • September quarter 2020 turnover amount
    • September quarter 2019 turnover amount – the amount for the relevant comparison period. This could be the amount calculated from applying an alternative test.

    This is worked out by calculating your current GST turnover. Information on this calculation is provided under the basic test for the actual decline in turnover.

    If your business is registered for GST, we will display the Total sales (G1) amount (excluding GST) that was included in your submitted activity statements. You may choose to use this amount as your business' turnover amount.

    If your business is not registered for GST, or if you choose not to use the Total sales (G1) amount (excluding GST) from your activity statements, enter an amount to use for the turnover test.

    If you enter an amount to use for the turnover test, you will need to provide reasons as to why:

    • you did not use the total sales (G1) amount (excluding GST) that was included in your submitted activity statement
    • you used an alternative turnover test to provide the turnover amount.

    If you use a different period as part of meeting an alternative test, you will need to provide the turnover for that period in the field 'September quarter 2019 amount'.

    Screenshot of enrolment form section. The answer to the question ‘Was an alternative test used to provide the turnover amount?*’ is ‘Yes’ and a list of reasons is shown. The option ‘Substantial increase in turnover’ is selected.

    Review the turnover amounts and the reasons you provide before selecting Check.

    If the information you have provided demonstrates that your business:

    • satisfies the decline in turnover requirements, submit this information to us
    • does not satisfy the decline in turnover requirements, you will not be able to submit.

    Tip:

    • Use the print friendly function to capture your completed submission of decline in turnover and the details in PDF format. We recommend you save this information, including your receipt number, for your records.

    Next step:

      Last modified: 26 Oct 2020QC 62205