Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Incorporating amendments made by F2020L00479, F2020L00546, F2020L00603, F2020L00605, F2020L00884, F2020L00921, F2020L01021, F2020L01165, F2020L01534 and F2021L00305)

Part 2   Jobkeeper payment

Division 5   Administration

16   Reporting requirement relating to qualification

 

(1) An entity that has qualified for the jobkeeper scheme (see section 7) for a jobkeeper fortnight must notify the Commissioner in the approved form of the matters set out in subsection (2) or (3) within 7 days of the end of a calendar month (the reporting month ) if the entity is entitled to a jobkeeper payment for a fortnight that ends in the month.

      

(2) Unless subsection (3) applies, the matters are:

(a) the entity's current GST turnover for the reporting month; and

(b) the entity's projected GST turnover for the following month.

      

(3) If the entity relied on subsection 8A(2) (modified decline in turnover test for certain group structures) to qualify for the jobkeeper scheme, the matters are:

(a) the sum of the current GST turnovers for the reporting month of each test member of the group referred to in subparagraph 8A(2)(a)(i); and

(b) the sum of the projected GST turnovers for the following month of each of those members.

Note: Current GST turnover and projected GST turnover are modified for the purposes of this section: see subsection 8(8).