10% decline in turnover test—prohibited conduct
789GXB 10% decline in turnover test—prohibited conduct
An employer must not purport to give a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC if, at the time when the direction was given:
the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and
the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time.
This subsection is a civil remedy provision (see Part 4‑1).
An employer must not purport to give a request under subsection 789GJD(1) if, at the time when the request was given:
the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and
the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time.
This subsection is a civil remedy provision (see Part 4‑1).
An employer must not give information to an eligible financial service provider if:
the information is given in connection with the issue of a 10% decline in turnover certificate that covers the employer for the designated quarter applicable to a particular time; and
the information:
is false or misleading; or
omits any matter or thing without which the information is misleading; and
the employer knows that the information:
is false or misleading; or
omits any matter or thing without which the information is misleading.
This subsection is a civil remedy provision (see Part 4‑1).
This Act’s bill:Explanatory memorandumSecond reading speech
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