s 6.07B
In force10% decline in turnover test—modification
Chapter 6Miscellaneous
Part 6-4CCoronavirus economic response
Division 1Introduction
6.07B 10% decline in turnover test—modification
(1)
This regulation is made for the purposes of paragraph 789GCB(1)(d) of the Act.
(2)
The decline in turnover test, as applied under paragraph 789GCB(1)(b) of the Act, is modified by providing that current GST turnover is to be calculated in the same way as current GST turnover is calculated for the purposes of the actual decline in turnover test within the meaning of the jobkeeper payment rules.
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