JobKeeper Alternative Test
Information is now available on the ATO website for businesses seeking to register for the JobKeeper package but don’t have an appropriate relevant comparison period. The Alternative Test will apply in certain circumstances including impact of drought or other natural disaster during the relevant comparison period. For full details refer to ATO – Alternative Test site.
The Legislative Instrument Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules 2020 states:
Alternative decline in turnover tests
10. Business affected by drought or natural disaster
(1) An entity applies the alternative test under this section if:
(a) the entity conducted business or some of the business in a declared drought zone, or declared natural disaster zone, during the relevant comparison period, and
(b) the drought or natural disaster changed the entity’s turnover.
(2) The alternative test is the entity uses the entity’s current GST turnover for the same period in the year immediately before the declaration for the purposes of the basic test in section 8 of the Rules.
19. The Rules and the alternative tests in this legislative instrument are intended to apply where, due to circumstances as noted above, there is not an appropriate relevant comparison period in 2019 for the purpose of an entity in the class of entities satisfying the decline in turnover test in subsection 8(1) of the Rules. The legislative instrument applies to classes of entities to which the following circumstances apply:
(v) An entity has been affected by a drought or other natural disaster in the relevant comparison period in 2019. The event or circumstance outside the usual business setting being the drought or other natural disaster which adversely affected the business and as a result the relevant comparison period in 2019 is not appropriate
Entity affected by drought or other natural disaster
i. The legislative instrument applies to give an alternative test to entities that were affected by a drought or another natural disaster in the relevant comparison period in 2019. Where an entity was affected by such droughts or other natural disasters, those circumstances are outside the ordinary business setting. Therefore, the relevant comparison period in 2019 is not appropriate. ii. This alternative test will apply to compare the entity’s projected GST turnover for the applicable turnover test period with the current GST turnover for the same period in the year immediately preceding the year when the drought or natural disaster was declared rather than 2019. The earlier period will be a more appropriate period to use than the relevant comparison period in 2019 due to the drought or natural disaster being an event or circumstance being outside the usual business setting.
ATO - Top Calls About COVID-19
Most contact centres are currently experiencing long wait times due to a high number of calls. The ATO is making available answers to the top 5 questions they receive regarding JobKeeper and early release of super. You may find the answer to your question at Top Calls About COVID-19 or the ATO Community portal.
Be Aware of Coronoavirus Scams
Unfortunately, scammers are taking advantage of the spread of coronavirus to exploit and play on the fears of businesses and consumers across Australia. It is very difficult at times to know what communication is official. Find out how to keep your business safe from scams.
Coronavirus Business Support
If your business has been affected by the coronavirus, we have a team of dedicated customer representatives who can help you on 13 28 46. Our dedicated team will be available between 7am - 9pm across Australia, Monday to Sunday. Information about the support available to business can also be accessed at business.gov.au
Please note that contact centres are experiencing higher than normal wait times. Your continued patience and understanding will be appreciated.
Kay Strong Renee Chilton Regional Manager North Queensland Assistant Regional Manager North Queensland AusIndustry AusIndustry
Phone +61 7 4750 2781 Phone: +61 4750 2780 Mobile: 0428 188 308 Mobile: 0429 000 398
Department of Industry, Science, Energy and Resources 155 Hugh St, Currajong QLD 4812
GPO Box 2013, Canberra ACT 2610 ABN 74 599 608
The department acknowledges the traditional owners of the country throughout Australia and their continuing connection to land, sea and community. We pay our respect to them and their cultures and to the elders past and present