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JobKeeper 2.0 – Part 3: Alternative decline in turnover tests

JobKeeper 2.0 – Part 3: Alternative decline in turnover tests

The Commissioner has released the alternative decline in turnover tests, applicable to fortnights commencing from 28 September 2020.

The legislative instrument has been updated so that it can be applied appropriately during the extension periods. There have also been a number of amendments made to address anomalies in the first legislative instrument.

The alternative test will be critical for taxpayers who are unable to satisfy the basic decline in turnover test.

The information presented in this webinar was accurate at the time of recording, 29 September 2020.
This content is general commentary only and does not constitute advice. Before making any decision or taking any action in relation to the content, you should consult your professional advisor. To the maximum extent permitted by law, neither Pitcher Partners or its affiliated entities, nor any of our employees will be liable for any loss, damage, liability or claim whatsoever suffered or incurred arising directly or indirectly out of the use or reliance on the material contained in this content. Pitcher Partners is an association of independent firms. Pitcher Partners is a member of the global network of Baker Tilly International Limited, the members of which are separate and independent legal entities. Liability limited by a scheme approved under professional standards legislation.

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