Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

PART 2 - JOBKEEPER PAYMENT  

Division 5 - Administration  

SECTION 16   REPORTING REQUIREMENT RELATING TO QUALIFICATION  

16(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.

16(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.

Note:

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

16(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) .