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  • Rita Kyparisis

Alternative Tests - Decline in Turnover


As per the Institute of Certified Bookkeepers (ICB) JobKeeper requires an employer to be eligible. The decline in turnover tests (Basic and Alternative) are only one of the eligibility requirements. The other eligibility requirements: * Must have commenced business before 1 March 2020 * Must have employees or an eligible business recipient as of 12 March 2020 * Must have an ABN * Made a supply since 1/7/18 If an employer passes one of the Basic Tests they do NOT need to review the Alternate Tests. 7 Alternative Tests have been published in the Legislative Instrument. The Legislative Instrument recognises the following classes of reasons: Does the employing business meet one of the following “Classes” 1. Commenced as a new business within the alternative period (Test “i”) 2. Acquired or disposed of part/s of the business within the alternative period (Test “ii”) 3. Business has restructured within the alternative period (Test “iii”) 4. Increase in turnover (Test “iv”) by 50% or more in the 12 months immediately before the test period* by 25% or more in the 6 months immediately before the test period* by 12.5% or more in the 3 months immediately before the test period* 5. Affected by drought or other natural disaster in the normal comparison period (Test “v”) 6. Irregular turnover that is not cyclical, not seasonal, project based (lumpy) (Test “vi”) 7. A person (as a sole trader or partner in a partnership) providing a significant contribution to the income generation of the business did not work for all or part of the normal comparison period due to sickness, injury or on leave. (Test “vii”) If an employer meets the classification required for one of the alternative tests – apply that test. The Alternative Tests are mutually exclusive – ie you do not need to apply more than one of the alternatives.

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