Document ID: chunk:federal_register_of_legislation:F2022C00026:reg:8:p2
Version: federal_register_of_legislation:F2022C00026
Segment Type: reg
Provision Reference: reg 8 (pt 2/3)
Character Range: 23634–26265

by the Commissioner under subsection (6) applies to the entity; and
 (b) the entity satisfies the alternative test.
 (6) The Commissioner may, by legislative instrument, determine that an alternative decline in turnover test applies to a class of entities, if the Commissioner is satisfied that there is not an appropriate relevant comparison period for the purpose of an entity in the class of entities satisfying the decline in turnover test under subsection (1).

Meaning of turnover test period and relevant comparison period
 (7) For the purposes of this section and sections 8A and 8B:
 (a) unless paragraph (aa) applies—the turnover test period must be:
 (i) a calendar month that ends after 30 March 2020 and before 1 January 2021; or
 (ii) a quarter that ends on 30 June 2020, 30 September 2020 or 31 December 2020; and
 (aa) if the entity is a Table A provider—the turnover test period must be a period of 6 months starting on 1 January 2020; and
 (b) the relevant comparison period must be the period in 2019 that corresponds to the turnover test period.
Note: When applying this subsection for the purposes of the actual decline in turnover test there is a different turnover test period: see paragraph 8B(1)(a).

Modifications relating to GST turnover
 (8) In calculating an entity's current GST turnover, and projected GST turnover, for a period for the purposes of this section and sections 8A, 8B and 16 the following apply:
 (a) sections 188‑15 and 188‑20 of the GST Act apply as if a reference to a month were a reference to the period;
 (b) subsections 188‑15(2) and 188‑20(2) of that Act (about members of GST groups) are to be disregarded;
 (c) for calculating current GST turnover:
 (i) subsection 188‑15(1) of that Act is to be applied at the end of the period; and
 (ii) subsection 188‑15(1) of that Act has effect as if the reference in that subsection to ", or are likely to make, during the 12 months ending at the end of that month," were instead a reference to "during that period";
 (d) for calculating projected GST turnover—subsection 188‑20(1) of that Act has effect as if the reference in that subsection to "during that month and the next 11 months" were instead a reference to "during that period";
 (e) each external Territory is treated as forming part of the indirect tax zone (within the meaning of that Act);
 (ea) for an entity that is a Table A provider or a Table B provider—subsection 9‑17(3) of the GST Act is to be disregarded in its application to a payment covered by an appropriation under the Higher Education Support Act 2003 or the Australian Research Council Act 2001;
 (f) for