Document ID: chunk:federal_register_of_legislation:F2022C00026:reg:16
Version: federal_register_of_legislation:F2022C00026
Segment Type: reg
Provision Reference: reg 16
Character Range: 72283–73525

16  Reporting requirement relating to qualification
 (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.
 (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).
 (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).