Document ID: chunk:federal_register_of_legislation:F2024C01158:reg:5:p5
Version: federal_register_of_legislation:F2024C01158
Segment Type: reg
Provision Reference: reg 5 (pt 5/5)
Character Range: 232192–233477

of the Act.
 (2) The decline in turnover test, as applied under paragraph 789GCB(1)(b) of the Act, is modified by providing that current GST turnover is to be calculated in the same way as current GST turnover is calculated for the purposes of the actual decline in turnover test within the meaning of the jobkeeper payment rules.

Division 5A—Flexibility provisions relating to employers previously entitled to jobkeeper payment

6.07C  Jobkeeper enabling stand down—employer previously entitled to jobkeeper payment for employee
  For the purposes of subparagraph 789GJA(1)(b)(ii) of the Act, for each employee of an employer in a class of employees specified in column 1 of the following table, the number of ordinary hours of work for the purposes of that subparagraph are those specified in column 2 of the following table.

Employees—ordinary hours of work
Item                              Column 1                                                                                                                                                         Column 2

                                  Class of employee                                                                                                                                                Ordinary hours of work