Document ID: chunk:federal_register_of_legislation:F2022C00026:reg:8a:p2
Version: federal_register_of_legislation:F2022C00026
Segment Type: reg
Provision Reference: reg 8A (pt 2/2)
Character Range: 30571–32021

member for the turnover test period, but using a different amount instead of the test member's current GST turnover for a relevant comparison period;
then in applying paragraph (3)(b) of this section, that different amount is to be used instead of the test member's current GST turnover for the period.

Determination that section does not apply
 (5) The Commissioner may determine in writing that this section does not apply to an entity if the Commissioner is satisfied, having regard to the purpose of the jobkeeper scheme and any other matter the Commissioner considers to be relevant, of either or both of the following:
 (a) that the test in this section is unsuitable, in the circumstances of the group, for measuring the extent to which employees within the group are performing work in operations that have suffered a relevant decline in turnover;
 (b) that the application of this section to the entity might, in the circumstances of the group (including the group's history of compliance with its obligations under taxation laws), risk the integrity of the Commissioner's administration of the jobkeeper scheme.

Membership of more than one group
 (6) To avoid doubt, if an entity is a member of one or more of the following:
 (a) a consolidated group;
 (b) a consolidatable group;
 (c) a GST group;
it satisfies the decline in turnover test in subsection (2) if it satisfies that test in relation to its membership of any of those groups.