Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Part, an employer satisfies the 10% decline in turnover test for a quarter if the employer would satisfy the decline in turnover test at a time in the quarter if:
(a) the turnover test period were the quarter, instead of the period determined under paragraph 8(7)(a) or (aa) of the jobkeeper payment rules; and
(b) instead of projected GST turnover, current GST turnover were used (including in subsection 8A(3) of the jobkeeper payment rules, and in applying an alternative decline in turnover test determined under subsection 8(6) of the jobkeeper payment rules); and
(c) the specified percentage for the employer was 10%, instead of the percentage worked out under subsection 8(2) of the jobkeeper payment rules; and
(d) the decline in turnover test was subject to such modifications (if any) as are prescribed by the regulations.
(2) The regulations must not prescribe modifications for the purposes of paragraph (1)(d) unless:
(a) the jobkeeper payment rules are amended after the commencement of this section; and
(b) the modifications relate to those amendments.