Ruling on JobKeeper decline in turnover test amended

An addendum has been issued to Law Companion Ruling LCR 2020/1 , dealing with the decline in turnover test introduced by the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020, which is one of the criteria for determining eligibility for the JobKeeper Payment.

The addendum clarifies that the ruling addresses the original decline in turnover test introduced by the Rules and does not cover in detail the actual decline in turnover test introduced as an additional requirement for JobKeeper fortnights from 28 September 2020 by the Coronavirus Economic Response Package (Payments and Benefits) Amendment Rules (No 8) 2020.

The ruling has been updated to reflect the additional months that are covered by this original decline in turnover test. The addendum also includes a change to the ruling title (to JobKeeper payment — original decline in turnover test) and mentions the key differences to the actual decline in turnover test and how that test works with the original decline in turnover test for JobKeeper fortnights from 28 September 2020.