For businesses that are unable to qualify for the JobKeeper package using the Basic Test, the ATO has now released a link for businesses to apply alternative tests to determine eligibility for the JobKeeper package.

We have prepared a brief guide which you can download on this page or you can read the legislation here in more detail Coronavirus Economic Response Package (Payments and Benefits) Alternative Decline in Turnover Test Rules 2020

You will also find below examples of the various  calculation methods that apply to each of the alternate tests. Use these interactive graphs in conjunction with our guide which is available on this page.
​

Download the Guide

The alternative tests will only apply to the  7 circumstances that follow.

• ​Startups

1. Business acquisition or disposal
2. Business restructure
3. Increase in turnover
4. Affected by drought or natural disaster
5. Irregular turnover
6. Sole trader or small partnership with sickness, injury or leave

These tests are designed to be used to support cases where there may not be an appropriate relevant comparison period. If you meet the basic test, there's no need to go through the alternative test.

Download the Guide

Average monthly current GST turnover

Relevant Tests to review in our guide:  Startups | Businesses with irregular turnover

• the average of each whole month's turnover from the last 12 months (or for startups, since you began)
• multiplied by 3 if comparing against a quarter
• exclude months impacted by bushfires or affected by drought

• Monthly
• Quarterly
• Natural Disaster

<

>

3 months current GST turnover

Relevant Tests to review in our guide:  Startups | Businesses with an increase in turnover

• the sum of the turnover in the 3 months immediately before the turnover test period (* March 1 for startups)
• divided by 3 if comparing against a month
• if the business was affected by BushFires or Drought compare against the earlier 3 months before ATO concessions commenced

• Monthly
• Quarterly
• Natural Disaster

<

>

Current GST turnover for a month

Relevant Tests to review in our guide: Business acquisition or disposal | Business restructure | Sole trader or small partnership with sickness, injury or leave
​

• the turnover of the month immediately after (or in some cases before) a significant change took place in the business
• multiplied by 3 if comparing against a quarter

• Monthly
• Quarterly

<

>