10% decline in turnover test—prohibited conduct
(1) An employer must not purport to give a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC if, at the time when the direction was given: (a) the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and (b) the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time. Note: This subsection is a civil remedy provision (see Part 4‑1). (2) An employer must not purport to give a request under subsection 789GJD(1) if, at the time when the request was given: (a) the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and (b) the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time. Note: This subsection is a civil remedy provision (see Part 4‑1). (3) An employer must not give information to an eligible financial service provider if: (a) the information is given in connection with the issue of a 10% decline in turnover certificate that covers the employer for the designated quarter applicable to a particular time; and (b) the information: (i) is false or misleading; or (ii) omits any matter or thing without which the information is misleading; and (c) the employer knows that the information: (i) is false or misleading; or (ii) omits any matter or thing without which the information is misleading. Note: This subsection is a civil remedy provision (see Part 4‑1).
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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