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1. About the program

On 26 June 2021, the Public Health (COVID-19 Temporary Movement and Gathering Restrictions) Order 2021 (the Public Health Order) was issued. This and other subsequent orders have restricted freedom of movement, gatherings and the ability of certain businesses to operate in New South Wales.

These measures combined with border restrictions imposed by other states and territories have created challenges for many businesses across New South Wales that will either be forced to close, or experience reduced demand.

To help address these impacts, the 2021 COVID-19 Business Grant (the Grant) will provide cash flow support to businesses impacted during the first 3 weeks of the restrictions (from 26 June to 17 July), and the JobSaver scheme will support businesses from week 4 of the restrictions (from 18 July). The intention of the Grant is to help businesses survive the restrictions so they can continue to support employment and the economy after restrictions are lifted. The Grant can be used to cover business expenses for which no other government support is available.

The Grant will be available to businesses across New South Wales that meet the eligibility criteria detailed in this document.

Applications will open on 19 July 2021 and close after 11:59pm on 1 October 2021.

Businesses that received previous COVID-19 small business grants including the 2020 Small Business COVID-19 Support and Small Business Recovery grants can apply for this Grant.

Service NSW will deliver the Grant on behalf of the NSW Government.

By applying for the Grant, applicants agree:

  • their application may be subject to an audit by the NSW Government or its representatives and agree to participate in the process if requested, and
  • Service and Revenue NSW may use other data provided by applicants to other government agencies to assist with determining eligibility for the Grant.

A public reporting channel will be established to allow people to report businesses not adhering to these Guidelines.

Non-employing businesses are not eligible for this Grant if individuals associated with and deriving income from the business received a Commonwealth COVID-19 Disaster Payment for the period between 26 June and 17 July, or any part thereof.

In addition, certain entities, such as those earning passive income (rents, interest, or dividends), government agencies, local governments, banks, and universities are not eligible for this Grant. The full list of ineligible businesses is Attachment B.

2. Available funding

2.1 Eligible businesses (including non-employing businesses such as non-employing sole traders) and not-for-profit organisations can apply for a one-off grant of $7,500 (tier one) or $10,500 (tier two) or $15,000 (tier three) via one application:

  • $7,500 (tier one): Businesses that have experienced a decline in turnover of 30% or more due to the Public Health Order will be eligible for a grant of $7,500.
  • $10,500 (tier two): Businesses that have experienced a decline in turnover of 50% or more due to the Public Health Order will be eligible for a grant of $10,500.
  • $15,000 (tier three): Businesses that have experienced a decline in turnover of 70% or more due to the Public Health Order will be eligible for a grant of $15,000.

2.2 Eligible businesses may only apply for one grant tier.

2.3 Only one application can be submitted for a single ABN.

2.4 Only one application is permitted where there are multiple businesses under a single ABN.

3. Eligibility criteria

3.1 Businesses and not-for-profit organisations impacted by the Public Health Order will be eligible for the $7,500 (tier one) grant if:

  • they have an Australian Business Number (ABN) and were operating in New South Wales on 1 June 2021;
  • they have total annual Australian wages of $10 million or less on 1 July 2020;
  • they had an aggregated annual turnover between $75,000 and $50 million (inclusive) for the year ended 30 June 2020;
  • they have business costs for which there is no other government support available;
  • they experienced a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period from 26 June 2021 to 17 July 2021 compared to:
    • the same period in 2019, or 
    • the same period in 2020, or
    • the 2 weeks immediately prior to any restrictions of 12–25 June 2021 (inclusive).
  • for employing businesses, they maintain their employee headcount from 13 July 2021 while they continue to receive payments under this Grant and the JobSaver scheme (businesses that do not maintain the declared headcount must notify Service NSW), and
  • for non-employing businesses, the business receiving payments must be the primary income source (i.e. 50% or more of total income) for the associated person. Individuals with more than one non-employing business may only claim payment for one business.

3.2 To calculate ‘total annual Australian wages’ businesses already grouped by Revenue NSW should apply these rules. Businesses not already grouped should apply the ownership grouping provisions set out in the New South Wales Payroll Tax Act.

3.3 Businesses and not-for-profit organisations impacted by the Public Health Order will be eligible for the $10,500 (tier two) grant if they:

  • meet the eligibility criteria for the $7,500 (tier one) grant set out in Section 3.1, except they must:
    • have experienced a decline in turnover of 50% or more due to the Public Health Order over a minimum 2-week period from 26 June 2021 to 17 July 2021 compared to:
      • the same period in 2019, or
      • the same period in 2020, or 
      • the 2 weeks immediately prior to any restrictions of 12–25 June 2021 (inclusive).

3.4 Businesses and not-for-profit organisations will be eligible for the $15,000 (tier three) grant if they:

  • meet the eligibility criteria for the $7,500 (tier one) grant set out in Section 3.1, except they must:
    • have experienced a decline in turnover of 70% or more due to the Public Health Order over a minimum 2-week period from 26 June 2021 to 17 July 2021 compared to:
      • the same period in 2019, or
      • the same period in 2020, or 
      • the 2 weeks immediately prior to any restrictions of 12–25 June 2021 (inclusive).

3.5 A different comparison period may be used for businesses on the Victorian border impacted by the Victorian Stay at Home Directions that commenced on 27 May 2021. Southern Border businesses will be required to meet the eligibility criteria outlined in Section 3 above, however, to demonstrate the decline in turnover:

  • For the $7,500 (tier one) grants, businesses:
    • must have experienced a decline in turnover of 30% or more due to the Public Health Order or the Victorian Stay at Home Directions over a minimum 2-week period from 27 May 2021 to 17 July 2021 compared to:
      • the same period in 2019, or
      • the same period in 2020, or
      • the 2 weeks immediately prior to any restrictions of 12–25 June 2021 (inclusive), or
      • the 2-week period immediately before the Victorian Stay at Home Directions commenced (13 May-26 May 2021).
  • For the $10,500 (tier two) grants, businesses:
    • must have experienced a decline in turnover of 50% or more due to the Public Health Order or the Victorian Stay at Home Directions over a minimum 2-week period from 27 May 2021 to 17 July 2021 compared to:
      • the same period in 2019, or
      • the same period in 2020, or
      • the 2 weeks immediately prior to any restrictions of 12–25 June 2021 (inclusive), or
      • the 2-week period immediately before the Victorian Stay at Home Directions commenced (13 May-26 May 2021).
  • For the $15,000 (tier three) grants, businesses:
    • must have experienced a decline in turnover of 70% or more due to the Public Health Order or the Victorian Stay at Home Directions over a minimum 2-week period from 27 May 2021 to 17 July 2021 compared to:
      • the same period in 2019, or
      • the same period in 2020, or
      • the 2 weeks immediately prior to any restrictions of 12–25 June 2021 (inclusive), or
      • the 2-week period immediately before the Victorian Stay at Home Directions commenced (13 May-26 May 2021).

3.6 Where the annual turnover of non-employing businesses is aggregated with  employing business(es) for the purpose of calculating aggregated annual turnover, the non-employing businesses are ineligible to apply.

3.7 If a business or not-for-profit organisation is ineligible based on the above criteria, but is still suffering financial hardship, they may be eligible to apply through the hardship review pathway.

4. How funding may be used

4.1 The Grant will help eligible businesses and not-for-profit organisations with business costs incurred from 1 June 2021 to 17 July 2021 (the JobSaver scheme will support businesses with costs from 18 July 2021). These costs may include, but are not limited to, the following expenses:

  • salaries and wages;
  • utilities and rent;
  • financial, legal or other advice;
  • marketing and communications;
  • perishable goods; or
  • other business costs.

4.2 The Grant must only be used for expenses for which no other government support is available. For example, the Grant cannot be used to pay government fees and charges that would be covered by the $1500 small business fees and charges rebate.

5. Evidence in support of eligibility

Businesses on the 'highly impacted industries list'

5.1 Eligible businesses on the 'highly impacted industries list' (see Attachment A) applying for the $7,500 (tier one), the $10,500 (tier two) and the $15,000 (tier three) grant are required to:

  • declare they experienced the required decline in turnover due to the Public Health Order over a minimum 2-week period from 26 June 2021 to 17 July 2021 compared to the same period in 2019, or the same period in 2020, or the 2-week period immediately prior to any restrictions of 12–25 June 2021 (inclusive);
    • for Southern Border businesses, the turnover period is from 27 May 2021 to 17 July 2021 compared to the same period in 2019, or the same period in 2020, or the 2-week period immediately prior to any restrictions of 12–25 June 2021 (inclusive), or the 2-week period immediately before the Victorian Stay at Home Directions commenced (13 May-26 May 2021).
  • declare they have eligible expenses for which no other government support is available. They will not be required to provide evidence of costs on application (e.g. invoices) but will need to keep evidence of costs for a possible future audit;
  • declare their employee headcount on 13 July 2021;
  • if they have employees, declare they will maintain their employee headcount from 13 July 2021 for the period for which the business is receiving payments under this Grant and the JobSaver scheme, and notify Service NSW if employee headcount declines over the period of the payment due to any actions of the business
  • if they do not have employees, declare the business is the primary income source (i.e. 50% or more of total income) for the owner of the business
  • provide details of their qualified accountant, registered tax agent or registered BAS agent for possible compliance checking
  • submit an Australian Income Tax Return or other documentation to demonstrate their business had an aggregated annual turnover of between $75,000 and $50 million (inclusive) for the year ended 30 June 2020 (applicants can choose to redact their Tax File Number);
    • businesses that have a substituted accounting period (SAP) (i.e. do not have an income tax year end of 30 June 2020), can provide the business’ lodged Australian Income Tax Return for the last financial year ended prior to 30 June 2020, and
  • lodge other supporting documents as required to demonstrate that they meet the eligibility criteria.

Businesses outside the 'highly impacted industries list'

5.2 Eligible businesses outside the 'highly impacted industries list' at Attachment A applying for the $7,500 (tier one), the $10,500 (tier two) or the $15,000 (tier three) grant are required to:

  • submit evidence through a letter from a qualified accountant, registered tax agent or registered BAS agent that they experienced the required decline in turnover due to the Public Health Order over a minimum 2-week period from 26 June 2021 to 17 July 2021 compared to the same period in 2019, or the same period in 2020, or the 2-week period immediately prior to any restrictions of 12–25 June 2021 (inclusive)
    • alternatively, if businesses have previously submitted a letter to Service NSW from a qualified accountant, registered tax agent or registered BAS agent to verify decline in turnover for other COVID-19 business grants, they can resubmit this letter as evidence of a decline in turnover up to the percentage previously attested
    • non-employing accounting businesses (e.g. sole traders) must submit a letter from a qualified accountant, registered tax agent or registered BAS agent that is not an employee or director of the business, an associated entity of the business, or a director or employee of an associated entity of the business
    • for Southern Border businesses the turnover period is from 27 May 2021 to 17 July 2021 compared to the same period in 2019, or the same period in 2020, or the 2-week period immediately prior to any restrictions of 12–25 June 2021 (inclusive), or the 2-week period immediately before the Victorian Stay at Home Directions commenced (13 May-26 May 2021).
  • declare they have eligible expenses for which no other government support is available. They will not be required to provide evidence of costs on application (e.g. invoices) but will need to keep evidence of costs for a possible future audit;
  • declare their employee headcount on 13 July 2021;
  • if they have employees, declare they will maintain their employee headcount from 13 July 2021 for the period for which the business is receiving payments under this Grant and the JobSaver scheme, and notify Service NSW if employee headcount declines over the period of the payment due to any actions of the business;
  • if they do not have employees, declare the business is the primary income source (i.e. 50% or more of total income) for the owner of the business  
  • submit an Australian Income Tax Return or other documentation to demonstrate their business had an aggregated annual turnover of between $75,000 and $50 million (inclusive) for the year ended 30 June 2020 (applicants can choose to redact their Tax File Number);
    • businesses that have a substituted accounting period (SAP) (i.e. do not have an income tax year end of 30 June 2020), can provide the business’ lodged Australian Income Tax Return for the last financial year ended prior to 30 June 2020, and
  • lodge other supporting documents as required to demonstrate that they meet the eligibility criteria.

Supporting evidence

5.3 Where evidence is required to show a decline in turnover, this will be in the form of a letter from one of the following:

  • qualified accountant as defined in the Corporations Act 2001;
  • registered tax agent as defined under the Tax Agent Services Act 2009; or
  • registered BAS agent as defined under the Tax Services Act 2009.

5.4 A template is available on the Service NSW website setting out what the accountant or tax professional’s letter must include. If an applicant is not able to provide a letter from an accredited accountant or tax professional to verify their decline in turnover, they should contact Service NSW on 13 77 88.

Alternative circumstances

5.5 Businesses operating in New South Wales with their ABN registered business address outside New South Wales will be able to apply if they can provide evidence their business was operating in New South Wales on 1 June 2021. Evidence to demonstrate this includes commercial rates notices or lease agreements. Where a rates notice or lease agreement is not available, Service NSW may accept a combination of the following:

  • utility bills
  • insurance papers
  • supply invoices
  • registration papers
  • contractor licences.

5.6 There are several circumstances where a business may not meet the eligibility criteria and supporting evidence requirements, but may still be eligible for the Grant. These circumstances include: 

  • Businesses not operating for the full year to 30 June 2020 (e.g. new businesses)
  • Businesses affected by drought, bushfires or other natural disasters
  • Business acquisition, disposal or business restructure that has impacted the business’ turnover
  • A sole trader or small partnership impacted by sickness, injury or leave
  • Businesses that are a group employing entity with the principal function of supplying employee labour to other members of a Group.

Alternative rules for these businesses are provided at Attachment C.

5.7 Where a business operates through a trust structure, the applicant will be required to provide additional information to demonstrate an aggregated annual turnover of $75,000 or more is derived through the trust, as opposed to a business linked to a trust. The entity operating the business is eligible for JobSaver, not other entities that are receiving passive income from the business.

5.8 Service NSW can request a combination of the following documents to support its determination of eligibility:

  • accountant’s letter
  • prior Business Activity Statements
  • income tax declarations
  • audited profit and loss statements
  • receipts and invoices from purchases.

5.9 Where a business is unable to provide these documents, or where Service NSW is satisfied it has other suitable methods to determine eligibility, Service NSW may accept another form of documentation.

5.10 Businesses requiring assistance with their online application can contact Service NSW on 13 77 88.

Calculating decline in turnover

5.11 Decline in turnover will be measured based on the modified Goods and Services Tax (GST) turnover of the business.  As such, if you report GST turnover on your BAS to the ATO on an accrual basis, you should use this method. If you report GST turnover on your BAS to the ATO on a cash basis, you should use this method.

5.12 For not-for-profit organisations when calculating aggregated annual turnover or decline in turnover the JobKeeper modifications to include gifts and exclude grants do not apply. 

6. Definitions

Aggregated annual turnover means aggregated turnover as defined in s. 328.115 of the Income Tax Assessment Act 1997 (Cth) (“ITAA 97”). Aggregated turnover includes the annual turnovers of entities (including foreign entities) that are connected with or affiliates of the business entity. The ATO has further information on calculating aggregated turnover.

Business: an entity carrying on a business as per the Corporations Act 2001 with an ABN.

Decline in turnover: an entity satisfies the decline in turnover test for a fortnight if the entity’s current GST turnover for the fortnight falls by at least 30% compared to the relevant comparison period.

  • Current GST turnover has the meaning given by the Income Tax Assessment Act 1997 (Cth) and the A New Tax System (Goods and Services Tax) Act 1999 (Cth).
  • Modifications

In calculating current GST turnover, an applicant would need to make the following adjustments:

  • section 188 15 of the GST Act applies as if a reference to a month were a reference to the fortnight;
  • subsection 188 15(1) of the GST Act is to be applied at the end of the fortnight;
  • subsection 188 15(1) of the GST Act has effect as if the reference in that subsection to “, or are likely to make, during the 12 months ending at the end of that month,” were instead a reference to “during that fortnight”;
  • subsection 188 15(2) of the GST Act (about members of GST groups) is to be disregarded;
  • each external Territory is treated as forming part of the indirect tax zone (within the meaning of the GST Act).

Employee has the same meaning as its ordinary or common law meaning. Where it is not known whether there is an employee/employer relationship, businesses and non-profits should consider the guidance provided by the ATO.

Employee headcount: the number of persons who are employed in New South Wales and who are permanent (full-time or part-time), or casual staff that have been employed by the business for more than 12 months.

Highly impacted industries means the industries in the list in Attachment A.

Maintain their employee headcount means the employer will not take active steps to end the employment relationship with their employees. Employees who have been stood down under the Fair Work Act 2009 or take leave without pay are considered employees for the purpose of headcount. Businesses will remain eligible if their employee headcount declines for reasons outside the control of the employer, for example if employees voluntarily resign.

Non-employing business means a business that does not have employees. This may include a range of entity types, such as non-employing sole traders or any other businesses without employees.

Not-for-profit organisation means an entity whose principal objective is not the generation of profit. A not-for-profit entity can be a single entity or a group of entities comprising the parent entity and each of the entities that it controls.  For not-for-profit organisations when calculating aggregated annual turnover or decline in turnover the JobKeeper modifications to include gifts and exclude grants do not apply. 

Qualified accountant, registered tax agent or registered BAS agent means a person:

  • qualified accountant as defined in the Corporations Act 2001;
  • registered tax agent as defined under the Tax Agent Services Act 2009; or
  • registered BAS agent as defined under the Tax Services Act 2009.

Southern border business is a business that has an ABN registered in, or is physically located and primarily operating in, one of the following local government areas:

  • Albury
  • Balranald
  • Berrigan
  • Bega Valley
  • Edward River
  • Federation
  • Greater Hume Shire 
  • Hay
  • Murray River
  • Murrumbidgee
  • Snowy Monaro
  • Snowy Valleys
  • Wentworth.

Victorian stay at home directions: Direction made by the Victorian Acting Chief Health Officer on 27 May 2021 pursuant to s. 200(1)(b) and (d) of the Public Health and Wellbeing Act 2008 (Vic). That order restricted movement between New South Wales and Victoria.

Attachment A: Highly impacted industries list

Industry ANZSIC code Industry category
Accommodation and Food Services 4530 Clubs (Hospitality)
  4400 Accommodation
  4520 Pubs, Taverns and Bars
  4511 Cafes and Restaurants
  4513 Catering Services
  4512 Takeaway Food Services
Administrative and Support Services 7220 Travel Agency and Tour Arrangement Services
  7299 Other Administrative Services n.e.c.
Arts and Recreation Services 8910 Museum Operation
  8921 Zoological and Botanical Gardens Operation
  9201 Casino Operation
  9209 Other Gambling Activities
  9001 Performing Arts Operation
  9003 Performing Arts Venue Operation
  9139 Amusement and Other Recreational Activities n.e.c.
  9131 Amusement Parks and Centres Operation
  9111 Health and Fitness Centres and Gymnasia Operation
  9121 Horse and Dog Racing Administration and Track Operation
  8922 Nature Reserves and Conservation Parks Operation
  9114 Sports and Physical Recreation Administrative Services
  9112 Sports and Physical Recreation Clubs and Sports Professionals
  9113 Sports and Physical Recreation Venues, Grounds and Facilities Operation
  9002 Creative Artists, Musicians, Writers and Performers
Information Media and Telecommunications 6010 Libraries and Archives
  5513 Motion Picture Exhibition
Rental, Hiring and Real Estate Services 6720 Real Estate Services
  6611 Passenger Car Rental and Hiring
  6619 Other Motor Vehicle and Transport Equipment Rental and Hiring
  6639 Other Goods and Equipment Rental and Hiring n.e.c.
Other Services 9534 Brothel Keeping and Prostitution Services
  9511 Hairdressing and Beauty Services
  9512 Diet and Weight Reduction Centre Operation
  9531 Laundry and Dry-Cleaning Services
  9539 Other Personal Services n.e.c.
  9540 Religious Services

Retail (excluding food retailing)

3911 Car Retailing
  3912 Motor Cycle Retailing
  3913 Trailer and Other Motor Vehicle Retailing
  3921 Motor Vehicle Parts Retailing
  3922 Tyre Retailing
  4129 Other Specialised Food Retailing
  4241 Sport and Camping Equipment Retailing
  4242 Entertainment Media Retailing
  4243 Toy and Game Retailing
  4244 Newspaper and Book Retailing
  4245 Marine Equipment Retailing
  4251 Clothing Retailing
  4252 Footwear Retailing
  4253 Watch and Jewellery Retailing
  4259 Other Personal Accessory Retailing
  4260 Department Stores
  4273 Antique and Used Goods Retailing
  4274 Flower Retailing
  4279 Other Store-Based Retailing n.e.c.
  4310 Non-Store Retailing
  4320 Retail Commission-Based Buying and/or Selling
Transport 4900 Air and Space Transport
  4820 Water Passenger Transport
  5010 Scenic and Sightseeing Transport
  5029 Other Transport n.e.c.
  4621 Interurban and Rural Bus Transport
  4622 Urban Bus Transport (including Tramway)
  4623 Taxi and Other Road Transport
Education and Training 8211 Sports and Physical Recreation Instruction
  8212 Arts Education
Professional, Scientific and Technical Services 6991 Professional Photographic Services
Health Care and Social Assistance 8531 Dental Services
  8532 Optometry and Optical Dispensing
  8533 Physiotherapy Services
  8534 Chiropractic and Osteopathic Services
  8539 Other Allied Health Services
  8790 Other Social Assistance Services
Other Health Care Services 8599 Other Health Care Services n.e.c.

Attachment B: Ineligible businesses

A business is not eligible for the 2021 COVID-19 Business Grant if any of the following apply:

  • the Major Bank Levy was imposed on the entity or a member of its consolidated group for any quarter before 1 July 2021
  • the entity is an Australian government agency (within the meaning of the Income Tax Assessment Act 1997)
  • the entity is a local governing body
  • the entity is wholly owned by an Australian government agency or local governing body
  • the entity is a company in liquidation or provisional liquidation
  • the entity is an individual who has entered bankruptcy
  • the entity has been found to have been engaged in fraud
  • the business is a sovereign entity, or would be a sovereign entity if subparagraphs 880-15(c)(ii) and (iii) of the Income Tax Assessment Act 1997 were disregarded
  • where passive income, such as rent, interest, dividends and royalties, is more than 50 per cent of the business’ income (note: if passive income is more than 50 per cent of a business’ income but the business is actively providing services that relate to the passive income, the business should contact Service NSW to discuss their circumstances).

Attachment C: Alternative rules for businesses that do not meet standard eligibility criteria for the COVID-19 Business Grant

Alternative circumstances How to demonstrate aggregated annual turnover How to demonstrate decline in turnover

1. Businesses that commenced after June 2019
(note: businesses must have been operating on 1 June 2021 to be eligible for support)

2. Businesses that have been impacted by acquisition, disposal, or restructure

3. Sole trader or small partnership impacted by sickness, injury or leave
 

Businesses applying for the Business Grant must show the equivalent aggregated annual turnover of between $75,000 and $50 million.

If a business is unable to demonstrate turnover for a full year, a shorter period can be accepted provided that shorter period is representative of the “normal operating environment” of the business. The turnover for this shorter period will be annualised to get an equivalent annual turnover figure for the business.

Businesses should generally use a minimum 3-month period to demonstrate turnover, and should provide:

  • a Business Activity Statement (BAS) for at least one quarter (or three-monthly BAS), or
  • an Australian Tax Return annotated to show when the business commenced during the financial year.

Where a business does not have the evidence outlined above (for example, because the business started between 1 January and 1 June 2021), the following may be provided as evidence of annual turnover:

  • letter from a qualified accountant, registered tax agent or registered BAS agent; or
  • business bank account statement for a minimum 3-month period (separate from any personal accounts), or the period for which the business has been operating if less than 3 months. 
As per the guidelines
4. Businesses impacted by natural disasters (e.g. drought, bushfire, flood) As per above As per the guidelines, or a business can show a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period within the restrictions (commenced 26 June 2021), compared to the same period in 2018. 
5. Businesses that are a group employing entity with a principal function of supplying employee labour to other members of the Group* As per the guidelines The business may use the sum of the current GST turnovers of the group members to which it supplied employee labour services during the period within the lockdown and the relevant comparison period that are used to calculate decline in turnover.

*An entity will be a group employing entity with a principal function of supplying employee labour to other members of the Group where:

  • the circumstances described in paragraphs 8A(1)(a)-(b) of the Coronavirus Economic Response Package (Payments & Benefits) Rules 2020 (“JobKeeper Rules”) would apply to the entity for the whole of the period within the lockdown that is used for the purpose of assessing decline in turnover, and for the whole of the relevant comparison period; and
  • the circumstances described in paragraph 8A(2)(a) of the JobKeeper Rules would also apply to the business if the reference to “a turnover test period during which the test time occurs” were instead a reference to “period within the lockdown”.