»Ê¹ÚÌåÓýapp

| CISR44600 | Action guide contents | |—————————————————————————————————–|———————–|

»Ê¹ÚÌåÓýapp turnover test requires the applicant to have ‘net turnoverâ€� exceeding a‘thresholdâ€� during the ‘qualifying periodâ€�. »Ê¹ÚÌåÓýappse terms are explained in detailin the following information panels.

Net Turnover (CISR44130)

Threshold (CISR44100)

Qualifying period (CISR44110)

»Ê¹ÚÌåÓýapp size of the threshold depends on the status of the applicant (whether an individual,partner or company). This affects

• the number of persons that have to be taken into account in calculating the turnover test ‘multipleâ€�
• whether the applicant is eligible for the alternative test

What is known as the ‘turnover test� breaks down into 7 tests that areexplained in the following information panels

• Standard test (CISR44160)
• Alternative test (CISR44170)
• Subsidiary test (CISR44180)
• Inherited receipts test (CISR44190)
• Transferred Receipts test (CISR44200)
• Prospective Receipts test (CISR44210)
• Incidental Receipts test (CISR44220)