(1) In regulation 10(2) of the Principal Regulations—
(a) for paragraph (a) substitute —
"(a) a statement from the tenant—
(i) that the tenant's lease is an eligible lease; and
(ii) that the lease is not excluded from the operation of these Regulations under section 13(3) of the Act; and
(iii) setting out the tenant's decline in turnover that is associated with the premises (and no other premises); and";
(b) for paragraph (b)(ii) substitute —
"(ii) is an entity entitled under section 6, 11 or 12A of the jobkeeper rules to a jobkeeper payment, including—
(A) the receipt number issued by the Commissioner of Taxation when the tenant elected to participate in the jobkeeper scheme; and
(B) a copy of the tenant's most recent notice under the jobkeeper rules to the Commissioner of Taxation;";
(c) after paragraph (b) insert —
"(c) information that evidences the tenant's stated decline in turnover, including at least one of the following—
(i) extracts from the tenant's accounting records;
(ii) the tenant's business activity statements relating to the relevant turnover test period;
(iii) statements issued by an ADI in respect of the tenant's account;
(iv) a statement prepared by a practising accountant.".
(2) After regulation 10(2) of the Principal Regulations insert —
"(2A) For the purposes of subregulation (2)(a)(iii), the tenant's decline in turnover must be—
(a) expressed as a whole percentage; and
(b) calculated consistently with the actual decline in turnover test applying to the tenant relating to the most recent turnover test period applying to the tenant.
Note
Actual decline in turnover test and turnover test period are defined in regulation 4.
(3) In regulation 10(4) of the Principal Regulations—
(a) in paragraph (a), for "the relevant period" substitute "the period starting on the date of the tenant's request under subregulation (1) and ending on 31 December 2020 ";
(b) after paragraph (b) insert —
"(ba) be, at a minimum, proportional to the decline in the tenant's turnover associated with the premises consistent with the requirements mentioned in subregulation (2)(a)(iii); and";
(c) in paragraph (c), for "relevant period" substitute "period starting on the date of the tenant's request under subregulation (1) and ending on 31 December 2020"; and
(d) paragraphs (d)(i) and (iv) are revoked .
(4) After regulation 10(4) of the Principal Regulations insert —
"(4A) To avoid doubt, if the rent charged under an eligible lease is inclusive of outgoings chargeable to the tenant with respect to the premises, the landlord must offer rent relief under subregulation (4) with respect to the rent payable inclusive of outgoings.".
(5) In regulation 10(5) of the Principal Regulations, for "the relevant period" substitute "the period starting on the date of the tenant's request under subregulation (1) and ending on 31 December 2020".