188体育

| CISR44600 | Action guide contents | |鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€搢鈥斺€斺€斺€斺€斺€斺€斺€搢

The turnover test requires the applicant to have 鈥榥et turnover鈥� exceeding a鈥榯hreshold鈥� during the 鈥榪ualifying period鈥�. These terms are explained in detailin the following information panels.

Net Turnover (CISR44130)

Threshold (CISR44100)

Qualifying period (CISR44110)

The 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 鈥榤ultiple鈥�
• whether the applicant is eligible for the alternative test

What is known as the 鈥榯urnover test鈥� 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)