Our video presentation on the alternative decline-in-turnover test rules is now available.
Presented by tax expert Neville Birthisel, this comprehensive eight-part video explains all the circumstances in which alternative tests come into play and how the calculations under each alternative are undertaken.
- Class 1: Business commenced
- Class 2: Business acquisition or disposal
- Class 3: Business restructure
- Class 4: Substantial increase
- Class 5: Drought or natural disaster
- Class 6: Irregular turnover
- Class 7: Sickness, injury or leave
- Class 8: Business temporarily ceased trading
This video is the last in our long-running series of COVID-19-related materials and resources, and as such is completely free for TSA members with a $49.95 charge for non-members.
Recorded on 14 October 2020.
Presented by: Neville Birthisel
Neville has more than 30 years’ experience in compliance, strategy, international tax planning, projects and special assignments. Having worked across numerous companies and industries, Neville has consistently led and mentored high-performing teams to grow and achieve their goals.