(1) An employer must not purport to give a jobkeeper enabling direction under section 789GJA, 789GJB or 789GJC if, at the time when the direction was given:
(a) the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and
(b) the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time.
Note: This subsection is a civil remedy provision (see Part 4 - 1).
(2) An employer must not purport to give a request under subsection 789GJD(1) if, at the time when the request was given:
(a) the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time; and
(b) the employer knew that, or was reckless as to whether, the employer did not satisfy the 10% decline in turnover test for the designated quarter applicable to that time.
Note: This subsection is a civil remedy provision (see Part 4 - 1).
(3) An employer must not give information to an eligible financial service provider if:
(a) the information is given in connection with the issue of a 10% decline in turnover certificate that covers the employer for the designated quarter applicable to a particular time; and
(b) the information:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information is misleading; and
(c) the employer knows that the information:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information is misleading.
Note: This subsection is a civil remedy provision (see Part 4 - 1).