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JobKeeper

The Federal Government has announced the 3rd stage of the Covid-19 stimulus package.
- Eligible businesses under $1bn turnover must experience a drop in revenue of 30%
- There is an example of a revenue comparative between March 2019 and March 2020 but wait for the detail to come out.
- All staff - full time, part time and casuals employed for more than 12 months can access the payment
- Employers must register and will later make a formal application - register here https://www.ato.gov.au/Job-keeper-payment/
- Employers will nominate eligible employees (when making formal application)
- Employees can only access the payment from one employer
- Employees cannot receive JobKeeper payments as well as JobSeeker payments.
- Minimum payment of $1,500 a fortnight, this is before tax. The payment is not subject to superannuation but employers can elect to  pay it.
- Applies to all businesses - inc Non Profit, Charities, Sole Traders, Contractors but not those Contractors or Sole traders operating under  a Partnership structure. Caution on sole traders operating through a company or trust structure.
- Like the Cash boost credits, expect a condition preventing manipulating financial figures to enable access to the payment.
- The Commissioner of Taxation has some discretion on the 30% benchmark
- Administered by the ATO
- ATO to use Single Touch Payroll, Business Activity Statements and assume Income Tax Returns to establish and monitor eligible  employees and employers.
- Businesses will be required to make delcarations regarding turnover
- Yet to be legislated so things could change and hopefully become clearer soon. But there are more questions than answers at the  moment so post a comment & I'll try and assist.
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Skilled Accountants P/L  | 7 Poynton Ave |Ringwood |Vic 3134 | 0419 878930 Liability limited by a scheme approved under Professional Standards Legislation

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