Click here for a detailed guide, otherwise read below summary.
The JobKeeper scheme has been extended from 28 September 2020 until 28 March 2021.
There are two separate extension periods. For each extension period, an additional actual decline in turnover test applies and the rate of the JobKeeper payment is different.
The extension periods are:
The rate of the JobKeeper payment in each extension period will depend on the number of hours:
It will be split into two rates.
Tier 1 rate: |
Tier 2 rate: |
This rate applies to:
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This rate applies to:
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Employers and businesses will need to nominate the rate they are claiming for each eligible employee and/or eligible business participant.
The rules for eligible religious practitioners are similar to those for eligible business participants, with the payment rate depending on the hours spent doing activities in pursuit of their vocation in February.
Alternative tests for determining the payment rates that apply to an eligible employee, eligible business participant or eligible religious practitioner may be available in some circumstances. We will publish more information on the alternative tests when it is available.
The rate of the JobKeeper payment is also different for each extension period.
This extension period will run from 28 September 2020 to 3 January 2021.
You will need to show that your actual GST turnover has declined in the September 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019). See the actual decline in turnover test.
You also need to have satisfied the original decline in turnover test. However, if you:
The rates of the JobKeeper payment in this extension period are:
This extension period will run from 4 January 2021 to 28 March 2021.
You will need to show that your actual GST turnover has declined in the December 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019). See the actual decline in turnover test.
You also need to have satisfied the original decline in turnover test. However, if you:
You can be eligible for JobKeeper extension 2 even if you were not eligible for JobKeeper extension 1.
The rates of the JobKeeper payment in this extension period are:
From 28 September 2020, you must do all of the following:
For your eligible religious practitioners, you must provide certain benefits to them in the fortnight.
If you are registered for GST and have outstanding BAS statements, you should lodge your BAS for the September 2019 and December 2019 quarters as soon as possible (or for equivalent months, if you report monthly). Un-lodged BAS statements may hold up your application for JobKeeper Payments under the JobKeeper extension.
The actual decline in turnover test is satisfied for JobKeeper extension 1 when your current GST turnover for the quarter ending 30 September 2020 (July, August and September) has declined by the specified shortfall percentage (30%, 50% or 15%) in comparison to your current GST turnover for the quarter ending 30 September 2019.
The actual decline in turnover test is satisfied for JobKeeper extension 2 when your current GST turnover for the quarter ending 31 December 2020 (October, November and December) has declined by the specified shortfall percentage (30%, 50% or 15%) in comparison to your current GST turnover for the quarter ending 31 December 2019.
Unlike when you calculated the original decline in turnover test, you do not use your projected GST turnover for the relevant quarter being tested. You use your current GST turnover.
To work out which supplies you have made in the turnover test period, you must use the accounting basis you used for GST reporting purposes. Depending on your circumstances, you could use a cash basis or a non-cash basis.
A GST accounting basis will apply to allocate supplies to a test period regardless of whether:
For many businesses registered for GST, this calculation will match the 'total sales' reported at G1 on your BAS minus GST payable (1A), where applicable.
If you are not registered for GST, you will work out your turnover using either the GST cash or non-cash basis of accounting.
You can provide additional turnover information to demonstrate that you satisfy the actual decline in turnover test for the September quarter from the start of October onwards. You must provide it before you complete your November monthly declaration.
To claim for fortnights in the JobKeeper extension 1 or 2:
The JobKeeper scheme will remain open to new participants, provided they meet the eligibility requirements for the relevant period.
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