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Update Friday 4 September


The existing JobKeeper scheme runs until 27 September 2020. The Government has announced that the JobKeeper scheme will be extended from 28 September 2020 until 28 March 2021.

There are two separate extension periods. For each extension period, an additional actual fall in turnover test applies and the rate of the JobKeeper payment is different.

Alternative tests for determining turnover and payment rates may be available in some circumstances. We will publish more information as it becomes available.

The extension periods are:

  • Extension 1 (see below): from 28 September 2020 to 3 January 2021

  • Extension 2 (see below): from 4 January 2021 to 28 March 2021

The rates of payment will change

The rate of the JobKeeper Payment will depend on the number of hours an eligible employee works or an eligible business participant is actively engaged in the business. It will be split into two rates.

This rate is expected to apply to:

  • eligible employees who worked for 80 hours or more in the four weeks of pay periods before either 1 March 2020 or 1 July 2020, and

  • eligible business participants who were actively engaged in the business for 80 hours or more in February and provide a declaration to that effect.

This rate is expected to apply to:

  • any other eligible employees and eligible business participants.

Employers and businesses will need to nominate the rate they are claiming for each eligible employee and/or eligible business participant.


The rate of the JobKeeper Payment is also different for each extension period.


JobKeeper Extension 1


This extension period will run from 28 September 2020 to 3 January 2021.


You will need to demonstrate that your actual GST turnover has fallen in the September 2020 quarter (July, August, September) relative to a comparable period (generally the corresponding quarter in 2019).


If you were receiving JobKeeper for fortnights before 28 September, you have already satisfied the original fall in turnover test.


The rates of the JobKeeper Payment in this extension period are:

  • Tier 1: $1,200 per fortnight (before tax)

  • Tier 2: $750 per fortnight (before tax).

JobKeeper Extension 2


This extension period will run from 4 January 2021 to 28 March 2021.


You will need to demonstrate that your actual GST turnover has fallen in the December 2020 quarter (October, November, December) relative to a comparable period (generally the corresponding quarter in 2019).


If you were receiving JobKeeper for fortnights before 28 September, you have already satisfied the original fall in turnover test.


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:

  • Tier 1: $1,000 per fortnight (before tax)

  • Tier 2: $650 per fortnight (before tax).

Businesses or not-for-profits


What you need to do.


From 28 September 2020, you must do all of the following:

  • work out if the Tier 1 or Tier 2 rate applies to each of your eligible employees and/or eligible business participants and/or eligible religious practitioners

  • notify the Commissioner and your eligible employees and/or eligible business participants and/or eligible religious practitioners what payment rate applies to them; and

  • during JobKeeper Extension 1, ensure your eligible employees are paid at least

  • $1,200 per fortnight for Tier 1 employees

  • $750 per fortnight for Tier 2 employees

- during JobKeeper Extension 2, ensure your eligible employees are paid at least

  • $1,000 per fortnight for Tier 1 employees

  • $650 per fortnight for Tier 2 employees.


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).


Fall in turnover


To claim for fortnights in the JobKeeper Extension 1, you need to determine if you satisfy the actual fall in turnover test for the September 2020 quarter, you must calculate your GST turnover for the quarter of September 2019 and September 2020.


We will provide more information soon as to how to undertake this calculation.


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.


You can provide additional turnover information to demonstrate that you satisfy the actual fall in turnover test for the September quarter from the start of October onwards. You must provide it before you complete your November monthly declaration.


What doesn't change


To claim for fortnights in the JobKeeper Extension 1 or 2:

  • You don't need to re-enrol for the JobKeeper extension if you are already enrolled for JobKeeper for fortnights before 28 September.

  • You don’t need to reassess employee eligibility or ask employees to agree to be nominated by you as their eligible employer if you are already claiming for them before 28 September.

  • You don't need to meet any further requirements if you are claiming for an eligible business participant, other than those that applied from the start of JobKeeper relating to:

  • holding an ABN, and

  • declaring assessable income and supplies.

Source and credit : ATO.gov.au

We would like to extend a warm welcome to Nicole Dunlop who is now part of the WD Nicholls team.

Nikki has a varied background in administration and she will be able to assist with directing your enquiries and making appointments.


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Our team are here to answer any questions you may have and we would like to wish all Dad's a very Happy Fathers Day.


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