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On 7 August 2020 the government proposed further changes to the JobKeeper extension. For more information, visit the Treasury website.

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Re: JobKeeper Payment for a sole trader operating for less than a year

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Newbie

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Hello, I want to apply for the JobKeeper payment and here are my circumstances:

  • Sole trader/contractor since July 2019 (got my ABN in September 2019)
  • Met all the eligibility criteria except for 'had assessable income in 2018-2019 income year and provided notice to the Commissioner on or before 12 March 2020 OR made a supply in 1 July 2018 – 12 March 2020 and provided notice to the Commissioner on or before 12 March 2020', as I launched my tax return a few days after the 12th of March 2020. 
  • Decrease in sole trader income of about 50%+ (months after March) due to covid19. 
  • I'm not GST registered.
  • 2018-19 tax return does not include my sole trader business income because I only started working as a sole trader in July 2019. 

Can some give me an answer as to if I can apply for JobKeeper as I cannot reach an answer over the phone.

 

Thank you. 

1 ACCEPTED SOLUTION

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Community Support

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Hi @Jennifer1920 ,

 

Thanks for posting.

 

There been an extension of time to enrol for the JobKeeper scheme until 31 May 2020 which could help you.

 

Work out your eligibility

  • Eligible business participant and
  • Eligible business entities

Your entity is eligible if:

  •  on 1 March 2020, it carried on a business in Australia
  • it satisfies the fall in turnover test for the relevant period, see Alternative test 
  • it satisfied certain conditions as at 12 March 2020, being

– it had an ABN on 12 March 2020, and
– it had lodged, on or before 12 March 2020, at least one of

        - a 2018–19 income tax return showing that it had an amount included in its

          assessable income in relation to it carrying on a business, or
        - an activity statement or GST return for any tax period that started after 1 July

          2018 and ended before 12 March 2020 showing that it made a taxable, GST-

          free or input-taxed sale.
 

We have the discretion to give further time, but only in limited circumstances, including if you:

  • did not have a requirement to lodge your 2018-2019 return until after 12 March 2020
  • have deferred your lodgment under an extension of lodgment date we initiated.

 

Examples include:

  • You are included in a registered agent’s lodgment program whereby your lodgment due date is after 12 March 2020.
  • You have an automatic ATO lodgment deferral in place as you were affected by the Australian bushfires in late 2019, and you are not registered or required to be registered for GST, so will not have lodged a BAS before 12 March 2020.

 

Thanks for your questions,

JasonT

2 REPLIES 2
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Champion

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Hi Jennifer1920

 

Did you lodge any activity statements before 12 March 2020? This is an alternative criteria to lodging the 2018-19 tax return on or before 12 March 2020. 

 

The ATO also has discretion to give further time if you didn't have a requirement to lodge the 2018-2019 return until after 12 March 2020 or have deferred lodgement under an extension of lodgmenet date initiated by the ATO. 

 

Hope this information is helpful to you.

Highlighted

Best answer

Community Support

Replies 0

Hi @Jennifer1920 ,

 

Thanks for posting.

 

There been an extension of time to enrol for the JobKeeper scheme until 31 May 2020 which could help you.

 

Work out your eligibility

  • Eligible business participant and
  • Eligible business entities

Your entity is eligible if:

  •  on 1 March 2020, it carried on a business in Australia
  • it satisfies the fall in turnover test for the relevant period, see Alternative test 
  • it satisfied certain conditions as at 12 March 2020, being

– it had an ABN on 12 March 2020, and
– it had lodged, on or before 12 March 2020, at least one of

        - a 2018–19 income tax return showing that it had an amount included in its

          assessable income in relation to it carrying on a business, or
        - an activity statement or GST return for any tax period that started after 1 July

          2018 and ended before 12 March 2020 showing that it made a taxable, GST-

          free or input-taxed sale.
 

We have the discretion to give further time, but only in limited circumstances, including if you:

  • did not have a requirement to lodge your 2018-2019 return until after 12 March 2020
  • have deferred your lodgment under an extension of lodgment date we initiated.

 

Examples include:

  • You are included in a registered agent’s lodgment program whereby your lodgment due date is after 12 March 2020.
  • You have an automatic ATO lodgment deferral in place as you were affected by the Australian bushfires in late 2019, and you are not registered or required to be registered for GST, so will not have lodged a BAS before 12 March 2020.

 

Thanks for your questions,

JasonT