Extension of the JobKeeper payment

[ATOCommunity]

It goes without saying – 2020 has been an undeniably tough year. For businesses rising out of the bushfires and stepping into the Coronavirus pandemic, this year has presented a set of unprecedented challenges.

We know our community needs support now more than ever, which is why the government has extended the JobKeeper Payment to 28 March 2021. We’ve put together an easy-to-read fact sheet for businesses and not-for-profits (PDF 361KB).

Take a minute and check out this video that explains the changes to the first extension.

There are two extension periods. To continue receiving JobKeeper payments, you will need to demonstrate a decline in turnover for a certain quarter.

You’ll also need to assess which payment rate tier each of your employees and/or business participant fall into. This will depend on whether they meet the 80-hour threshold.

Extension period	What quarter do I need to demonstrate a fall in turnover?	How much do I need to pay my tier 1 employees?	How much do I need to pay my tier 2 employees?
Extension 1 28 September 2020 – 3 January 2021	September 2020 quarter, compared to last year	$1,200	$750
Extension 2 4 January 2021 – 28 March 2021>	December 2020 quarter, compared to last year	$1,000	$650

You can enrol for the JobKeeper Payment at any time if you meet the eligibility requirements, which include demonstrating a decline in turnover for a certain quarter as listed in the table above. You can do this through ATO online services, the Business Portal, or your registered tax or BAS agent can do it for you.

Have a look at our most asked questions and our JobKeeper Employers page for more information.

There's a lot of things we don’t know about Coronavirus. But what we do know is that no matter what 2020 gives us next we’re here to support you. As the saying goes, every storm runs out of rain, and until this one does the ATO will be holding up that umbrella, looking toward the horizon. 

Hope you’re all keeping dry and staying safe.

[#2]

Where can I find a definition of GST turnover? 

[#3]

Hi @Iheartrefunds,

The definition for GST Turnover has been modified slightly from the GST Act in regards to JobKeeper and a full break down of how to calculate turnover is laid out on our website on the page relating to the Basic test.

[#4]

Will there be alternative tests for businesses that did not start trading until after 30 September 2019 and when will this information be released?

[#5]

2 questions,

To meet turnover test, can I look at combination of June and September quarters for 2019 vs 2020.  Due to timing of payments the september 2019 quarter vs the september quarter 2020 only shows 26% decline, but combines, the decline over the 2 quarters is 50%

Assuming I cannot use above "combined" test, if I don't qualify for Extension 1, can i re-enter the program if I qualify for Extension 2 with the december quarter?  Given I am restriced from working till end of October, and have no work booked in until February next year.

[#6]

Hi @LeanneGiannios and @Sharon_D 

The current information we have is on our JobKeeper extension announcement page.

We are still waiting for legislation regarding the extension and once that is ready we should be able to provide more details about the turnover tests including any alternative tests..

If it turns out you don't qualify for extension 1 you can still be eligible for extension 2.

We will update JobKeeper information on our website when it becomes available.

Ari

[#7]

does this extension apply even if you have recieved payments during that quarter of job keeper and are now returning to working. So the Sept quarter meets the requirements but the next will not. Youll still effectively be paid job keeper ontop of income? 

[#8]

Hey,

im a sole trader and was on leave during July - mid August. As per the new rules I have to use June turnover x 3. Not September. Seems strange to use a month in another quarter especially since winter is our slowest months?  Please let me know if this is correct. 

[#9]

Hi @Dylans123

Which year did you take leave? 2020 or 2019? 

An alternative test would be used when the September 2019 is not appropriate to use as the comparison period. If you did take leave in July to August 2019 then you are correct. You would multiply by 3 your turnover for June 2019 (being the month immediately before the month you took leave) and compare that to the test period of the September quarter 2020.

Ari

[#10]

For the turnover test amounts to be entered into jobkeeper extension. Is it the turnover to be entered or the gst of the turnover?

[#11]

Hi @Kerri1

You need to report the turnover - you can read more about the basic test on our website.

Let us know if you have any other questions.

Ari