Worried you’re missing part of your refund? Remember, the low and middle income tax offset isn’t a refund on its own – it’s used to offset (or reduce) the amount of tax you pay. The offset amount you may be entitled to is automatically applied and could range between $255-$1080, depending on things like your taxable income and how much tax you’ve paid.
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COVID-19 support – JobKeeper payment

Started ‎30 September 2020 by
Modified ‎15 April 2021 by

The JobKeeper Payment scheme was introduced to provide a wage subsidy to businesses significantly affected by COVID-19. The scheme ran from 30 March 2020 to 28 March 2021.

Businesses, sole traders, trusts and partnerships

Now that JobKeeper has finished, what do I need to do?

Monthly business declarations for March were due on 14 April 2021.  If you weren’t able to complete your monthly declaration online by this date, contact us to see if we can help you claim. There is nothing else you need to do to exit the JobKeeper Payment program.

I've just found out that my business was eligible for JobKeeper. Can I still apply for it?

Enrolments have closed for JobKeeper fortnights ending on or before 28 February 2021.

My business is still struggling. What other support is available?

There are a range of ongoing programs to help support your business, such as:

See our Support for businesses and employers page for more information.

Do I include JobKeeper payments on my activity statement?

No. However, if you’re registered for PAYG Withholding then you would still report total salary/wages and withheld amounts as usual on your activity statement.

Where do I include JobKeeper payments on my tax return?

For company tax returns, you should declare JobKeeper payments under:

  • Item 6: Calculation of total profit or loss
  • Label Q: Assessable government industry payments

As a sole trader, you should include JobKeeper payments in your individual tax return under:

  • Section: Net income or loss from business
  • Subsection: Primary production or Non-primary production (as appropriate) – Business income
  • Label: Assessable government industry payments

As a trust or partnership, you should include JobKeeper payments under:

  • Item 5: Business income and expenses
  • Label E or F (as appropriate): Assessable government industry payments

Employees and individuals

My employer has made me redundant or changed my hours. Can they do that?

You should visit the Fair Work Australia website for more information on your employment, including reduced hours or termination.

Can I apply for income support payments like JobSeeker?

You should visit the Services Australia website to find out if you’re eligible for JobSeeker payments and for information on how to apply.

My employer was eligible for JobKeeper but didn’t pass the payments onto me. What can I do?

If your employer claimed JobKeeper payments for you, they should have paid you the correct JobKeeper amount (before tax). If this didn’t happen, the first step would be to chat to your employer.

If you continue to have concerns, visit Keeping JobKeeper payment fair.

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