JobKeeper Payments

Impacted businesses will be able to access a wages subsidy to continue paying your employees. You will be able to claim a fortnightly payment of $1,500 per eligible employee from 30 March 2020, for a maximum of six months. The employer must have been in an employment relationship with eligible employees as at 1 March 2020, and confirm that each eligible employee is currently engaged in order to receive JobKeeper Payments.

Employers will be eligible for the subsidy for the next six months if:

  • Their business has a turnover of less than $1 billion and their turnover will be reduced by more than 30 per cent relative to a comparable period a year ago (of at least a month); or
  • their business has a turnover of $1 billion or more and their turnover will be reduced by more than 50 per cent relative to a comparable period a year ago (of at least a month); and
  • The business is not subject to the Major Bank Levy.



  • To establish that a business has faced or is likely to face the relevant fall in turnover, businesses should be able to show that their turnover has or will likely fall in the relevant month or quarter (depending on their Business Activity Statement reporting period) relative to their turnover in a corresponding period a year earlier.
  • Turnover is calculated as it is for GST purposes, and is reported on Business Activity Statements. It includes all taxable supplies and all GST free supplies but not input taxed supplies.
  • If a business is part of a consolidated group for income tax purposes, with a turnover of more than $1 billion, the 50 per cent or more turnover test will apply to each business in that consolidated group If the consolidated group has turnover of less than $1 billion, the 30 per cent or more turnover test is applied to each business in that consolidated group. Individual businesses within a consolidated group may be eligible for the JobKeeper payment while other businesses in the group may not be eligible.
  • Where a business was not in operation a year earlier, or where their turnover a year earlier was not representative of their usual or average turnover, (for example, because there was a large interim acquisition, they were newly established, were scaling up, or their turnover is typically highly variable), the Tax Commissioner will have discretion to consider additional information that the business can provide to establish that they have been adversely affected by the impacts of the Coronavirus.
  • The Tax Commissioner will also have discretion to set out alternative tests that would establish eligibility in specific circumstances.
  • Businesses that are in liquidation are not eligible for this payment.

Following the passage of the Government’s JobKeeper Payments Program through Parliament on April 8, the rules that regulate its implementation have now been published and can be found here.

In addition, the ATO has announced that enrolments for the program will open on Monday 20 April 2020. The instructions about how to apply can be foundĀ  here.


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