The Government has announced the $2.5bn JobTrainer scheme to retrain, up-skill and open new job opportunities. The $1.5 billion to subsidise the wages of currently employed apprentices and trainees extends a pre-existing program called Supporting Apprentices and Trainees.

JobTrainer scheme for employers

The JobTrainer package has expanded the number of businesses that can access the 50% apprentice wage subsidy and extends the subsidy until 31 March 2021 (from 30 September 2020).

Originally, only businesses with less than 20 employees or larger employers employing apprentices/trainees let go by a small business were able to access the subsidy (for wages paid to apprentices employed by them as at 1 March 2020).

Now, businesses with under 200 employees can access the subsidy for apprentices and trainees they already had on their books as at 1 July 2020.

Employers will be reimbursed 50% of an eligible apprentice’s wage up to a maximum of $7,000 per quarter per apprentice.

Employers will be able to access the subsidy after an assessment by the Australian Apprenticeship Support Network.

The federal government estimates about 90,000 businesses will use the scheme, supporting about 180,000 apprentices or trainees. The scheme is scheduled to run till 31 March 2021.

JobTrainer scheme eligibility

Small businessMedium Business

Employ fewer than 20 people, or

A small business with fewer than 20 people, using a Group Training Organisation, and

The apprentice or trainee was undertaking an Australian Apprenticeship with you on 1 July 2020 for claims after this date. Claims prior to 1 July 2020, will continue to be based on the 1 March 2020 eligibility date.

Employ 199 people or fewer, or

A medium sized business with 199 people or fewer, using a Group Training Organisation, and

The apprentice or trainee was undertaking an Australian Apprenticeship with you on 1 July 2020.

Claims open nowClaims open on 1 October 2020.


You will need to provide evidence of wages paid to the apprentice. If the business subsequently is unable to retain the apprentice, another business can access the incentive if they then employ and pay wages to the apprentice.

Final claims for payment must be lodged by 30 June 2021.

How does the JobTrainer apprenticeship subsidy and JobKeeper work together?

They don’t. It is one or the other.

An employer will not be eligible to claim the apprentice wage subsidy for any period where they choose to claim the JobKeeper payment for the same apprentice.

An employer or Group Training Organisation will not be eligible for the JobKeeper payment where the employer is in receipt of an Australian Government wage subsidy for the same Australian Apprentice (for example Supporting Apprentices and Trainees and the Australian Apprentice Wage Subsidy).

JobKeeper eligibility information can be found in our previous blog article here: JobKeeper Employer Eligibility

JobTrainer for job seekers and school leavers

An additional 340,700 training places will be created to provide no or low cost courses into sectors with job opportunities. The Government is working with the States and Territories to develop a list of qualifications and skill sets to be covered by the program.

What’s missing from JobTrainer

JobTrainer doesn’t provide any new incentives or subsidies to encourage employers to take on new apprentices or trainees.

In April and May 2020 the number of new apprentices and trainees fell 33 per cent on the same months in 2019.

The Mitchell Institute has previously highlighted how fewer apprenticeships and traineeships can have negative long term effects.

This is especially true for school leavers. About 12 per cent of all school leavers take an apprenticeship or traineeship as a pathway into the workforce.

Not making a successful transition from school to the workforce is associated with poor long-term outcomes. These include higher rates of long term unemployment, high incidences of health problems and a lifetime engagement with the workforce characterised by low pay and precarious work.

The superannuation guarantee amnesty is a one-off opportunity to correct past unpaid SG amounts. Employers have a six-month window, until 7 September 2020, to disclose, lodge and pay unpaid SG amounts for their employees. Employers can claim deductions and not incur administration charges or penalties during this amnesty.

Superannuation guarantee amnesty background

The complexities surrounding employee remuneration has become evident in recent years and calculating the appropriate level of employer superannuation contributions is no exception.

Before the amnesty period expires on 7 September 2020, employers should take the opportunity to ensure all contributions have been made, and review the payroll classification to ensure the various components of the payroll are correctly classified as “Ordinary Times Earnings” (OTE).

If incorrect classifications have been made, now is the time to confront the mistakes and make a voluntary disclosure to the ATO under the amnesty.

Common mistakes when calculating superannuation guarantee payments

Some common mistakes we’ve seen include:

Under the amnesty, an employer may report any unpaid superannuation guarantee shortfall, without the imposition of the administration charge ($20 per employee per quarter), penalties, and the ability to claim a tax deduction for the shortfall.

Post the amnesty period, the penalties will be severe with a 200% penalty on top of the SGC shortfall, administration charge, and non-deductibility of the costs. The ATO has a much clearer view of non-compliant employers, with real time reporting of payroll since the introduction of Single Touch Payroll (STP).

Applicable period

The amnesty only covers periods between 1 July 1992 until the quarter ended 31 March 2018.

The voluntary disclosure under the amnesty is available to all employers, provided they have not been subject to an ATO investigation in respect of the unreported superannuation. Unlike other taxes, any shortfall of superannuation may extend back as far as 1 July 1992 and is not limited to the usual 4-year window.

Taking action now could save an employer significant tax costs, as well as any potential embarrassment. Remember the deadline is 7 September 2020, so we recommend acting now while there is still time.

How to apply for the employer superannuation amnesty

To apply for the amnesty, you must:

Once the ATO receives your forms, they will tell you which quarters are eligible for the amnesty.

SG shortfalls for any quarter between 1 July 1992 and 31 March 2018 may be eligible for the amnesty if they haven’t been disclosed previously, or aren’t subject to a current or previous audit.

See also:

If you have any questions regarding the superannuation guarantee amnesty, please contact your Quill Relationship manager or contact us if you need assistance with your business accounting or payroll needs.

The Government has updated the Superannuation Guarantee regulations in relations to Jobkeeper payments.  These changes provide clarity for employers in regards to how they calculated superannuation guarantee payments for employees receiving Jobkeeper.

Key facts on Jobkeeper superannuation guarantee changes

The changes to the Superannuation Guarantee (Administration) Regulations 2018 to ensure that:

These changes exclude from ‘salary and wages’ for the purposes of calculating the employer’s superannuation guarantee (SG) shortfall, amounts that are paid to an employee to satisfy the ‘wage condition’ under the Jobkeeper Scheme to the extent that such payments exceed payments for the performance of work. Payments made to satisfy the wages condition would otherwise be considered salary or wages and ordinary times earnings.

The following examples best illustrate how these changes work.

Example: Employee’s salary or wages do not exceed the amount required to be paid for the performance of work

Liz is a full-time employee who usually earns $3,000 per fortnight. As a result of the Coronavirus, her employer issues a Jobkeeper enabling stand down direction and reduces her hours of work. She now earns $2,000 per fortnight for the performance of work. Liz’s employer is entitled to Jobkeeper payments for her.

During the Jobkeeper fortnight beginning on 25 May 2020, Liz takes five days of personal leave at full-pay. Her employer pays her $2,000 for that fortnight: $1,000 for the days she worked, and $1,000 in relation to the taking of personal leave.
Liz’s salary or wages and ordinary time earnings for the fortnight are $2,000.

The Regulations do not apply as the salary or wages paid to Liz do not exceed the amount required to be paid to her for the performance of work.

The minimum superannuation contribution her employer must make to avoid a SG charge liability for the relevant quarter is 9.5 per cent of Liz’s ordinary time earnings. Her ordinary time earnings will include the $2,000 she was paid in respect of the fortnight.

Superannuation Guarantee amount payable: $2,000 x 9.5% = $190

Example: Employee’s earnings for the performance of work are less than $1,500 per fortnight

Rachael is a part-time employee who continues to earn her usual wages of $1,000 per fortnight. To satisfy the wage condition for Jobkeeper payment for Rachael, her employer pays her an additional $500 per fortnight so that she is paid a total of $1,500 per fortnight. Rachael’s employer is entitled to Jobkeeper payments for her.

The additional payment of $500 is excluded from being salary or wages because it is paid by Rachael’s employer for the purpose of satisfying the wage condition and is not paid to Rachael for the performance of work. Therefore, Rachael’s salary or wages and ordinary time earnings for the fortnight are $1,000.

The minimum superannuation contribution her employer must make in order to avoid a liability to SG charge for the relevant quarter is 9.5 per cent of Racheal’s ordinary time earnings. Her ordinary time earnings will include the $1,000 she was paid in respect of the fortnight.

Superannuation Guarantee amount payable: $1,000 x 9.5% = $95

Example: Employee stood down and employer not entitled to Jobkeeper

Erin is a long term casual employee who was earning approximately $1,750 per fortnight. As a result of the Coronavirus, she has been stood down by her employer. Her employer has a reasonable expectation of participating in the Jobkeeper Scheme and satisfies the wage condition in respect of Erin by paying her $1,500 for the first Jobkeeper fortnight.

After making the payment to Erin, her employer discovers that they are not entitled to Jobkeeper payment for Erin under the Jobkeeper Rules.

However, the Regulations still apply as the payment of $1,500 is considered salary or wages paid to Erin in respect of a Jobkeeper fortnight.

As Erin remains stood down, the entire amount is excluded from being salary or wages as it is paid by her employer for the purpose of satisfying the wage condition and is not paid to Erin for the performance of work.

Therefore, Erin’s salary or wages and ordinary time earnings for the fortnight are nil. This means her employer is not required to make a superannuation contribution in respect of Erin for the fortnight in order to avoid a liability to SG charge.

Superannuation Guarantee amount payable: Nil

Example: Employee’s earnings for the performance of work are less than $450 for a calendar month

Nelson is a long term casual employee who earns $400 in April 2020 for the performance of work. To satisfy the wage condition for Jobkeeper payment for Nelson, his employer pays him $400 for the month, plus an additional $2,600, totalling $3,000 before tax for that month.

Nelson’s employer is entitled to Jobkeeper payments for him.

The additional payment of $2,600 is excluded from being salary or wages because it is not an amount that is required to be paid to Nelson for the performance of work.

The remaining $400 is also excluded from being salary or wages under new s. 12A(3) of the SGA Regs because his earnings in relation to the performance of work during the calendar month are less than $450.

Therefore, Nelson’s salary or wages and ordinary time earnings for the month of April are nil. This means his employer is not required to make a superannuation contribution in respect of Nelson for that month in order to avoid a liability to SG charge.

Superannuation Guarantee amount payable: Nil

The Explanatory Statement is available here.

Processing Jobkeeper and Superannuation payments through Xero payroll

Although the above intricacies of how superannuation and Jobkeeper payments work together can be complex, fortunately for employers using Xero as their payroll system ensuring the correct payments are made to employees is simplified.

If you have any questions regarding how to calculate superannuation guarantee payments for employees receiving Jobkeeper, please contact your Quill Relationship manager or contact us if you need assistance with your business accounting or payroll needs.

Article Contents

The HomeBuilder $25,000 grant eligibility requires those building a new home or undertaking significant renovations to spend at least $150,000 (but not more than $750,000) on the project.  In addition the pre-renovation value of the property must be $1.5m or less, which rules out adding that extra wing to your Vaucluse mansion.

Further information on the HomeBuilder $25,000 grants and details around eligibility will be updated as the Government released more detail.

Updated Frequently Asked Questions: 14 July 2020

Scott Morrison’s Announcement on the HomeBuilder $25,000 Grant

Prime Minister Scott Morrison said HomeBuilder would save jobs at a time when the industry was facing extreme uncertainty.

“This is about targeted taxpayer support for a limited time using existing systems to ensure the money gets used how it should by families looking for that bit of extra help to make significant investments themselves,” he said.

“If you’ve been putting off that renovation or new build, the extra $25,000 we’re putting on the table, along with record-low interest rates, means now’s the time to get started.”

Renovation work will not include structures separate to the main property, such as swimming pools, tennis courts and sheds.

The Treasury website has further information here: https://treasury.gov.au/coronavirus/homebuilder

HomeBuilder $25,000 Grant Eligibility Means Testing

In addition the HomeBuilder $25,000 grant eligibility is means tested.  Only singles who earned no more than $125,000 the previous financial year and couples who earned up to $200,000 will be eligible for the grants. More details will be released soon on whether these thresholds are taxable income or adjusted taxable income.

Homebuilder 25000 Grant Eligibility

Image courtesy of news.com.au

Can Investors Access HomeBuilder $25,000 Grant?

No. The HomeBuilder $25,000 grant eligibility requires the grant to be spent on a principal place of residence so therefore cannot be spent on investment properties.  In addition, companies or trusts who own residential property will not be eligible.

Eligible Project Types and Time-frames

Sheds, yurts, granny flats, pools, tennis courts and any other structure not attached to the home will not be eligible. The $25,000 HomeBuilder grant will be available from June 4 until December 31.

Unfortunately DIY renovators are not eligible for the $25,000 HomeBuilder grant.  Only projects undertaken by licensed builders will be eligible for the $25,000 grant.

There had been concern from some in the industry that the Government money would incentivise “cowboys” to rush into the market with little regard for health and safety, which the scheme takes steps to address.

They include requiring that all eligible builders be licensed or registered before the Government’s announcement, keeping the timeframe for the scheme to six months, and having tighter eligibility for the program.

HomeBuilder Frequently Asked Questions (FAQs)

What is HomeBuilder?

HomeBuilder is a time-limited, tax-free grant program to help the residential construction market to get through the Coronavirus pandemic. HomeBuilder will provide eligible owner-occupiers (including first home buyers) with a grant of $25,000 to build a new home or substantially renovate an existing home.

When can I access HomeBuilder?

HomeBuilder will be available for building contracts signed between 4 June 2020 and 31 December 2020.

How can I access HomeBuilder? How do I apply?

You will be able to apply for HomeBuilder through your relevant State or Territory revenue office or equivalent authority, once the State or Territory Government that you live in (or plan to live in) signs the National Partnership Agreement.

States and Territories will backdate acceptance of HomeBuilder applications to 4 June 2020 once the National Partnership Agreement is signed.

You should contact your relevant State or Territory revenue office for more information about when and how you will be able to apply for HomeBuilder.

When will I receive HomeBuilder?

HomeBuilder grants will be paid by the relevant State or Territory authority provided the applicant meets the eligibility criteria. The exact timing and who the grant is paid to us unknown, however we expect the grant will be paid directly to the builder / developer.

When will the HomeBuilder Grant be paid?

HomeBuilder is being implemented in partnership with States and Territories. For new builds, grants will be paid in line with the timing of payments for first home owner grants or at the discretion of your State and Territory if there is no first home owner grant schemes in place. For substantial renovations, grants will be paid once at least $150,000 of the contract price has been paid in respect of the renovation.

Who pays HomeBuilder and who receives it?

It is expected that the relevant State or Territory revenue office will distribute the $25,000 grant directly to the applicant.

Am I eligible to receive HomeBuilder?

To access HomeBuilder, owner-occupiers must meet the following eligibility criteria:

  • you are a natural person (not a company or trust)
  • you are aged 18 years or older;
  • you are an Australian citizen (at this stage permanent residents are NOT eligible);
  • you meet one of the following two income caps:
    • $125,000 per annum for an individual applicant based on your 2018-19 tax return or later; or
    • $200,000 per annum for a couple based on both 2018-19 tax returns or later;
  • you enter into a building contract between 4 June 2020 and 31 December 2020 to either:
    • build a new home as a principal place of residence, where the property value (house and land) does not exceed $750,000; or
    • substantially renovate your existing home as a principal place of residence, where the renovation contract is between $150,000 and $750,000, and where the value of your existing property (house and land) does not exceed $1.5 million;

Owner-builders and those seeking to build a new home which will be used as an investment property, or renovate an existing home which is an investment property, will not be eligible for HomeBuilder.

The registered or licensed builder (depending on the state or territory) must demonstrate that the contract price for the new build or substantial renovation is no more than a comparable product (measured by quality, location and size) as at 1 July 2019, if requested by the purchaser.

Are the HomeBuilder income caps based on gross taxable income or adjusted taxable income?

It is not definitive whether income caps are measured against an person or couples their gross taxable income or adjusted taxable income. More will be known when the various States release their application processes.

At this it’s most likely that the income caps for the Homebuilder grant will be based on gross taxable income (excluding superannuation) which is the same criteria as the First Home Loan Deposit Scheme (FHLDS). 

Your gross taxable income can be found on your ATO issued Notice of Assessment.

How do I prove my taxable income?

Taxable income is shown on your notice of assessment. The notice of assessment is issued by the Australian Taxation Office once your tax return for an income year is processed and this can be used to demonstrate your taxable income.

Note: Taxable income is your gross income less allowable deductions and represents the amount of income you pay tax on. More information on taxable income can be found at:https://www.ato.gov.au/Individuals/Lodging-your-tax-return/In-detail/What-is-income-/#Taxableincome

What if I don’t lodge a tax return?

If you didn’t earn any income or you earned below the tax free threshold you may be able to lodge a ‘nil tax return’ or a ‘non lodgement advice’ to the Australian Taxation Office. Evidence of a nil tax return or non- lodgement advice is appropriate evidence of your income in the relevant financial year. Additional information on requirements for lodging a tax return is available on the Australian Taxation Office website.

Will the tax return have to match the name on the building contract and land title?

Yes, the applicant must be the person(s) who is/are listed on the certificate of title of the property, and the notice of assessment.

What is the definition of ‘couple’?

This will be determined by the relevant State or Territory authority. Generally this would include couples in a registered domestic relationship, or those living as a couple on a genuine domestic basis.

What proof do I need to provide to show that I reside or intend to reside at the property?

This will be determined by the relevant State or Territory authority. Implementation of the HomeBuilder program is currently being considered by States and Territories. It is expected that, where possible, States and Territories will align the HomeBuilder application processes with existing processes for First home owner grants (or similar).

My partner and I jointly own our home. I am an Australian citizen but my partner is not. Can I apply even though the home is jointly owned?

The Scheme is only open to Australian citizens. Eligible owner-occupier(s) must be listed on the property’s certificate of title, and they must meet the eligibility criteria of the program. Permanent residents are not eligible for the Scheme.

Also read: Are permanent residents eligible to apply for the $25,000 building and renovation grant?

Am I able to apply for a second HomeBuilder grant for my property as I wish to undertake two substantial renovations on my property?

No. A property is only eligible for one HomeBuilder grant. The eligible applicant can only receive the HomeBuilder grant once.

I already own land but haven’t signed a contract to build a new house – am I still eligible?

Yes, if you meet the following criteria:

  • If you own a property (house and land), and knock the house down to rebuild – this will be counted as a substantial renovation, and therefore subject to the renovation price range of $150,000 to $750,000 provided the total value (house and land) of the property does not exceed $1.5 million pre- renovation;
  • If you own vacant land before 4 June 2020, and then build, the total value of the land and new build cannot exceed $750,000; or
  • If you buy the land after announcement, and then build, the total value of the land and build cannot exceed $750,000.

What is the definition of an owner-builder?

A licensed or registered builder cannot undertake building or substantial renovation work on their own property. An owner-builder is intended to mean a person who is the registered or licensed builder and who takes legal responsibility for domestic building work carried out on their own land/property. Further detail will be made available through the relevant State or Territory administrative authority.

What if I renovate my house and then want to sell? Is there a limit on how long I need to live there?

It is expected that you will continue to live at the property (as your principal place of residence) for at least 6 months. However, this will be confirmed by the relevant state or territory authority, noting that implementation of the HomeBuilder program is currently being considered by States and Territories.

A family member or relative is a Builder. Can they help me build my new house under HomeBuilder?

Details regarding implementation of the HomeBuilder program are currently being considered by States and Territories to ensure it can be implemented effectively. It is expected that, in negotiating the contract, the parties must deal with each other at arm’s length. This means the contract must be made by two parties acting freely and independently of each other, and without offering favour for some special relationship, such as being a relative. The terms of the contract should be commercially reasonable and the contract price should not be inflated compared to the fair market price.

Is there a limit to how many people can get HomeBuilder?

No. HomeBuilder is an uncapped, time-limited grant.

Are permanent residents eligible for the $25,000 HomeBuilder Grant?

No. As per the eligibility requirements released by Treasury, only Australian Citizens are eligible to apply for the $25,000 HomeBuilder Grant.

At this stage it appears likely that the eligibility for the Homebuilder grant will be the same as the First Home Loan Deposit Scheme and only open to Australian citizens.

Also read: Are permanent residents eligible to apply for the $25,000 building and renovation grant?

Can a joint application for the HomeBuilder grant be made where one applicant is an Australian citizen and the other a permanent resident or holder of a different visa type?

No. Both applications must be Australian citizens.  This is outlined in the Treasury fact sheet:

“Carla and Andrew apply for HomeBuilder via the relevant revenue office which conducts the eligibility checks and confirms that both Carla and Andrew are Australian citizens.”

Assuming the eligibility criteria for the $25,000 HomeBuilder grant is the same as the First Home Loan Deposit Scheme then BOTH members of a couple would need to be Australian citizens.

Are New Zealand citizens eligible for the $25,000 HomeBuilder grant?

No, sorry bro, as per the above, to be eligible for the HomeBuilder the applicant(s) must be Australian citizens.

I already own land but haven’t signed a contract to build a new house – am I still eligible?

Yes, if you meet the following criteria:

  • If you own a property (house and land), and knock the house down to rebuild – this will be counted as a substantial renovation, and therefore subject to the renovation price range of $150,000 to $750,000 provided the total value (house and land) of the property does not exceed $1.5 million pre-renovation;
  • If you own vacant land before 4 June 2020, and then build, the total value of the land and new build cannot exceed $750,000; or
  • If you buy the land after announcement, and then build, the total value of the land and build cannot exceed $750,000.

I’ve already entered into a contract to renovate or build, or constructions is already underway – am I eligible?

No. As per the eligibility requirements, the HomeBuilder grant can only be applied for new contacts entered into between 4 June and 31 December 2020.

I’ve signed a contract to build or renovate before 4 June 2020, what are my options?

The HomeBuilder grant can only be applied for new contacts entered into between 4 June and 31 December 2020.

If construction has not commenced but you’ve signed a contract prior to 4 June 2020, speak to your builder about your options.

What type of dwellings are eligible under HomeBuilder?

All dwelling types (house, apartment, house and land package, off-the-plan, etc) are eligible under HomeBuilder, in accordance with the requirement that the owner-occupier must contract to build a new dwelling or substantially renovate their existing dwelling. The applicant must also meet the eligibility requirements outlined above.

Are off the plan apartments eligible for the Homebuilder grant?

Yes. As per the FAQs included in the treasury documents, a contact for the off the plan apartment will be eligible provided the other eligibility criteria is met:

  • you enter into a building contract between 4 June 2020 and 31 December 2020 to build a new home (including an off the plan apartment) as a principal place of residence, where the property value (house and land) does not exceed $750,000;

It is unknown whether HomeBuilder will be available for an off the plan apartment where construction has already commenced as the grant is to incentivise and stimulate new construction in the short term.

What are the price caps associated with HomeBuilder?

HomeBuilder is subject to two prices: a contract price cap (for new builds and renovations) and an income cap for applicants.

Contract price cap

A national price cap of $750,000 will apply for new home builds. This means that the value of new builds (house and land), house and land packages, and off-the-plan purchases must not exceed $750,000 to be eligible for HomeBuilder.

For renovations, a building contract price range of between $150,000 and $750,000 will apply and the total value of your property before renovation must not exceed $1.5 million.

The $150,000 minimum building contract cannot include the cost of the land. The HomeBuilder grant is specifically targeted to stimulate building activity.

Income price cap

Eligible applicants must meet one of the following two income caps:

  • $125,000 per annum for an individual applicant based on the 2018-19 tax return or later; or
  • $200,000 per annum for a couple based on their combined 2018-19 tax return or later.

The income price cap, as well as the eligibility criteria for the applicant, were chosen to reduce complexity as they align with the Commonwealth Government’s First Home Loan Deposit Scheme.

Is the HomeBuilder grant taxed?

No – a HomeBuilder grant will not be taxed. This is consistent with existing state and territory First Home Owner Grant programs.

What if I want to buy a recently built home that has never been lived in before? (eg spec build)

No. HomeBuilder is intended to support activity and provide a pipeline of work for the residential construction sector in the second half of 2020. An existing home that has already been completed, or started construction before 4 June, does not qualify for HomeBuilder.

Further, where construction commences on or after 4 June 2020, provided the contract is signed between 4 June and 31 December 2020, then the property purchase may be eligible for HomeBuilder.

What if I want to buy an off-the-plan apartment or townhouse?

Off-the-plan apartments or town houses are eligible for HomeBuilder.

If you sign the contract to buy the off-the-plan dwelling on or after 4 June 2020 and on or before 31 December 2020 and construction commences on or after 4 June 2020 then the property purchase may be eligible for HomeBuilder.

However, if you sign the contract to buy the dwelling after 4 June 2020, and construction on the home commenced before 4 June 2020, then the home does not qualify for HomeBuilder.

I want to build a new home in a land lease community or retirement village. Is my property eligible for HomeBuilder?

Eligible owner-occupier(s) must be listed on the property’s certificate of title. The owner-occupier must also be a natural person (not a company or trust), and meet the other eligibility criteria of the program.

What about pre-fabricated houses? Are they considered construction and eligible for HomeBuilder?

Construction must be undertaken by a registered or licensed building service ‘contractor’ who is named as a builder on the building licence or permit. Provided the construction is undertaken by a licensed builder and meets all other eligibility requirements, it will be eligible for HomeBuilder.

What happens if approvals to build my dwelling are delayed?

Initially the construction pursuant to the contract must have commenced within three months of the contract date, however this requirement has been removed from the scheme.

Can the HomeBuilder grant be used to build or renovate an investment property?

No. To be eligible for the $25,000 HomeBuilder grant the building contract must be for a property that is or will be a the principal residence of the applicant(s).

There is nothing preventing or restricting the home becoming an investment in the future, however applicants need to be mindful of schemes to artificially class an investment property as a principal residence.

Are properties owned by self-managed super funds (SMSFs) or trusts eligible for the HomeBuilder grant?

No. To be eligible for the $25,000 HomeBuilder grant the building contract must be for a property that is or will be a the principal residence of the applicant(s).

Investment properties held by trusts including self-managed superannuation funds will not be eligible.

What renovations will be eligible

To be eligible for HomeBuilder, the value of renovations must be within the price range of $150,000 and $750,000, the total value of your existing house and land must not exceed $1.5 million.

Renovations must improve the accessibility, live-ability and safety of the property. This excludes building a tennis court, pool or shed for the renovation contract for eligibility purposes.

Renovations must be completed by a licenced or registered builder (depending on the state or territory). In addition, any building or renovation contract entered into must be at arm’s length. This means the contract must be made by two parties freely and independently of each other. The terms of the contract should be commercially reasonable and the contract price should not be inflated compared to the fair market place.

Are knock-down rebuilds considered “renovations”?

Yes. Knock-down rebuilds are considered substantial renovations for the purposes of HomeBuilder.

Is landscaping considered a substantial renovation?

Substantial renovations are not expected to include renovations that are primarily cosmetic in purpose, such as landscaping. A renovation must substantially alter the existing dwelling.

Are granny flats eligible for HomeBuilder?

No, standalone granny flats are not eligible for the HomeBuilder grant. A granny flat built as an extension to an existing house may be eligible.

The renovation works must be to improve the accessibility or safety or liveability of the dwelling. It cannot be for standalone granny flats, swimming pools, tennis courts, and structures that are not connected to the property (i.e. outdoor spas and saunas, sheds or standalone garages).

Is the building of a granny flat eligible for the HomeBuilder grant?

Renovations must be “attached to the home” to the eligible.  This means construction of a separate granny flat would not be eligible however an attached extension physically connected to an existing home may be eligible under the HomeBuilder scheme.

I am not a first home buyer – can I access HomeBuilder?

Yes. Provided you meet the eligibility criteria, you can apply for a HomeBuilder grant. However, HomeBuilder is not available for investment properties or to owner-builders.

Is the $25,000 HomeBuilder Grant only for first home buyers?

No. Provided you meet the eligibility criteria, you can apply for a HomeBuilder grant. You do not need to be a first home buyer. However, if you are a first home buyer additional State based incentives such as reduced or nil stamp duty may apply if you are builder a new home (house and land packages etc).

Can the $25,000 HomeBuilder amount be used as part of a deposit to build a new home?

No, however it will likely reduce the amount you need to borrow if you are looking at purchasing a new house and land contract. The $25,000 HomeBuilder grant if approved will not be paid to you personally, therefore it cannot be used to fund part of your home deposit.

Also, if you are a first home buyer there are likely other first home owner grants, nil or discounted stamp duty as well as the First Home Loan Deposit Scheme (FHLDS) you can access.

How do I apply for HomeBuilder?

As at 19 June 2020, applications are not currently open for any State or Territory.

Information on how to apply will be made available when the National Partnership Agreement is finalised. It is expected that, where possible, States and Territories will align the HomeBuilder application processes with existing processes for first home owner grants (or similar). Applicants will be able to apply in relation to eligible contracts that are entered into from 4 June 2020 up to 31 December 2020.

States and Territories will backdate acceptance of HomeBuilder applications to 4 June 2020 once the National Partnership Agreement is signed.

Home Builder Grant Application by State

The below table provides links to the relevant application forms (both online applications and PDFs) by State and Territory.

State or TerritoryStatusApplication Form
NSWOPEN

HomeBuilder Grant NSW Application Form

Application Guidelines NSW (PDF)

VICOPEN

HomeBuilder Grant VIC Application Form

Application Guidelines VIC (PDF)

QLDOPEN

HomeBuilder Grant QLD Application Form

Application Information

SAOPEN

HomeBuilder Grant SA Application Form

Application Information

TASOPEN

HomeBuilder Grant TAS Application Form

Application Information (PDF)

WAOPEN

HomeBuilder Grant WA Application Form

Application Information

ACTOPEN

HomeBuilder Grant ACT Application Form

Application Information

NTOPEN

HomeBuilder Grant NT Application Form

Application Information

You should contact your relevant State or Territory revenue office for more information about when and how you will be able to apply for HomeBuilder.  We will update the following links and provide information on State based applications as they become available.

Apply for HomeBuilder Grant NSW

Update 11/08/2020

Revenue NSW is now accepting applications for the Commonwealth HomeBuilder Grant.

For further information on eligibility and the application process, please refer to the HomeBuilder guidelines and application form available on the Revenue NSW website.

You can also contact Revenue NSW at Home.Builder@revenue.nsw.gov.au or call 1300 130 624.

Apply for HomeBuilder Grant VIC

Update 10/08/2020

State Revenue Office Victoria is now accepting applications for the Commonwealth HomeBuilder Grant. For further information on eligibility and the application process, please refer to the HomeBuilder guidelines and application form available on the State Revenue Office Victoria website.

To provide certainty and confidence to Victorian HomeBuilder participants, the construction commencement timeframe will be extended to six months given the unique COVID-19 restrictions throughout the state. For further information see the HomeBuilder Grant Guidelines.

Apply for HomeBuilder Grant QLD

Update 04/08/2020

The Queensland Office of State Revenue (OSR) is now accepting applications for the Commonwealth HomeBuilder grant. For further information on eligibility and the application process, please refer to the OSR website.

You can also contact the OSR at HomeBuilderGrant@treasury.qld.gov.au or call 1300 300 734.

It is expected that an online application will be available from 10 August 2020. Further information from the Queensland Government in regards to the HomeBuilder Grant:

You can download the PDF application form here: HomeBuilder Grant QLD Application Form

QLD – The Office of State Revenue

Apply for HomeBuilder Grant SA South Australia

Update 17/07/2020

South Australian residents can now apply for the HomeBuilder Grant via RevenueSA.

HomeBuilder Grant – South Australia

HomeBuilder Grant – South Australia Application Form (PDF)

Apply for HomeBuilder Grant Tasmania

Update 06/07/2020

Applications for both the State and Federal HomeBuilder grants are now open. The Tasmanian Government’s $20,000 grant and the Morrison Government’s $25,000 grant means Tasmanians can potentially access up to $45,000 for their new home build.

A. Tasmanian HomeBuilder Grant (State Government) Updated 6 July 2020
Tasmanian HomeBuilder Grant is a grant of $20 000 ​avai​lable to ​owner-​occupiers for eligible new home builds where the contract is signed between 4 June 2020 and 31 December 2020 inclusive. ​​

For the eligibility criteria, building and contract requirements and the application process for both the Tasmanian and Commonwealth ​Grants, refer to the HomeB​uilder Grant Guideline.​

B. Commonwealth HomeBuilder Grant (Commonwealth Government) Updated 6 July 2020
Commonwealth HomeBuilder Grant is a grant of $25 000 for eligible owner-occupiers (including first home buyers) building a new home, or substantially reno​vating an existing home, where the contract is signed between 4 June 2020 and 31 Dec 2020 inclusive.

For the eligibility criteria, building and contract requirements and the application process for both the Commonwealth and Tasmanian Grants, refer to the HomeB​uilder Grant Guideline.​

Application form – Commonwealth $25,000 HomeBuilder Grant (Tasmanian Residents)

Apply for HomeBuilder Grant NT

Update 04/08/2020

The Northern Territory Revenue Office is now accepting applications for the Commonwealth HomeBuilder grant.

For further information on eligibility and the application process, please refer to the HomeBuilder Grant Application Form and Lodgement Guide.

HomeBuilder Grant Application Form and Lodgement Guide PDF (393.5 KB)

Apply for HomeBuilder Grant WA

Update 29/07/2020

Revenue WA is now accepting applications for the Commonwealth HomeBuilder grant.

For further information on eligibility and the application process please refer to the application form.

Apply for HomeBuilder Grant ACT

Update 29/07/2020

Information on the application processes for those wishing to access the Commonwealth HomeBuilder grant is available through the Australian Capital Territory’s Revenue Office, the ACT Revenue Office. The ACT has a two-part application process.

Applicants can now complete Part A by registering their interest for HomeBuilder. Applicants must lodge the Part A form by 31 December 2020 for their application to be considered. If you register your interest you will be advised of updates to application forms and supporting materials. Completing the registration form does not in any way constitute eligibility for the grant.

A comprehensive application form will soon be available for applicants to complete Part B of their application. This form requires detailed information about the applicant, their builder, type of construction, as well as detailed supporting documentation.

What documentation will I need to provide?

The State or Territory revenue office will require certain documents to process your application. It is expected that you will need to provide the following at a minimum:

  • proof of identity;
  • a copy of the contract, dated and signed by you and the nominated registered or licenced builder;
  • a copy of the builder’s registration or licence (depending on the state you live in);
  • a copy of your 2018-19 or 2019-20 tax return or ATO issued Notice of Assessment to demonstrate your eligibility against the income cap; and
  • documents such as council approvals, building contracts or occupation certificates and evidence of land value.

More information on the documentation you will need to provide will become available through the relevant State or Territory authority.

When will I know if my HomeBuilder application is successful?

The relevant state or territory administering agent will notify you of the outcome.

What happens if my HomeBuilder application is not successful?

If you are dissatisfied with the outcome of your HomeBuilder application, you can request that the matter is referred to the relevant state or territory dispute resolution body. More information on the appeals process will become available in due course.

What happens if there is a change in circumstance and I’m no longer eligible?

If your circumstances change after you have applied for HomeBuilder but have not yet received the payment, and no longer meet the eligibility criteria, you will need to notify your State or Territory revenue office immediately.

Who pays HomeBuilder and who receives it?

The relevant State or Territory revenue office will distribute the $25,000 grant directly to the applicant.

Other Related Articles

The $25,000 HomeBuilder grant is one of a number of COVID-19 Government stimulus measures to boost the Australian economy.

To view more related articles on COVID-19 from Quill, please browse our blog.

The Queensland Government has activated a new $10,000 COVID-19 Small Business Grants scheme to assist small and micro businesses impacted by Coronavirus to access funding for the purposes of “business adaptation”.

IMPORTANT: This grant is now closed, but Round 2 opens 1 July 2020:

Round 2 of the QLD Small Business COVID-19 Adaption Grants will open 1 July 2020

Apply for round 2 of the grant

Eligibility Criteria

To be eligible for the $10,000 COVID-19 small business grants, the business must:

Only 1 application will be accepted from an individual ABN or a financial beneficiary of a business.

Successful applicants cannot reapply for funding under this grant program.

What The Grant Must Be Spent On

The $10000 COVID-19 small business grants can be used towards the following

Note: Grant funds can also be used towards any of the above activities occurring from 23 March 2020 onwards, keeping in mind the project must be completed within a maximum of 6 months from the date of approval.

Once the program budget has been fully allocated, applications for the program will close. It is estimated that approximately 10,000 small businesses will be supported through this program.

Applying small and micro businesses must meet the eligibility and assessment criteria to be considered for funding.

Applying for the $10,000 COVID-19 Small Business Grants

To apply, complete the following steps:

  1. read the eligibility criteria
  2. read the application guidelines, terms and conditions and frequently asked questions (FAQs)
  3. apply using the SmartyGrants link.

Assessment Process

In addition to meeting the eligibility criteria, applications will be assessed against the following:

Grant Payments

Funding will be paid upon approval of your grant application. Within 1 month of completing the project, applicants must:

Grant recipients may be subjected to a random audit by DESBT to ensure that the information provided is true and correct. Where it is found that false or misleading information has been provided, penalties may apply, including refunding to DESBT some or all of the grant funding.

Next Steps

If you need assistance with the application for the QLD Government $10,000 COVID-19 Small Business Grants scheme please contact your Quill Relationship Manager for more information.

This article on business interruption insurance and  COVID-19 has been provided by Berren Hamilton from Stone Group Lawyers.

Business Interruption Insurance and COVID-19 Exclusions

As many businesses continue to suffer unprecedented disruption due to forced closures and severe reductions in trade due to the Coronavirus COVID-19 worldwide pandemic, there is currently a raging debate among the insurance and legal communities in Australia about whether business interruption insurance cover for COVID-19 may be properly excluded by policies which seek to exclude ‘diseases declared to be quarantinable diseases under the Australian Quarantine Act 1908 and subsequent amendments’.

Business interruption insurance cover can extend to situations where there has been an outbreak of contagious disease at or near to the location of the insured business, or which has caused the business to be ordered by the Government or public authority to be closed or evacuated.

Such cover often comes with an exclusion for quarantinable diseases. This exclusion was introduced following the SARS outbreak in 2002 and then widely adopted following the avian influenza outbreak in 2006 and swine flu in 2009. Diseases declared to be quarantinable diseases under the Quarantine Act include these diseases and also cholera, plague, rabies, yellow fever, smallpox and ebola.

Issue with Coronavirus Business Interruption Insurance Policy Exclusions

In 2015, the Quarantine Act was repealed. It was replaced by a revamped legislative regime called the Biosecurity Act 2015. The Biosecurity Act does not use the classification system previously used by the Quarantine Act of ‘quarantinable diseases’ and ‘notifiable diseases’. Instead it uses a different regime which includes identifying certain diseases as ‘listed human diseases’ which are diseases that are communicable and cause significant harm to human health.

This list under the Biosecurity Act is very similar to the last list of quarantinable diseases under Quarantine Act before it was repealed, with the important exception that the list under the Biosecurity Act now includes COVID-19, added on 21 January 2020. In each case it was and is the Governor-General who had and has the responsibility of declaring whether a disease is to be included in these lists.

After the Quarantine Act was repealed, many policies updated the exclusion to refer to listed human diseases under the Biosecurity Act. But for many policies the exclusion was not updated, raising the question under debate for such policies – can an exclusion that only refers to the Quarantine Act apply to COVID-19?

Are Pandemic Policy Exclusions Applicable to COVID-19?

Of course, given the recent birth of COVID-19 there are no Court decisions on this point. On one side are those for the insured policyholders – arguing that the Biosecurity Act is not a subsequent amendment to the Quarantine Act. On the other side are those for the insurers – arguing that the obvious intent of the exclusion is to exclude all diseases with pandemic potential.

It seems ultimately that this question will be determined by the judiciary. This determination may not be far away. It is a narrow question perfect for the Federal Court’s insurance list for short matters created to cater for the prompt and efficient resolution of insurance law policy interpretation issues.

Which side will win remains to be seen. Presently, the expectation is that those for the insurers have the more difficult case. It is unlikely that it would be accepted that an insurance policy would contain an implied term that reference to a certain Act should include another Act where the two are separate legislative instruments. But whilst the Biosecurity Act ushered in a new regime for the protection of Australia from biosecurity risks and emergencies, the Quarantine Act which it replaced had the same objectives.

The argument that the clear intent and commercial objective from a business perspective of an exclusion referring to quarantinable diseases is to exclude a disease like COVID-19 is attractive. But if the reason that the exclusion was not updated was mere oversight by the insurer, this would likely not be enough to invoke the Court’s equitable relief of rectification to correct the mistake. The insurer wrote the policy terms in the first place. There needs to compelling evidence that the terms of the policy do not express the parties’ common intentions before a Court would be prepared to rewrite the contract.

What Business Owners Need to Do

If you have a business interruption cover included in your policy, and your business has been impacted by COVID-19, you should review your policy and make a claim under policy to recoup your losses.

If you are ever in the unfortunate situation of your insurer refusing to cover all or part of a claim made under your insurance policy, it is vitally important that you promptly seek expert legal advice.

If your claim for business interruption is not covered on the basis of an exclusion in the policy, we can provide you with expert advice as to whether the position taken by the insurer is justified, or whether the claim should be covered, and can assist you through the process of obtaining the cover provided by the policy that you paid for.

How We Can Help You

Stone Group Lawyers has put together a special offer for clients of Quill Group.  For a discounted fixed fee of $300 inclusive of GST, Stone Group will:

  • Review your insurance policy wording and schedule to check whether business interruption losses due to COVID-19 may be covered, subject to assessment of the loss.
  • If it is considered that coverage may be obtained – lodge a claim to the insurer on your behalf, to seek confirmation from the insurer whether the claim is covered, subject to assessment of the loss.

Where a claim for such coverage is made to an insurer, Stone Group will include in the letter to the insurer that you have engaged Quill Group to prepare the claim assessment, and that you seek cover for Quill Group’s fees in this regard under the claims preparation coverage clause (where the policy includes such a clause).

If the insurer refuses to cover the claim (which I expect is likely), then Stone Group we can advise on the options available including internal dispute resolution, complaint to the Australia Financial Complaints Authority (AFCA), applying to the Court for declaratory relief and/or pursuing a Court proceeding for damages from the insurer.

Next Steps

If you would like to take advantage of the special offer Quill Group has obtained from Stone Group Lawyers, please contact us or get in touch with your Quill Relationship Manager and we can put you in touch with the team at Stone Group to review your business interruption policy to determine what your options are.

 

The laws setting out the Federal Government’s response to Coronavirus were introduced into Parliament on 23 March 2020, the bill has now been passed by both just awaiting royal assent, with one measure being the cash flow boost for eligible employers who may receive up to $100,000 tax-free.

 

Am I eligible for the cash flow boost?

A business (including a charity or not-for-profit) will be eligible for the cash flow boost if it meets the following conditions.

  1. The business must make a payment that is subject to the withholding tax provisions – the most common example will be payments of salary or wages.
  2. The business must be one of the following:
    (a) a small business entity – which generally means carrying on business in the relevant income year and with an aggregated turnover of less than $10 million
    (b) a medium business entity – which generally means carrying on business in the relevant income year and with aggregated turnover of less than $50 million
    (c) a charity or other not-for-profit entity of an equivalent size. The legislation tests turnover for the most recent income year that the business has received an income tax notice of assessment.
    If this is not possible, which may be relevant for charities and other entities that are exempt from income tax, the alternative is for the Commissioner to be satisfied that there is a reasonable possibility the business will meet the criteria for the relevant income year (either the 2020 income year or the 2021 income year).
  3. The business must have notified the Commissioner of the payment that was subject to withholding tax in the approved form. This will usually be done by lodging the relevant Business Activity Statement (BAS).
  4. The payment must relate to either:
    (a) for monthly withholders – the months of March 2020, April 2020, May 2020 or June 2020
    (b) for quarterly withholders – the quarters ending March 2020 or June 2020.
  5. The business must have held an ABN on 12 March 2020. This is not relevant for charities.
  6. The business must have either:
    (a) derived assessable income from carrying on a business in the 2019 income year
    (b) made supplies in the course of carrying on its enterprise within Australia after 1 July 2018 and before 12 March 2020.

 

What if the business has not historically paid salary or wages?

We have received good questions about helping clients access the boosts – in some cases where the client has not made payments subject to withholding. This may be because the owners have historically taken dividends or drawings.

The legislation contains integrity rules that prevent businesses from trying to manoeuvre into the eligibility conditions.

One condition for getting the boosts is that the client (and their agents and associates) did not enter into an arrangement for the sole or dominant purpose of getting the boosts, or getting increased boosts.

We will update this article if we receive any guidance as to whether switching from drawings/ dividends to salary, for example, when all of the other conditions are satisfied, will trigger the anti-avoidance provisions.

 

What do I have to do to get the cash flow boost?

Businesses will need to lodge their BASs showing the payments that are subject to withholding.

If the business is a charity or not-for-profit with no income tax notices of assessment, it will need to notify the Commissioner that it should satisfy the small to medium business entity requirement.

 

How much are the cash flow boosts?

There are two cash flow boosts. The minimum amount for each cash flow boost is $10,000 – so $20,000 in total. The maximum cap for each cash flow boost is $50,000 – so $100,000 in total.

Subject to the minimum amount and maximum cap, the cash flow boost is 100% of the amount that has been withheld for the period.

However, if the payment is for the month (not quarter) of March 2020, the cash flow boost is 300% of the amount that has been withheld. This means there is no difference between monthly and quarterly reporting.

 

How do I get the first cash flow boost?

The tax-free payment will broadly be calculated and paid by the ATO as an automatic credit to an employer, upon the lodgment of activity statements from 28 April 2020, with any resulting refund being paid to the employer. This means that:

Note that, the minimum payment of $10,000 will be applied to an entity’s first activity statement lodgment (whether for the month of March or the March quarter) from 28 April 2020.

 

How do I get the second cash flow boost?

The second cash flow boost is the same amount as the first cash flow boost. There are further eligibility conditions, but most will be satisfied if the business remains in business.

For employers that continue to be active, an additional (tax-free) payment will be available in respect of the June to October 2020 period, basically as follows:

The ATO will automatically calculate and pay the additional (tax-free) payment as a credit to an employer upon the lodgement of their activity statements from July 2020, with any resulting refund being paid to the employer.

If you have any questions, please contact a member of our team to discuss.

 

See more on the ATO Website here regarding boosting cash flow for businesses. 

See the latest updates on COVID-19 and how it may affect you here.

Payroll tax refund COVID-19: At the top of the Victorian economic stimulus package is a refund of payroll tax for small businesses. Effectively, the payroll tax threshold applies to Victorian entities with Australian taxable wages less than $3m for the 2019/20 income year.

As well as the payroll tax refunds, registered businesses in the hospitality, tourism, accommodation, arts/entertainment and retail industries will receive tailored support. This is in the form of a grant, and specifically not a loan.

Other measures announced include deferral of certain land tax payments, and rent relief for businesses renting government premises.

Detail:

The Victorian Government has established an economic survival package to support Victorian businesses and workers through the devastating impacts of the COVID-19 pandemic.

The $1.7 billion Economic Survival Package complements the work of the Federal Government.

The package includes the following key programs.

Payroll Tax Refund

Businesses with annual taxable wages up to $3 million will have their payroll tax for the 2019-20 financial year waived. This will support 24,000 businesses and up to 400,000 workers.

The State Revenue Office will directly contact eligible businesses to reimburse them for payroll tax already paid in the financial year.

Eligible businesses must continue to lodge returns but do not need to make further payments for this financial year.

These businesses can also defer paying payroll tax for the first quarter of the 2020-21 financial year.

More information about the administration of these relief measures will be sent directly to eligible businesses.

Visit www.sro.vic.gov.au

Liquor licence fees waived | Payroll tax refund COVID-19

Renewable liquor licence fees for 2020 will be waived. Businesses that have already paid will be reimbursed.

The State Revenue Office will administer the reimbursement, regardless of whether the licence fee was paid to it or the Victorian Commission for Gaming and Liquor Regulation.

Visit www.sro.vic.gov.au

Business Support Fund

The $500 million Business Support Fund will support the hardest hit sectors, including hospitality, tourism, accommodation, arts and entertainment, and retail.

The Government will work with the Victorian Chamber, Australian Hotels Association and Australian Industry Group to deliver the Fund, which will help these businesses – which may not be eligible for payroll tax refunds due to their size – survive and keep people in work.

Visit www.business.vic.gov.au

Working for Victoria Fund | Payroll tax refund COVID-19

Under the $500 million Working for Victoria Fund, displaced workers will be eligible to apply for different types of work. This presents opportunities for paid work and an opportunity to contribute to Victoria’s ability to manage this event and support the community.

Some displaced workers will have skills that can be readily transferred to new roles. The Government can also assist skills development or help people in obtaining immediate accreditation to commence work.

The Government will work across the public sector, local government, the not-for-profit sector and key private sector employers to facilitate job matching.

Visit www.vic.gov.au/workingforvictoria

Land tax deferral

Landowners that have at least one non-residential property and total taxable landholdings below $1 million have the option of deferring their 2020 land tax payment until after 31 December 2020.

The State Revenue Office will contact all taxpayers who are eligible for this deferral.

Visit www.sro.vic.gov.au

Fast tracking outstanding supplier invoices

The Government will pay all outstanding supplier invoices within five business days – releasing up to $750 million into the economy earlier. The private sector is urged to do the same where possible.

Rent relief for commercial tenants in government buildings

The Government will work directly with commercial tenants in government buildings who can apply for rent relief. Private landlords are also being encouraged to provide rent relief or holidays to help businesses.

Business Victoria HOTLINE

Businesses across the state can now access information on dealing with COVID-19 by calling the Business Victoria hotline on 13 22 15.

Coronavirus (COVID‑19) updates

For the latest updates and advice on the novel coronavirus in Victoria, visit the DHHS website:
www.dhhs.vic.gov.au/coronavirus

Mental health and wellbeing during the Coronavirus COVID-19 outbreak

The outbreak of the coronavirus COVID-19 has impacted people in varying ways on an international scale. It is understandable during times like this that people may be feeling afraid, worried, anxious and overwhelmed by the constantly changing alerts and media coverage regarding the spread of the virus.

While it is important to stay informed, lifeline.org.au and beyondblue.org.au have some mental health and wellbeing tips and strategies to continue looking after ourselves and each other during these difficult times.

To contact Lifeline:
Phone:
13 11 14 (24 hours/7 days)

Text:
0477 13 11 14
(6pm – midnight AEDT, 7 nights)

Chat online:

www.lifeline.org.au/crisis-chat
(7pm – midnight, 7 nights)

To contact Beyond Blue:

 

Phone:

1300 22 4636 (24 hours/ 7days)

Chat online:

www.beyondblue.org.au/get-support/get-immediate-support (3pm – 12am, 7 days)

Email:

online.beyondblue.org.au/email/

Get a response in 24 hours

Read more:

https://www.business.vic.gov.au/disputes-disasters-and-succession-planning/illness-and-business-management-plan/coronavirus-business-support

https://www.premier.vic.gov.au/economic-survival-package-to-support-businesses-and-jobs/

See the latest updates on COVID-19 and how it may affect you here.

The State Government of NSW has released a business support package to alleviate the impact of the COVID-19 outbreak. The State Government has mainly focused on providing assistance through the payroll tax relief, as the intention is to help businesses keep their employees on the payroll.

NSW has opted to waive payroll tax for businesses with Australian taxable wages of up to $10m for the three months leading to 30 June 2020.

The stimulus package will help to protect communities and jobs in the face of the COVID-19 outbreak over the next six months.

Key elements of the NSW COVID-19 package include:

Business support and jobs | NSW COVID-19 business support

Read more:

https://www.nsw.gov.au/news-and-events/news/health-boost-and-economic-stimulus/

See the latest updates on COVID-19 and how it may affect you here.

There is QLD COVID-19 business support available. The Queensland State Government has released a business support package to ease the impact of the COVID-19 outbreak. The State Government has mainly focused on providing assistance through the payroll tax relief, as the intention is to help businesses keep their employees on the payroll.

QLD has decided to extend its small business 6-months tax deferral program to all businesses in the state.

A $1 Billion concessional loan facility will also be made available to affected businesses.

As part of the Queensland Governments response to COVID-19, a $1 billion loan scheme was delivered by the Queensland Rural and Industry Development Authority (QRIDA) between March and September 2020. Now closed, the scheme has assisted 7,000 Queensland businesses and supported 86,000 local jobs.
If you now have a COVID-19 Loan with QRIDA you can find important information regarding the ongoing management of your loan on the QRIDA COVID-19 Jobs Support Loan page. A wide range of other government assistance remains available for Queensland businesses impacted by COVID-19, please visit www.business.qld.gov.au for more information.

Details:

Payroll tax relief package | QLD COVID-19 business support

You may be eligible for one or more of a range of payroll tax relief measures as a result of the impacts of coronavirus (COVID-19).

These include:

  • – refunds of payroll tax for 2 months
  • – a payroll tax holiday for 3 months
  • – deferral of paying payroll tax for the 2020 calendar year.

Eligibility

If you are an employer (or part of a group of employers) who pays $6.5 million or less in Australian taxable wages, you may receive an email about a:

  • – a refund of your payroll tax for 2 months
  • – a payroll tax holiday (i.e. no payroll tax to be paid) for 3 months.

You can also apply for a deferral of payroll tax for the 2020 calendar year. (If you have already applied for a deferral, you do not need not reapply – it will be extended.)

If you do not receive an email, or you are unsure about your eligibility, complete the refund/holiday application form.

If you are an employer (or part of a group of employers) who pays more than $6.5 million in Australian taxable wages and have been negatively affected (directly or indirectly) by coronavirus, you can apply for a:

  • – deferral of payroll tax for the 2020 calendar year (If you have already applied for a deferral, you do not need not reapply – it will be extended.)
  • – refund of your payroll tax for 2 months.

A business is directly or indirectly affected by coronavirus if their current turnover, profit, customers, bookings, retail sales, supply contracts or other factors are negatively affected compared with normal operating conditions.

How to apply

There are 2 online application forms.

Apply for deferral

Apply for refund/holiday (You must apply for this one before 31 May 2020.)

What happens next

Once your applications have been processed, you will receive an email with instructions on what you need to do.

  • – You won’t need to pay payroll tax returns for the 2020 calendar year.
  • – You must continue to lodge returns in OSRconnect – without paying them – during this time.
  • – You can resume paying returns at any time during the deferral period.
Return periodLodgement due dateDeferred payment due date
March7 April 202014 January 2021
January-March quarter7 April 202014 January 2021
April7 May 202014 January 2021
May8 June 202014 January 2021
2019-20 annual21 July 202014 January 2021
July7 August 202014 January 2021
August7 September 202014 January 2021
September7 October 202014 January 2021
July-September quarter7 October 202014 January 2021
October9 November 202014 January 2021
November7 December 202014 January 2021
December14 January 202114 January 2021
October-December quarter14 January 202114 January 2021
July-December half-year14 January 202114 January 2021

Related links


Read more about the payroll tax relief package.

Queensland COVID-19 jobs support loans | QLD COVID-19 business support

You may be eligible for a loan to retain employees and maintain your operations.

The $1 Billion concessional loan facility will include low interest loans of up to $250,000 for carry on finance with an initial 12-month interest free period for businesses to retain staff.

Register your interest through the Queensland Rural and Industry Development Authority or phone 1800 623 946.

Small and medium business power bill relief | QLD COVID-19 business support

Small and medium businesses may be eligible for a $500 rebate off energy bills.

Businesses who consume less than 100,000 kilowatt hours (kWh) will receive the rebate. This will be automatically applied on your business electricity bills.

Business pandemic management guide

Read our information on pandemic risk management for business.

Business rent relief

Businesses who rent state government premises may be eligible for rent relief. More information will be available soon.

Industry support

The Industry Support Package will assist large businesses through this period to ensure they will be able to scale up and service the community when economic activity improves. Email COVID19ISP@treasury.qld.gov.au for more information.

Market diversification and resilience grants are available for Queensland agriculture, food and fishing exporters and their critical supply chain partners, as well as industry organisations working with exporters.

Read further support and advice for:

Read more about the Immediate Industry Recovery Package.

Mentoring sessions

The Mentoring for Growth program currently has more than 50 mentors ready to connect with impacted small businesses.

Mentors are available to provide tailored support including financial mentoring and business planning.

Register your interest in a Mentoring for Growth session.

Contact 1300 654 687 or m4g@desbt.qld.gov.au for more information.

Financial workshops

Small businesses can access a series of workshops to learn about financial management and business planning.

Delivered by TAFE Queensland, workshops will provide you with practical tools and skills to build business resilience. You will also have an opportunity to connect and network with other small businesses facing similar issues.

Workshops will be delivered in several locations to support a place-based approach for the local small business community.

Register for workshops in a location near you.

Details of other workshop times and locations will be posted on this website soon.

For other locations, register your interest by contacting 1300 654 687 or info@desbt.qld.gov.au.

See the latest updates on COVID-19 and how it may affect you here.

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