Cashflow boost payments
August 2020
Cashflow support is available to eligible businesses at Federal and State level, including cashflow boosts, expanded JobTrainer support, and myriad State-based schemes.
As we near the six month mark of COVID-19, cashflow remains a challenge for many businesses. Cashflow boost payments are available based on Federal and State eligibility criteria, and we explore below what is available and to whom.
Quarterly boost: ATO
If your business received the first cashflow boost tranche, you will receive a further cashflow boost for the June to September quarters of the same amount.
If you report quarterly, the cashflow boost will be paid in two equal payments for June and September. If you report monthly, the cashflow boost is provided in four equal payments.
The cashflow boost is applied to reduce any liabilities in the same reporting period with any excess amount being paid as a cash refund from the ATO.
JobTrainer: Support for business employing apprentices and trainees
JobTrainer provides a 50% reimbursement to eligible employers for the cost of apprentice or trainee wages up to $7,000 per quarter.
Originally only for small businesses employing less than 20 employees, the subsidy recently expanded to include businesses with under 200 employees.
For small businesses (under 20 employees), the apprentice had to be employed on 1 March 2020 or on 1 July 2020 for claims after this date (claims are open now). For medium sized businesses (under 200 employees), the apprentice had to be employed on 1 July 2020 (claims open 1 October 2020). To access the subsidy, you will need to provide evidence of wages paid to the apprentice.
The subsidy is also accessible to larger employers employing apprentices let go by a small/medium business where that apprentice was eligible for the wage subsidy.
The subsidy is scheduled to end on 31 March 2021.
State & territory based support
In addition to general waivers, reductions or rebates on some Government licensing and fees, each State and Territory has some form of support accessible to certain businesses impacted by COVID-19.
New South Wales ('NSW') |
|
Category |
Details as at 17 April 2020 |
Payroll tax |
The following payroll tax relief is available: a) If grouped Australian wages are $10 million or less – The payroll tax liability for 2019/20 will be reduced by 25% on lodgement of the annual reconciliation due on 28 July 2020. For businesses that lodge and pay monthly, no payment is required for March, April or May 2020. These businesses will also have the option of deferring the payments by an additional three months. b) If grouped Australian wages are more than $10 million – Payment of payroll tax can be deferred for up to six months – payment will not be required for the March 2020 period (normally due on 7 April 2020). Furthermore, the payroll tax threshold for the 2020/21 financial year will be increased from $900,000 to $1 million. Payments made under the Federal Government's JobKeeper Scheme are expected to be exempt from payroll tax (note, this is yet to be confirmed). |
Land tax / rates |
Various measures are available to assist taxpayers with land tax payments, such as extending deadlines for payments and applying leniency for late payment. Taxpayers can apply online to pay land tax in instalments. There are also land tax concessions for landlords (refer to 3. below), which are linked to providing rent relief to tenants. |
Relief for landlords and tenants |
On 29 March 2020, the NSW Government committed to implementing a six- month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. On 13 April 2020, the NSW Government announced a $440 million land tax relief package to be split 50/50 between the commercial and residential sectors. The following key measures are included as part of the package: a) Commercial tenancies – Landlords can apply for a concession of up to 25% of the 2020 calendar year land tax liability on relevant properties, if the savings are passed on to tenants via a rent reduction. Also, a land tax deferral of any outstanding amounts for a three-month period will be offered to landlords who claim the land tax concession. The Government will give effect to the 'National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19', which includes the following key measures:
This measure will apply to business tenants with an annual turnover of less than $50 million that are eligible for the Federal Government's JobKeeper program.
b) Residential tenancies – Landlords will be eligible for a land tax waiver or rebate of up to 25% if they pass the saving on to tenants in financial distress (broadly, where household income is reduced by 25% or more). An interim 60 day stop on landlords issuing termination notices or applying for eviction orders due to rental arrears, where tenants are financially disadvantaged by COVID-19. Landlords must negotiate a rent reduction with the tenant in good faith in the first instance. Other measures include a deferral of rents for six months for commercial tenants with less than 20 employees in all Government-owned properties. |
Small business |
Small business owners are eligible for a grant of up to $10,000 if they:
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Liquor licence |
Annual liquor licence base fees, trading hours risk loading fees and new liquor licence application fees will be waived for 12 months from 1 April 2020. Compliance risk loadings will not be waived but deferred and included as part of 2021/22 annual liquor licence fees. |
Fees and levies |
The NSW Government is waiving a range of licence and permit fees for businesses for 12 months, from 1 April, 15 April or from 20 April 2020. As well as liquor licence fees (see 5. above), other fees being waived include:
Parking space levy payments will be deferred until 30 September 2020. |
Gaming machines |
Clubs and hotels will have their gaming machine payments due in March 2020 deferred until 1 September 2020, conditional on these funds being used to retain staff. |
Northern Territory ('NT') |
|
Category |
Details as at 17 April 2020 |
Payroll tax |
For NT businesses that demonstrate substantial hardship due to the COVID- 19 crisis, the Government will implement the following, from 1 April 2020: a) Waiver for 'small and medium sized' businesses – Payroll tax will be waived (abolished) for six months for NT employers with a total payroll bill of less than $7.5 million where turnover has been reduced by at least 30%. b) Deferral for 'large' businesses – Payroll tax will be deferred for six months for NT employers with a total payroll bill above $7.5 million where turnover has been reduced by at least 50%. Businesses can apply for this support from 1 May 2020. Furthermore, the existing payroll tax exemption for hiring NT resident employees has been extended to 30 June 2021. Payments made under the Federal Government's JobKeeper Scheme are expected to be exempt from payroll tax (note, this is yet to be confirmed). |
Land tax / rates |
Land tax is not levied in the NT. However, refer to 3. below for potential rates relief. |
Relief for landlords and tenants |
On 29 March 2020, the NT Government committed to implementing a six- month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. Other measures include the following: a) Commercial tenancies – If tenants demonstrate economic hardship and request rent relief, landlords are expected to negotiate relief in line with the 'National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19'. Key measures in the Code include leasing principles for negotiating rent relief with tenants financially affected by COVID-19, a ban on lease terminations for non-payment of rent, and a freeze in rent increases. The Code applies to business tenants with an annual turnover of less than $50 million that are eligible for the JobKeeper program. Landlords that negotiate in good faith with their tenants will be eligible for payroll tax and utilities bills relief. The Government has also requested local councils provide rates relief for six months through a three-month rates waiver, followed by a three-month rates deferral. Also, the Property Activation Levy will be waived for relevant landlords whose property becomes vacant due to the COVID-19 crisis. b) Residential tenancies – Legislative amendments will be made to:
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Small business |
A $50 million Small Business Survival Fund is aimed at helping NT small businesses survive the physical distancing requirements in response to COVID-19. This initiative is available to businesses that:
Eligible businesses can apply for an Immediate Survival Payment to help offset immediate cost pressures, and a Rapid Adaption Payment to offset costs incurred in adapting their current business model to suit restrictions. The Immediate Survival Payment amounts include:
The Rapid Adaption Payment provides:
This payment is application-based and paid direct to the business. |
Grants |
All NT businesses will be able to access a $10,000 Business Improvement Grant, followed by an additional $10,000 grant if they contribute $10,000. The grant can be used to purchase goods and services to make permanent physical improvements to a business (land and/or building) that help its operations and customer experience [certain works are excluded]. |
Utility assistance |
Electricity and water prices (for regulated tariffs) will be frozen from 1 July 2020 until 1 July 2021 for businesses and households. Refer to 7. below. Also, the Government announced it will reduce by 50% power, water and sewerage bills (for regulated utility tariffs) for six months from 1 April 2020, for businesses that demonstrate substantial hardship due to the COVID-19 crisis. |
Fees and levies |
A freeze on all Government fees and charges, including electricity, water and car registration will be frozen (no increase due to indexation) until 1 July 2021. |
Queensland ('QLD') |
|
Category |
Details as at 17 April 2020 |
Payroll tax |
The following measures are available, based on Australian Taxable wages: a) If Australian Taxable wages are $6.5 million or less – A refund of payroll tax paid for November and December 2019, and a payroll tax holiday for January, February and March 2020. Employers can also apply for a deferral of payroll tax for the 2020 calendar year. b) If Australian Taxable wages are more than $6.5 million – Employers can apply for a payroll tax deferral for the 2020 calendar year, and a refund of payroll tax paid for January and February 2020. Payments made under the Federal Government's JobKeeper Scheme are expected to be exempt from payroll tax (note, this is yet to be confirmed). |
Land tax / rates |
Landowners may be entitled to one or more of the following relief measures: 1. A land tax rebate of 25% for eligible properties for the 2019/20 assessment year (landowners will need to apply for the rebate). Landowners may be eligible for the land tax rebate for eligible properties, for the 2019/20 year, if at least one of the following circumstances apply: a) The landowner leases all or part of a property to one or more tenants and all the following apply:
b) All of the following apply:
2. An automatic waiver of the 2% land tax foreign surcharge for foreign entities for the 2019/20 assessment year (a refund will be issued if the assessment has already been paid). 3. An automatic three-month deferral of land tax liabilities for the 2020/21 assessment year. |
Relief for landlords and tenants |
On 29 March 2020, the QLD Government committed to implementing a six- month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. Other measures include the following: Commercial tenancies Landowners may be eligible for a land tax rebate (refer to 2. above), if they comply with the following leasing principles aimed at supporting and protecting tenants:
These principles will also be introduced into Queensland law. In addition to these principles, landowners with small and medium enterprise ('SME') commercial tenancies are advised to familiarise themselves with the Federal Government's 'National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19'. Residential tenancies A package of measures has been introduced to implement a freeze on evictions (as of 29 March 2020) due to rental arrears for COVID-19 impacted tenants, including the following:
Government premises rent relief
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Small business |
A $500 million Jobs Support Loan scheme provides eligible businesses (including small businesses) impacted by COVID-19 with concessional loans of up to $250,000 (with no repayments or interest for the first year, plus two years interest only) to assist with retaining staff and maintaining operations. Note, due to overwhelming demand, the Jobs Support Loan scheme has now closed to new applications. |
Grants |
The Market Diversification and Resilience Grants ('MDRG') program offers the following grants to assist Queensland agriculture, food, forestry and fishing exporters, their supply chain partners (e.g., a fishing business, grower, producer, wholesaler etc.), and industry organisations, to build resilience by diversifying into new markets: a) Equipment purchase grants of up to $7,500 to support new equipment purchases up to a maximum cost of $10,000. Applicants must contribute 25% of the total cost. Applications are assessed on an on-going basis. b) Project grants of up to $50,000 will be available to support project activities (e.g., market evaluation, staff training and new equipment). Applicants must co-invest 50% of the total cost of their project activities or equipment purchases. Note, applications close on 20 April 2020. |
Utility assistance |
Sole traders, small and medium businesses will get an automatic rebate of $500 on their electricity bill. Any business consuming less than 100,000 kilowatt hours will receive the rebate. Households will receive an automatic rebate of $200 to assist with their utility bills (electricity and water). |
Liquor licence |
The waiver of 2020/21 liquor licencing fees. |
Fees and levies |
The waiver of a range of fees, charges and levies to support tourism operators to continue to operate. This includes application and liquor licencing fees for businesses impacted by enforced shutdowns, registration renewal fees for Inbound Tour Operators, rebates on marina charges and passenger levies. It also includes a deferral of tourism lease rent payments. |
Tasmania ('TAS') |
|
Category |
Details as at 17 April 2020 |
Payroll tax |
The following payroll tax relief measures are available: a) Employers in the hospitality, tourism, and seafood industries – Payroll tax waivers/refunds will apply to ensure that these businesses pay no payroll tax in respect of eligible employees for the entire 2019/20 financial year. Monthly returns for March, April and May are not required. However, the annual adjustment return for 2019/20 must still be lodged by 21 July 2020. b) All other businesses with Australian group wages of up to $5 million that can demonstrate their operations have been affected by COVID-19 – Payroll tax will be waived for the entire 2019/20 financial year and monthly returns for March, April and May 2020 are not required. Importantly, employers must still lodge the annual adjustment return for 2019/20 by 21 July 2020. c) Payroll tax rebate – A twelve-month rebate will apply to approved employers who employ new youth employees (aged 24 years or younger) at a point between 1 April and 31 December 2020. Payments made under the Federal Government's JobKeeper Scheme are expected to be exempt from payroll tax (note, this is yet to be confirmed). |
Land tax / rates |
Land tax will be waived for commercial property for the 2020/21 financial year, where the business owner is liable for the land tax, and can demonstrate their business operations have been affected by COVID-19. |
Relief for landlords and tenants |
On 29 March 2020, the Tasmanian Government committed to implementing a six- month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. Other measures include the following: Commercial tenancies The following measures apply to any commercial lease that was in place at 1 February 2020 or which commenced prior to 9 April 2020 and will be in place until at least 30 September 2020:
To be eligible, tenants must have a business turnover of less than $50 million and be eligible for the JobKeeper program. In addition, the Tasmanian Government will introduce legislation to give effect to the Federal Government's 'National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19'. A six-month rent waiver will apply to Government leased property. Residential tenancies On 3 April 2020, the Government issued a notice banning evictions of residential tenants experiencing financial hardship due to COVID-19, until 30 June 2020, subject to limited exemptions (e.g., by agreement with the tenant or where the property is being used for unlawful purposes). If tenants cannot pay their rent, they should, in the first instance, talk to their landlord to see if rent is able to be reduced. Tenants or owners will be able to apply to break a fixed term lease if its continuation would cause severe hardship. Property inspections and some repairs are limited due to social distancing. |
Small business |
Key measures for small businesses include the following:
|
Grants |
Various measures available including Business Continuity Grant which provides a grant of up to $750 toward the cost of engaging the services of a suitably qualified person to advice on business continuity planning. |
Liquor licence |
A 50% discount on liquor licensing fees and waiver of all application fees for the 2020 calendar year (backdated to 1 January 2020). |
Fees and levies (including utilities) |
A freeze, waive or cap on Government fees for small businesses, including a waiver of water and electricity for the first quarterly bill received after 1 April 2020 on Tariffs 22, 94, 82 or 75, as well as a cap on electricity and a freeze on water prices next financial year. Waiver of the 'roads component' of motor tax and vehicle registration for businesses significantly impacted by measures to manage COVID-19. Annual taxi licence fees will be waived for the 2020 calendar year. Fisheries assistance, including a 12-month waiver for annual fees for Rock Lobster, Giant Crab, Wild Capture Fin Fisheries and Abalone Divers. |
Payroll tax |
Payroll tax will be waived (or reimbursed if already paid) for the 2019/20 financial year for businesses with annual Victorian taxable wages up to $3 million. However, eligible businesses must continue to lodge returns. These businesses will also be able to defer any payroll tax for the first three months of 2020/21 until 1 January 2021. Payments made under the Federal Government's JobKeeper Scheme are expected to be exempt from payroll tax (note, this is yet to be confirmed). |
Land tax / rates |
The following measures are available: a) Land tax deferral – Landowners that have at least one non- residential property and total taxable landholdings below $1 million may defer their 2020 land tax payments until after 1 January 2021. Full payment will need to be made by 31 March 2021. The State Revenue Office will contact eligible taxpayers. Land tax reduction – Landlords who provide rent relief to tenants impacted by COVID-19 (refer to 3. below) may be eligible for a 25% reduction on the property's 2020 land tax. These landlords can also defer the remainder of their 2020 land tax to 31 March 2021. This relief is also available to landowners who are unable to secure a tenant because of COVID-19. |
Relief for landlords and tenants |
On 29 March 2020, the Victorian Government committed to implementing a six-month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. On 15 April 2020, the Victorian Government announced a $500 million package of measures in line with the National Cabinet decisions to support commercial and residential tenants and landlords. Broadly, these include:
These measures will apply from 29 March 2020 for a period of six months. Commercial tenancies As part of the package of measures, commercial tenancy laws will be urgently reformed in line with the Federal Government's 'National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19' so that eligible small and medium sized businesses can be granted rental waivers or deferrals. Businesses are generally eligible for these measures if they have an annual turnover of up to $50 million and have experienced more than a 30% reduction in turnover due to coronavirus. Tenants and landlords who struggle to strike a deal over rent reductions will have access to a fast-tracked dispute resolution service, with Consumer Affairs Victoria or the Victorian Small Business Commission mediating to ensure fair agreements are reached. Coronavirus Rent Relief Grant Tenants experiencing rental hardship due to the COVID-19 pandemic may be eligible for rent assistance (in the form of a grant) of up to $2,000. The grant is paid directly to the tenant's agent, lessor or landlord to contribute to the tenant's rental payments. To be eligible for the grant, a tenant:
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Small business |
A one-off grant of $10,000 is available to small businesses that employ staff if they have a turnover of more than $75,000, payroll of less than $650,000 and have been highly impacted by the shutdown restrictions. |
Liquor licence |
All 2020 liquor licence fees will be waived and reimbursed where paid. |
Western Australia ('WA') |
|
Category |
Details as at 17 April 2020 |
Payroll tax |
Payroll tax will be waived for March to June 2020 for employers who have Australian taxable wages of less than $7.5 million at 30 June 2020. Importantly, this replaces the previously announced payroll tax deferral option until July 2020. The payroll tax waiver is claimed as follows, depending on the level of Australian taxable wages as at 29 February 2020: • If Australian taxable wages were less than $5 million as at 29 February 2020 – Payroll tax for March to June 2020 will be automatically waived when returns are lodged through Revenue Online. These employers will continue to be entitled to the waiver, even if their Australian taxable wages are $7.5 million or more as at 30 June 2020. • If Australian taxable wages were $5 million or more on 29 February 2020 but are expected to be less than $7.5 million on 30 June 2020 – These employers must apply (online) to defer lodging and paying returns for March to June 2020. If the application is approved, the due date for lodgement and payment of the returns will be extended to 21 July 2020. Payroll tax payable for the March to June 2020 returns will be waived at annual reconciliation, if Australian taxable wages are less than $7.5 million as at 30 June 2020. Otherwise, the returns will need to be lodged and payment made for the deferred months. For new employers registered for payroll tax from 1 March 2020, payroll tax for March to June 2020 will be waived at annual reconciliation, if their Australian taxable wages are less than $7.5 million as at 30 June 2020. These employers must apply for the deferral, as explained above. Other payroll tax-related measures The WA Government has announced various other payroll tax assistance measures, including the following: • The planned increase in the payroll tax threshold to $1 million will apply from 1 July 2020 (rather than from 1 January 2021), with the effect that more businesses will no longer be liable for payroll tax. • A one-off grant of $17,500 will automatically apply to employers with Australian taxable wages for 2018/19 of more than $1 million and less than $4 million. • For employers not previously registered for payroll tax, their eligibility for the grant will be based on their 2019/20 Australian taxable wages. • On 9 April 2020, the Premier announced that the Federal Government's JobKeeper Payments will be exempt from payroll tax.
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Land Tax / Rates | No announcement made as yet. However, any land tax relief is expected to be linked to rent relief for tenants (refer to 3. below). |
Relief for landlords and tenants |
On 29 March 2020, the WA Government committed to implementing a six- month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. On 14 April 2020, the WA Government announced it will introduce urgent legislation to address commercial and residential tenancies impacted by rental distress due to COVID-19. The key measures being introduced are as follows: Commercial tenancies New laws will put into place a six-month moratorium on evictions and other measures relating to commercial tenancies in order to address the financial impacts of COVID-19, including introduction of a code of conduct. The aim of the legislation is to help small and medium-sized enterprises that are in financial distress to survive the current restrictions. The Commercial Tenancies (COVID-19 Response) Bill 2020 will introduce: • A six-month moratorium on evictions due to non-payment of rent; • A freeze on rent increases; • Restrictions on penalties for tenants who do not trade or reduced their trading hours; • Prohibitions on charging interest on rent arrears; • The introduction of a dispute resolution process; and • An ability for government to prescribe a code of conduct. Residential tenancies The Residential Tenancies (COVID-19 Response) Bill 2020 will introduce: • A moratorium on eviction for six months except in limited circumstances (e.g., if a tenant is causing serious damage to the property or the landlord or tenant is experiencing undue hardship; or a tenant is experiencing family violence and the perpetrator needs to be evicted); • A prohibition on rent increases during the emergency period; • That any fixed term tenancy agreement due to expire during the emergency period will continue as a periodic agreement; • Relieving lessors of the obligation to conduct ordinary repairs if the reason they cannot do so is covid-19 related financial hardship or a lawful restriction on movement; and • Enabling a tenant to end a fixed term tenancy before its end date without incurring break fees (damage and rent arrears are still payable). Other rent relief measures Rental payments will be waived for small businesses in Government- owned buildings for six months to help these lease holders respond to the impacts of COVID-19. Pastoral lease holders will be able to request rent payments be reduced, waived or delayed where the lease has been adversely affected, or if the lease holder is suffering personal financial hardship due to poor economic conditions in the pastoral industry. |
Utilities assistance |
Small businesses will receive a one-off credit of $2,500 against their current and future electricity bills if they are Synergy and Horizon Power customers (as of 31 March 2020) and consume less than 50 MWh per annum. |
Liquor licence |
Liquor licence renewal fees for 2020 will be waived and refunds provided for businesses that have already paid. |
Fees and levies |
A range of licence fees will be waived for small and medium-sized businesses in COVID-19 impacted industries for the next 12 months. This includes, for example, licences for building services, certain tourism operators, commercial fisheries, and statutory planning fees. |
Australian Capital Territory ('ACT') |
|
Category |
Details as at 17 April 2020 |
Payroll tax |
Available measures include the following (subject to eligibility): a) Six-month waiver of payroll tax – All businesses directly affected by the 'prohibited activities list' (e.g., gyms, indoor sports venues, cinemas, beauty therapists and nail salons) are eligible for a waiver of payroll tax from April 2020 to September 2020 (application required). b) Deferral of payroll tax – All businesses with grouped Australian wages of less than $10 million can defer their 2020/21 payroll tax, interest free, until 1 July 2022 (application required). c) Construction industry – Businesses in the construction industry can apply to defer their payroll tax liability for the six months from April 2020 to September 2020. No interest will apply until 1 September 2020. Payments made under the Federal Government's JobKeeper Scheme are expected to be exempt from payroll tax (note, this is yet to be confirmed). |
Land tax / rates |
Commercial property owners that have an Average Unimproved Value below $2 million are eligible for an automatic rebate of $2,622 on their commercial rates fixed charge for their 2019/20 general rates. |
Relief for landlords and tenants |
On 29 March 2020, the ACT Government committed to implementing a six- month moratorium on rental evictions for commercial and residential tenants in financial distress, and a mandatory code of conduct for commercial tenancies to support small and medium sized businesses affected by COVID-19, as agreed at National Cabinet. Specific details of how this will be implemented are currently being developed. Commercial tenancies On 2 April 2020, the ACT Government announced a framework to assist commercial landlords in providing rent relief for local business tenants who have had their business operations restricted by COVID-19. Broadly, landlords will be eligible to apply for a waiver or rebate on their commercial rates, tied to the rental relief passed onto their tenants. Further measures to support businesses through this pandemic include:
Additionally, it is expected that the ACT Government will give effect to the 'National Cabinet Mandatory Code of Conduct – SME Commercial Leasing Principles During COVID-19', which includes the following key measures:
This measure will apply to business tenants with an annual turnover of less than $50 million that are eligible for the Federal Government's JobKeeper program. |
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Residential tenancies The ACT Government is developing a regulatory framework for residential tenancies. A range of measures to support tenants and landlords were announced on 2 April 2020 and 15 April 2020, which include the following:
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Utility assistance |
Small business owners with an electricity usage of less than 100 megawatts per year will automatically receive a $750 rebate on their next bill. |
Liquor licence |
Off-licenced venues with gross liquor purchase value of less than $3 million per annum and licenced venues will receive an automatic 12-month waiver of their food business registration and liquor licencing fees from 1 April 2020. Outdoor dining fees for 2020/21 will also be waived. If the food business registration has been prepaid for more than one year in advance, an additional 12 months will be added to the license. |
Fees and levies |
The Rideshare Vehicle Licence fee will be automatically waived for 12 months from 1 April 2020 (or a credit added, if already 12 months prepaid). All Government leased taxi plate fees will be automatically waived. Operators who lease their taxi plates from private owners may apply for a one-off payment of up to $5,000. Automatic waiver of Government fees for 12 months from 1 April 2020 for businesses that require an infection control licence (e.g., dentists, etc.). |
Gaming machines |
Measures available to community clubs include:
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Need help to access these payments?
Contact us on 02 9957 4033 or via email to speak to our team about any support you need to access these schemes for your business and employees.
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Disclaimer
This article is provided for information purposes only and correct at the time of publication. It should not be used in place of advice from your accountant. Please contact us on 02 9957 4033 to discuss your specific circumstances.
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