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COVID - 19

Updated: Jan 10, 2022

Details Below


The spread of the COVID-19 has broadened, and is expected to be more prolonged. During this crisis we are focused on assisting and guiding our clients to recover from this financial pandemic.

Please find below the latest updates on the Australian Government Stimulus information. if you need to discuss in detail please arrange a phone / webinar meeting with Melissa Loweke.

To arrange a time please contact the office on 07 54436468.

Update 28th April 2020

Extension of time to enrol for the JobKeeper scheme

The Commissioner has extended the time to enrol for the initial JobKeeper periods, from 30 April 2020 until 31 May 2020.

If you enrol by 31 May you will still be able to claim for the fortnights in April and May, provided you meet all the eligibility requirements for each of those fortnights. This includes having paid your employees by the appropriate date for each fortnight.

For the first two fortnights (30 March – 12 April, 13 April – 26 April), we will accept the minimum $1,500 payment for each fortnight has been paid by you even if it has been paid late, provided it is paid by 8 May 2020. If you do not pay your staff by this date, you will not be able to claim JobKeeper for the first two fortnights.

You can enrol and claim for JobKeeper earlier if you choose. For example, you can enrol by the end of April to claim JobKeeper payments for the two fortnights in April.

Updated 20th April 2020

COVID-19 State Stimulus

Queensland economic relief and stimulus packages summary.

In response to COVID-19 pandemic currently the economy and business generally, each Australian State has announced relief and other support packages as part of the broader economic stimulus measures.

Below are the Queensland State Government relief packages:



1. 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).

(a) The landowner leases all or part of a property to one or more tenants and all the following apply:

· The Ability of one or more tenants to pay their normal rent is affected by the COVID-19 pandemic.

· The landowner will provide rent relief to the affected tenant(s) of an amount at least commensurate with the land tax rebate.

· The landowner will comply with specified leasing principles (refer to 3, below), even if the relevant lease is not regulated.

(b) All of the following apply:

· All or part of the landowner’s property is available for lease.

· The landowner’s ability to secure a tenant(s) has been affected by the COVID-19 pandemic.

· The landowner requires land tax relief to meet their financial obligations.

· The landowner will comply with specified leasing principles (refer to 3, below), even if the relevant lease is not regulated.

2. An automatic waiver of the 2% land tax foreign surcharge for foreign entities for the 2019/2020 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.

2. 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 agree 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 principles aimed at supporting and protecting tenants:

· Negotiate in good faith with the tenant to seek a mutually agreeable resolution if their ability to pay is impacted by COVID-19.

· Not evict the tenant if they are in financial distress and unable to meet their commitments due to the impact of COVID-19.

· Not increase rent, except where rent is linked to turnover.

· Not penalise a tenant who stops trading or reduces opening hours.

· Not charge any interest on unpaid or deferred rent.

· Not make a claim on a bank guarantee or security deposit for non-payment of rent.

These principles will also be introduced into Queensland law.

In addition to these principles, landowners with small and medium enterprises (‘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:

· Access to information and resources to help landlords and tenants negotiate a solution that works for all parties.

· Compulsory conciliation through the Residential Tenancies Authority for disputes where the parties cannot reach an agreement.

· Property owners will be prohibited from existing a tenant if their lease expires during COVID-19 crisis (they must offer an extension to the lease for at least a further six months).

· Tenants that cannot pay rent due to the impacts of COVID-19 will be allowed to end their lease early, if they wish to do so.

· Tenants experiencing hardship may be eligible for rental grants up to four weeks rent (or a maximum of $2,000) “as a last resort” if they are in need of support while waiting on Federal Government support to prevent homelessness.

· Tenants experience domestic and family violence situations will be protected by legislation which allows access to immediate support to end tenancies quickly, changing locks without seeking approval, access to bond and separation for co-tenancies.

Six month’s relief for business renting government premises

3. Small Business

A $50 million job 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 year’s interest only) to assist with retaining staff and maintaining operations.

Note, due to overwhelming demand, the Job Support loan scheme has now closed to new applications.

4. Grants

The market diversification and resilience Grants (‘MDRG’) program offers the following grants at 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 the new markets:

(a) Equipment purchase grants of up to $7,500 to support new equipment purchases up to a maximum cost of $10,000. Applications must constitutions 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). Applications must co-invest 50% of the total cost of their project activities or equipment purchases. Note, application close (Today) on 20th April 2020.

5. 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).

6. Liquor licence

The wavier of 2020/21 liquor licencing fees.

Updated 22nd April 2020

Further to our previous emails we confirm that in order to qualify for ATO Covid-19 Stimulus jobkeeper payments from the 30th March 2020, your jobkeeper application needs to be registered by the 26th April 2020.

If you are eligible to receive the jobkeeper payments, please register immediately through your MyGov Account.

If you require further assistance, please contact the office to make an appointment.

Update 17th April 2020

The JobKeeper Payment

On 8th of April 2020, the Federal Government passed a package of Bills through both Houses of Parliament (which received Royal Assent on 9 April 2020) to give effect to (amongst other things) the JobKeeper Scheme. Subsequent to this, a Legislative Instrument was released by the Treasurer containing the detailed rules of the JobKeeper Payment.

Following is a broad summary of the key aspects of the JobKeeper Payment, based on the above package of Bills, the Treasurer’s Legislative Instrument and updated information currently available on the Treasury website (refer to

1. What is the JobKeeper Payment?

The JobKeeper Payment is a wage subsidy that will be paid through the tax system (i.e., it will be administered by the ATO) to eligible businesses impacted by the Coronavirus.

Under the scheme, eligible businesses will receive a payment of $1,500 per fortnight per eligible employee and/or for one eligible business participant (i.e., an eligible sole trader, partner, company director or shareholder or trust beneficiary).

The subsidy will be paid for a maximum period of six months (i.e., from 30 March 2020 up until 27 September 2020). It will be paid to eligible businesses monthly in arrears, with the first payments to employers commencing from the first week of May 2020.

The JobKeeper Payment will ensure that eligible employees (and, where applicable, eligible business participants) receive a gross payment (i.e., before tax) of at least $1,500 per fortnight for the duration of the scheme.

2. When is an employer eligible for JobKeeper?

An employer will only be eligible to receive a JobKeeper Payment in respect of an ‘eligible employee’ (refer below) if, at the time of applying:

  • for employers with an aggregated annual annual turnover of $1 billion or less – the employer estimates that their projected GST turnover has fallen (or is likely to fall) by 30% or more; or

  • for employers with an aggregated annual turnover of more than $1 billion – the employer estimates that their projected GST turnover has fallen (or is likely to fall) by 50% or more; and

  • the employer is not specifically excluded from the scheme (e.g., one that is subject to the Major Bank Levy, one that is in liquidation, etc.).

Where an employer is a charity registered with the Australian Charities and Not-for-profit Commission (‘ACNC’), the employer will be eligible for the JobKeeper Scheme if they estimate that their turnover has fallen, or is likely to fall, by 15% or more relative to a comparable period.

However, universities and non-government schools registered as charities, remain subject to the 30% or 50% decline in turnover tests, as outlined above.

PRACTICAL TIP – Gathering information on decline in turnover

One of the primary tests for determining whether a business qualifies for the JobKeeper Scheme and, hence JobKeeper Payments, is the decline in turnover test (outlined above).

Ultimately, it is up to each business to self-assess whether it satisfies this test. In most cases, businesses will be required to make a reasonable estimate of their turnover for a month or a quarter. To assist with this process, the ATO (according to Treasury) will be providing guidance in this regard shortly.

Importantly, eligible employers must actually elect to participate in the JobKeeper Scheme via an application to the ATO. In making such an application, an employer will also need to:

  • Provide information to the ATO on all eligible employees (i.e., confirming the eligible employees were engaged as at 1 March 2020 and are currently employed by the business, including those who have been stood-down or re-hired). Treasury has indicated that for most businesses, the ATO will use Single Touch Payroll (‘STP’) to pre-populate these details.

  • Continue to provide information to the ATO on a monthly basis, including the number of eligible employees employed by the business and details of its turnover.

The ATO has available on its website an online form which can be used by employers to register their interest in the JobKeeper Payment Scheme.

PRACTICAL WARNING – Employers must register for the scheme

An employer can only be entitled to a JobKeeper Payment where they are registered under the JobKeeper Scheme before the end of any relevant JobKeeper Payment fortnight.

Notably, an exception applies for the first JobKeeper fortnight (which ended on 12 April 2020) whereby an employer is required to be registered by 26 April 2020 (rather than 12 April 2020). In other words, an employer has until the end of the second JobKeeper fortnight to register in respect of the first JobKeeper fortnight.

2.1 How to measure whether the turnover of a business is $1 billion or less?

When determining if the annual turnover of a business is $1 billion or less, for the purposes of working out whether the applicable decline in turnover threshold is 30% or 50%, it is the entity’s aggregated turnover that must be considered.

In this context, an entity’s ‘aggregated turnover’ is the same as what is used when determining if an entity is a small business entity (‘SBE’), which includes the annual turnover of an entity that is ‘connected with’ or an ‘affiliate’ of the entity. Broadly, an entity’s annual turnover is the total ordinary income derived by the entity in the ordinary course of carrying on a business, excluding dealings between the entity and its connected entities and affiliates.

Specifically, an entity will be subject to the higher decline in turnover threshold of 50% if the entity’s aggregated turnover is either:

  1. likely to exceed $1 billion for the current income year; or

  2. actually exceeded $1 billion in the previous income year.

2.2 Establishing whether the projected GST turnover of a business has fallen or is likely to fall

In determining whether the turnover of a business has fallen (or is likely to fall) by at least 30% (or 50% as the case may be), the business would generally need to show a decline in its projected GST turnover in the current period (i.e., either a month or quarter) relative to its current GST turnover in the corresponding period in the 2019 income year.

The concept of ‘projected GST turnover’ and ‘current GST turnover’ for these purposes have been modified to apply to the period (i.e., either a month or a quarter) rather than the month, with the GST grouping provisions to be disregarded as well.

Specifically, the modified ‘current GST turnover’ is determined at the end of the period and takes into account the total value of all supplies made by the entity during that period, excluding input taxed supplies, supplies that are not for consideration and supplies that are not made in connection with the enterprise that the entity carries on.

PRACTICAL TIP – The ATO’s discretion for JobKeeper eligibility

Where a business was not in operation a year earlier, or where the turnover of a business a year earlier was not representative of their usual or average turnover (e.g., because there was a large interim acquisition, they were newly established, or their turnover is typically highly variable), the Commissioner will have discretion to consider additional information that the business can provide to establish it has been significantly affected by the impact of the Coronavirus. Currently, the ATO has not released any information on what factors it will take into account when considering exercising this discretion.

2.3 Identifying who is an ‘eligible employee’

A business can only claim a JobKeeper Payment in respect of an employee who is an ‘eligible employee’.

Importantly, an employer that elects to participate in the JobKeeper Scheme is required to include all eligible employees in the scheme (unless the employee advises the employer they do not wish the employer to claim the JobKeeper Payment on their behalf).

An ‘eligible employee’ is an employee who satisfies the following requirements:

  1. The employee is currently employed by the employer (which includes an employee who has been stood down or re-hired after they had already lost their job).

  2. The employee was employed by the employer as at 1 March 2020.

  3. The employee is a full-time or part-time employee, or a long-term casual employee (i.e., one who has been employed by the employer on a regular and systematic basis for longer than 12 months as at 1 March 2020).

A long tern casual or regular and systematic casuals:

  • Those employees who work the same times and days each week for 6-12 months or more.

  • Those employees who work similar hours and days on a roster week on week for 6-12 months of more.

4. The employee was at least 16 years of age on 1 March 2020

5. The employee was, on 1 March 2020, either:

  • a resident of Australia for social security purposes (e.g., an Australia citizen, a holder of a permanent visa or a holder of a protected special category visa); or

  • a resident of Australia for tax purposes and was a holder of a Subclass 444 (Special Category) visa.

  • If the employee is a long-term casual employee – they are not a permanent employee of any other employer.

  1. The employee has not given any other employer a nomination notice (refer below).

  2. If the employee is a long-term casual employee – they are not a permanent employee of any other employer.

  3. The employee is not in receipt of a government-funded parental leave pay or dad and partner pay and nor are they fully supported by a workers’ compensation scheme.

Additionally, before an entitlement to the JobKeeper Payment arises, the ATO requires an employer to complete a JobKeeper employee nomination notice to notify eligible employees that the employer intends to participate in the scheme, and ask the employees to agree to be nominated and receive payments from them as part of the scheme. The employee indicates on that same form whether they agree (or not) before returning the form to the employer, who must retain it for five years.

If an eligible employee has multiple employers who each send them a nomination form, they can only accept a nomination from one employer (such that only one employer is entitled to a JobKeeper Payment on their behalf).

Please note we have attached an employee nomination notice form at the bottom of this document.

2.4 Employers must pay eligible employees at least $1,500 per fortnight – the ‘wage condition’

The JobKeeper Scheme will ensure that eligible employees receive a gross payment (i.e., before tax) of at least $1,500 per fortnight for the duration of the scheme. Employers are able to pay eligible employees more than this amount, based on the employees’ usual pay arrangements.

PRACTICAL TIP – Satisfying the ‘wage condition’

On this basis, the JobKeeper Payment scheme requires employers to pay their eligible

employees a minimum of $1,500 (before tax) in respect of each fortnight covered by the scheme. The first fortnight under the scheme commenced on Monday 30 March 2020 and ended on Sunday 12 April 2020, with the final fortnight starting on Monday 14 September 2020 and ending on Sunday 27 September 2020. Where an employer pays their staff monthly, the monthly payment must be equivalent to the fortnightly amount of $1,500 per fortnight.

The minimum $1,500 (before tax) payment requirement will operate as follows:

  1. If an employee has been receiving at least $1,500 in gross salary income per fortnight since 30 March 2020, they will continue to receive their regular income according to their prevailing workplace arrangements. In this case, the JobKeeper Payment will effectively subsidise the first $1,500 of the employee’s gross fortnightly salary income.

  2. If an employee has been receiving less than $1,500 in gross salary income per fortnight since 30 March 2020, the employer must pay the employee a ‘top-up’ payment to ensure the employee has been paid at least $1,500 per fortnight to be eligible to receive the JobKeeper Payment. This means some employees will receive more than their ordinary salary and wages derived from the employer.

  3. If an employee has been stood down without pay after 1 March 2020 their employer must pay the employee a minimum gross fortnightly salary income of $1,500 from 30 March 2020, to be eligible to receive the JobKeeper Payment in respect of the employee.

  4. If an employee was employed on 1 March 2020, has subsequently ceased employment with their employer, and then has been re-engaged by the same employer, the employer must pay the employee a minimum gross fortnightly salary of $1,500 under the JobKeeper Scheme.

Note: the minimum payment must be made by the last day of the fortnight. However, the ATO has already exercised its discretion to allow employers to make the minimum payment for the first two fortnights by the end of April 2020. Going forward, the minimum payment will need to be strictly made by the end of the relevant fortnight.

2.5 More flexibility for employers receiving the JobKeeper Payment under the Fair Work Act 2009

Amendments have also been made to the Fair Work Act 2009 to support the practical operation of the JobKeeper Scheme and to facilitate a range of flexible working arrangements designed to support the continued operation of businesses and the ongoing employment of employees. If you require further clarification on this please refer to the Fair Work Act Commission.- Telephone 131394.

3. Payment for a business participant?

The JobKeeper Scheme also recognises that certain participants in a business (such as a sole trader) have also been affected by the economic downturn caused by the Coronavirus. Accordingly, in order to provide a benefit to such business participants, payments can also be made to an entity in respect of what is referred to as an eligible business participant (i.e., generally controlling individuals who are not employees of their business).

Note that a non-profit body cannot receive a JobKeeper Payment in respect of an eligible business participant.

A ‘business participant’ is an individual who is actively engaged in the business carried on by the entity (i.e., in the operations and activities of the entity) and is either:

  • a sole trader;

  • an individual partner of a partnership;

  • a director or individual shareholder of a company; or

  • an adult beneficiary of a trust.

Importantly, however, while a business may have more than one business participant, it can only nominate one of these individuals (who becomes the ‘eligible business participant’) in respect of whom it can receive a JobKeeper Payment. Obviously, no nomination is needed where the individual is a sole trader.

Further, a JobKeeper Payment can only be claimed by an eligible business in respect of the nominated eligible business participant where all of the relevant conditions are satisfied, some of which include:

  1. The business meets the decline in turnover test (broadly, where its turnover has fallen, or is likely to fall, by at least 30% or 50%, as the case may be).

  2. The business had an ABN on or before 12 March 2020 (or such later time that the Commissioner allows) and either the business entity:

  • had an amount included in its assessable income for the 2019 income year and it was included in their income tax return lodged on or before 12 March 2020 (or such later time as allowed by the Commissioner); or

  • made a supply during the period 1 July 2018 to 12 March 2020 and provided this information to the Commissioner (i.e., in a BAS that was lodged) on or before 12 March 2020 (or such later time as allowed by the Commissioner).

  • The relevant

  1. The relevant business participant was:

  • actively engaged in the business (i.e., in the operations and activities of the entity) as at 1 March 2020;

  • not entitled to another JobKeeper Payment, either as a nominated eligible business participant of another business (e.g., as a director or beneficiary) or as an eligible employee;

  • not a permanent employee of any other employer;

  • at least 16 years of age as at 1 March 2020; and

  • on 1 March 2020, either:-

  • a resident of Australia for social security purposes (e.g., an Australia citizen, a holder of a permanent visa or a holder of a protected special category visa); or

  • a resident of Australia for tax purposes and was a holder of a Subclass 444 (Special Category) visa.

A business seeking a payment for an eligible business participant can register their interest in the JobKeeper Scheme and will need to subsequently make a formal application to the ATO. It is understood that when making a formal application, they will be required to provide their ABN, as well as a single TFN for the eligible recipient of the JobKeeper Payment, and a declaration of business activity.

An employer’s superannuation obligations are broadly summarised in the following table.

Employee’s actual wage

Subject to Superannuation Guarantee



Employee’s wage is $1,500 or more


Employee’s wage is less than $1,500:

– Normal wage


– Top-up wage


Employee is not receiving any wages (e.g., where employee is stood down)


Update 25th March 2020

Business Survival Coronavirus

With so much uncertainty it’s hard for business owners to know what to do or where to turn. I’d like to offer some advice so your business has every chance of surviving.

The Stimulus Packages includes, cashflow injections for small business, loan guarantees, accelerated depreciation. Little detail has been provided, but as information comes to hand, I’ll be working with all of you to ensure you access everything that you are entitled to.

Immediate Actions Things you should consider doing immediately; Bank loans

Your Bank may defer loan repayments for small businesses affected by the Coronavirus for six months. See what your bank as to offer

Federal Government

Cashflow assistance from non-bank lender loans are being made available up to $250,000 for small businesses.

Employees – It’s really important to keep communication open with your staff members. It is necessary to understand your employee’s rights and what you are required to pay your staff.

The CCIQ (Chamber of Commerce & Industry QLD) have provided important information about managing your workplace, employer obligations, working from home, business shutdowns and more, to help with your ongoing business operations. CCIQ have some excellent resources they’re making available to non-members

Boosting Cash Flow for Employers payments

Small and medium-sized businesses and not-for-profit entities, with an aggregated annual turnover of less than $50 million (usually based on their prior year’s turnover) that employ people, may be eligible to receive a total payment of up to $100,000 (with a minimum total payment of $20,000), based on their PAYG withholding obligations, in the following two stages:

Stage 1 payment – Commencing from the lodgement of activity statements from 28th April 2020, eligible employers that withhold PAYG tax on their employee’s salary and wages will receive a tax-free payment equal to 100% of the amount withheld, up to a maximum of $50,000. Eligible employers that pay salary and wages will receive a minimum (tax-free) payment of $10,000, even if they are not required to withhold PAYG tax.

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

  • Quarterly lodgers will be eligible to receive the payment for the quarters ending March 2020 and June 2020; and

  • Monthly lodgers will be eligible to receive the payment for the March 2020, April 2020, May 2020 and June 2020 lodgements. However, the payment for the March 2020 activity statement will be calculated as being three times the actual amount withheld.

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

Stage 2 payment – 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:

  • Quarterly lodgers will be eligible to receive the additional payment for the quarters ending June 2020 and September 2020, with each payment being equal to 50% of their total initial (or Stage 1) payment (up to a maximum of $50,000).

  • Monthly lodgers will be eligible to receive the additional payment for the June 2020, July 2020, August 2020 and September 2020 activity statement lodgements, with each additional payment being to a quarter of their total initial (or Stage 1) payment (up to a maximum of $50,000).

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.

Furthermore, eligibility for the above payments is subject to a specific integrity rule that is designed to stamp out artificial or contrived arrangements that are implemented to obtain access to this measure. In particular, if an employer or an associate enters into a scheme with the sole or dominant purpose of obtaining or increasing any of the above payments for a particular employer, for a period, the employer will not be eligible for any such payments for the relevant period.

Cashflow Assistance Apprentice Subsidy –

Casual Employees

If you employ a casual employee and they can’t work because they become sick or need to self-isolate, or their income has been otherwise impacted by the economic downturn caused by the coronavirus, they may be eligible for income support payments.

The Government is making these payments quicker to access by waiving the usual waiting period in certain circumstances. Information on income support is available on the Services Australia website.

Asset Instant Write Off

As part of the first stimulus package, the government expanded the instant asset write-off scheme. This included increasing the threshold from $30,000 to $150,000, and including businesses with an aggregated annual turnover of less than $500 million (previously, this was limited to $50 million)

Administration Concessions – If you have existing Tax Office debts, they may remit any interest and penalties, incurred on or after 23 January 2020; and allow affected businesses to enter into low-interest payment plans for their existing and ongoing tax liabilities. Importantly, assistance measures will not be implemented automatically by the ATO. Therefore, anyone impacted by COVID-19 is required to contact the ATO Emergency Support Infoline: 1800 806 218 when they are ready to request assistance.

Reduce Costs and Unnecessary Expenses –

We will be preparing the March 2020 BAS early April and help you manage cashflow as required.

Rent and outgoings – Lord Mayor Adrian Schrinner has announced Brisbane City Council will waive all charges, rents, levies and permit fees effective immediately for all businesses. Possibly lobby your landlord, Local Council to do the same.

Small business Rebate on Electricity

Households will have an immediate one-off credit on electricity.

Sole Traders – maybe able to access New Start

Sole traders and casual workers who are currently making less than $1,075 a fortnight will be eligible to receive the full supplement.

Sole traders or casual workers who have had their income or hours reduced by 20 per cent or more as a result of coronavirus will also be able to access to up to $10,000 of their superannuation tax-free.

It will be more important than ever to have our pre financial year end catch up at the end of this BAS Period.

The content of this email has been made available to us today, should there be further changes we will keep informed.

For further information please call or email us - 07 5443 6468 /


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