In a nut-shell the ATO have extended the JobKeeper lodgement due dates, the extensions are as follows:
If you are currently in receipt of JobKeeper (Phase 2) – the normal date for lodgement of your monthly declaration would have been – by 14 January 2021 – this has been extended to 28 January 2021.
If you are determining eligibility for JobKeeper Phase 3 – the forms for this will be available from 4 January 2021 and must be submitted by 31 January 2021 to receive JobKeeper for the month of January. Later submission is acceptable if you are not going to claim for January wages.
If you are eligible for JobKeeper Phase 3 – you will need to ensure you have paid your eligible employees the fortnightly amounts of either $1,000 for Tier 1 or $650 for Tier 2 – these payments must be made to your employees by Sunday 31 January 2021 to meet the wage condition.
https://www.ato.gov.au/General/JobKeeper-Payment/JobKeeper-key-dates/#KeydatesThe link to determine Tier 1 and Tier 2 wage levels is here:
https://www.ato.gov.au/General/JobKeeper-Payment/Payment-rates/
Eligibility determination for JobKeeper extension 2 (Phase 3)
As with the most recent phase of JobKeeper (Phase 2), eligibility is determined by comparing your BAS figures for the same quarter last year. To clarify:
• if you report your BAS on a cash basis you need to compare cash (monies received) for the periods,
• if you report your BAS on an accruals basis you need to compare accrual figures (invoiced amounts) for the periods.
Should your results of the above not satisfy the 30% decline and you believe you should be eligible, there are further tests that can be undertaken, however we recommend you seek our assistance with these tests.
