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  • Top call centre questions

    High call volumes may result in long wait times. Save time – find answers to top call centre questions here.

    Am I eligible for JobKeeper payments?

    You may be eligible for JobKeeper payments if you are an employer with eligible employees, an entity with an eligible business participant or a religious institution with an eligible religious practitioner.

    Refer to the following pages for more information on eligibility requirements:

    If you are an employee, your employer may be able to claim JobKeeper payment for you if you're an eligible employee.

    Our JobKeeper guides have simple, step-by-step instructions or you can contact your registered tax or BAS agent.

    How do the business turnover tests work for JobKeeper payments?

    There are two Decline in turnover tests for JobKeeper Payments. The new actual decline in turnover test is relevant for JobKeeper fortnights from 28 September 2020.

    For JobKeeper fortnights from 28 September 2020 to 3 January 2021, you need to satisfy the actual decline in turnover test for the quarter ending September 2020 and you can do this in either of the following ways:

    • Basic test – you need to compare your current GST turnover for the quarters ending 30 September 2020 and 30 September 2019.
    • Alternative test – an entity may apply the alternative test where they don't satisfy the basic test. There are eight alternative tests that cover events or circumstances outside the usual business setting resulting in the September 2019 quarter not being appropriate comparison quarter.

    You pass the actual decline in turnover test if the decline is:

    • 50% or more if you have an aggregated turnover of more than $1 billion
    • 30% or more if you have an aggregated turnover of $1 billion or less
    • 15% or more if you are an ACNC-registered charity (excluding schools and universities).

    For fortnights from 4 January 2021 to 28 March 2021, you need to meet the actual decline in turnover test for the December 2020 quarter.

    You must use the same method you use for GST reporting purposes to calculate your current GST turnover for the actual decline in turnover test (that is fortnights from 28 September 2020). That is, if you account (report) for GST on a:

    • cash basis, you must use cash basis to determine your current GST turnover
    • non-cash basis, you must use the non-cash basis to calculate your current GST turnover.

    See also:

    Do I claim JobKeeper tier 1 or 2 for my employees?

    If your eligible employees satisfy the 80-hour threshold, you can claim the tier 1 (higher) payment rate for them. If they do not meet the 80-hour threshold, you can only claim the tier 2 (lower) payment rate for them.

    If you use Single Touch Payroll (STP), your system will suggest a tier but you need to confirm that the tier is correct for each of your eligible employees.

    Broadly, the 80-hour threshold looks at the actual hours your eligible employee worked, their hours of paid leave and hours of paid absences on public holidays in the 28 day reference period. If your employee does not satisfy the 80-hour threshold in the 28 day reference period, you may consider whether they satisfy the 80-hour threshold in an alternative reference period for the tier 1 rate to apply.

    See 80-hour threshold for employees and Insufficient records – higher tier 1 payment rate.

    How do I notify the ATO of my hosted SBR software service provider?

    If you have purchased or subscribed to hosted (cloud) SBR-enabled software and you want to use this to send transactions to and from the ATO, start by checking with your provider that the software you have purchased is eligible. The next steps are in Access managerMy hosted SBR software services.

    My employee got a second job – can I keep claiming JobKeeper for them?

    Your employee can earn additional income without your eligibility for JobKeeper payments being affected in relation to that employee. This is as long as they maintain their employment with you (including while being stood down) and you keep satisfying the wage condition.

    When will my business receive JobKeeper?

    We issue most payments within 5 business days from when you submit your application form.

    It may take longer if we need to run extra checks or you make a mistake on your form.

    How do I tell the ATO my business is no longer eligible for JobKeeper?

    If you are no longer eligible for JobKeeper because you do not satisfy the actual decline in turnover test, you do not need to notify us.

    If you do not satisfy the actual decline in turnover test in extension 1 or extension 2, you will not be able to submit the monthly declaration forms in those periods and will not receive any JobKeeper payments.

    What's the easiest way to link my myGov account to the ATO?

    To link your myGov account to the ATO, go to your myGov account and select ATO from the list of services.

    Screenshot of what users see when they use 'Link new service' in myGov. It says 'Link New Service. Choose a linking option. Select an option. 1. Questions specific to you. [This option is highlighted] 2. Use a linking code.'

    The fastest and easiest option is to select 'Questions specific to you'. All you will need is your tax file number and two basic facts like your superannuation membership and bank account details. You can find a full list at Link your myGov account to the ATO.

    We recommend that you select the questions so you can self serve. Otherwise, you have to phone us.

    If you're having trouble using the questions, try troubleshooting the issue.

    How do I get taxed on my second job?

    Second jobs usually have a higher amount of tax withheld from your pay because you already have another job from which you are earning income and are claiming the tax-free threshold. Withholding at a higher rate reduces the likelihood of you having a tax debt at the end of the income year.

    When you start a job, your new employer will give you a Tax file number declaration to complete. Centrelink is also a payer and they will give you this form if you apply for their payments.

    When you fill in this form you can choose whether to claim the tax-free threshold from your employer. If you:

    • are still earning income from your first employer, even if this is through the JobKeeper Payment, you should not claim the tax-free threshold for your second job
    • are no longer earning any income (including from paid leave), then you are entitled to claim the tax-free threshold from your second job and have a lower rate of tax withheld
    • start receiving income from both employers, you can request that one employer withhold at a higher rate to avoid a tax debt at the end of the year.

    See also:

    How do I find my TFN?

    There are a few different ways you can find your tax file number (TFN):

    • If you have a myGovExternal Link account that is linked to the ATO, log in and go to 'My Profile' then 'Personal details'.
    • Look at documents like last year's notice of assessment, your most recent super statement or the payment summary provided by your employer.
    • Ask your registered tax agent, if you use one.
    • For a business or organisation, log in to the Business Portal and see the entity TFN displayed in the screen header on most portal screens.

    If you still cannot find it, you can phone us on 13 28 61 from 8.00am–8.00pm weekdays and 10.00am–4.00pm weekends. Have information ready so we can confirm your identity.

    When can I claim for JobMaker Hiring Credit scheme?

    The JobMaker Hiring Credit scheme is an incentive for businesses to employ additional young job seekers aged 16–35 years. If you are an eligible employer, you can access the JobMaker Hiring Credit for each eligible additional employee you hire between 7 October 2020 and 6 October 2021. You register now can register now using ATO online services or the Business portal, or through your registered tax or BAS agent. You can make your first claim from 1 February 2021.

    See also:

    My question is not here

    Check out our Tax time essentials – we know 2020 has been difficult, but your tax return doesn’t need to be.

    Still need to contact us:

    • Our phone lines are open 8.00am–8.00pm weekdays and 10.00am–4.00pm weekends.
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    We regularly update this page based on the calls we receive.

    Last modified: 19 Feb 2021QC 62247