Support
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For
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Taxable
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Next steps
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Recovery loans to support businesses
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Eligible applicants
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No
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- do not include as 'business income' in your tax return
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JobMaker Hiring Credit
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Eligible employers
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Yes
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- Include as 'business income' in your tax return
- GST does not apply
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Payments to support businesses affected by COVID-19 (for example the NSW 2021 COVID-19 JobSaver payment)
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Eligible businesses affected by COVID-19
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Read more
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- payments are taxable, unless eligibility criteria are met that will cause the payment to be non-taxable, read more
- GST does not apply
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State government voucher subsidy scheme
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Participating businesses affected by COVID-19
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Yes
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- include as 'business income' in your tax return
- GST reporting applies
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Payroll tax relief
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Eligible businesses
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Read more
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Land tax relief
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Businesses provided land tax relief in states and territories impacted by COVID-19
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Read more
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- there are a range of factors you will need to consider, see Land tax relief
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Rent relief
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Commercial tenants in government-owned properties in some states and territories
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Read more
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- there are a range of factors you will need to consider, see Rent relief
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Electricity rebates
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Businesses offered the rebate
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No
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- do not include as 'business income' in your tax return
- reduce deductions for electricity by the rebate
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Grants to support the creative economy
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Eligible organisations in the arts sector
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Yes
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- include as assessable income in your tax return
- GST does not apply
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Concessional loans to support the creative economy
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Eligible organisations in the arts sector
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No
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- do not include this loan as assessable income in your tax return
- GST does not apply
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Cash flow boost
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Eligible small and medium businesses and not-for-profits
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No
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JobKeeper
Closed on 28 March 2021
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Eligible businesses, sole traders and not-for-profits significantly affected by COVID-19
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Yes
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- include as 'business income' in your tax return
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Child care Transition Payment
Closed on 27 September 2020
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Approved early childhood education and care providers for 13 July 2020 to 27 September 2020
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Yes
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- include as 'business income' in your tax return
- the payment is for a GST-free supply
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Consumer Travel Support Program
Applications closed 13 March 2021
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Eligible travel agents and tour arrangement service providers
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Yes
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- include as 'business income' in your tax return
- GST does not apply
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