High-Risk Settings Pandemic Payment

Eligible individuals unable to earn income due to COVID-19 that work in a high-risk setting

Yes

• manually include as assessable income in your tax return
• check the amount you received

COVID-19 Disaster Payment

Closed

Individuals unable to earn income because state or territory health orders prevent them from working in their usual employment

No

• do not include in your tax return

Pandemic Leave Disaster Payment

Closed

Eligible individuals unable to earn income because they:

• self-isolated or quarantined at home
• cared for someone with COVID-19

Yes

• manually include as assessable income in your tax return
• check the amount you received  

JobKeeper

Closed

Employees of eligible businesses and not-for-profits significantly affected by COVID-19 that receive an amount of JobKeeper

Yes

• include as assessable income in your tax return    
  • at 'salary or wages', or as an 'allowance' (or top up) for employees
   

Recovery loans to support businesses

Eligible applicants

No

• do not include as 'business income' in your tax return

JobMaker Hiring Credit

Eligible employers

Yes

• Include as 'business income' in your tax return
• GST does not apply

Payments to support businesses affected by COVID-19 (for example the NSW 2021 COVID-19 JobSaver payment)

Eligible businesses affected by COVID-19

Read more

• payments are taxable, unless eligibility criteria are met that will cause the payment to be non-taxable, read more
• GST does not apply

State government voucher subsidy scheme

Participating businesses affected by COVID-19

Yes

• include as 'business income' in your tax return
• GST reporting applies

Payroll tax relief

Eligible businesses

Read more

• there are a range of factors you will need to consider, see Payroll tax relief

Land tax relief

Businesses provided land tax relief in states and territories impacted by COVID-19

Read more

• there are a range of factors you will need to consider, see Land tax relief

Rent relief

Commercial tenants in government-owned properties in some states and territories

Read more

• there are a range of factors you will need to consider, see Rent relief

Electricity rebates

Businesses offered the rebate

No

• do not include as 'business income' in your tax return
• reduce deductions for electricity by the rebate

Grants to support the creative economy

Eligible organisations in the arts sector

Yes

• include as assessable income in your tax return
• GST does not apply

Concessional loans to support the creative economy

Eligible organisations in the arts sector

No

• do not include this loan as assessable income in your tax return
• GST does not apply

Cash flow boost

Eligible small and medium businesses and not-for-profits

No

• do not include in your tax return, read more

JobKeeper

Closed on 28 March 2021

Eligible businesses, sole traders and not-for-profits significantly affected by COVID-19

Yes

• include as 'business income' in your tax return

Child care Transition Payment

Closed on 27 September 2020

Approved early childhood education and care providers for 13 July 2020 to 27 September 2020

Yes

• include as 'business income' in your tax return
• the payment is for a GST-free supply

Consumer Travel Support Program

Applications closed 13 March 2021

Eligible travel agents and tour arrangement service providers

Yes

• include as 'business income' in your tax return
• GST does not apply