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  • Eligible COVID-19 business grants and support programs

    Tax does not need to be paid on some COVID-19 payments from the government to support businesses.

    These payments will be non-assessable non-exempt (NANE) income for tax purposes if they are received under an eligible grant or support program and the eligibility criteria are met. For eligibility criteria, see the links under more information.

    Not all grants or support programs that have been announced are eligible for NANE income treatment. Some grants are taxable.

    Eligible grants and support programs

    There are two types of government grant and support programs, under which COVID-19 payments to support businesses may be non taxable (NANE).

    These are:

    • state and territory grants relating to the recovery from COVID-19
    • Australian Government support payments established under the COVID-19 Business Assistance Program.

    The Minister has the power to declare which government COVID-19 business support programs are to be eligible grants. We will update this page when additional formal declarations are made.

    For more information, see:

    State or territory grants

    NSW state grants

    • 2021 COVID-19 business grant
    • 2021 COVID-19 JobSaver payment
    • 2021 COVID-19 micro-business grant
    • NSW Performing Arts COVID Support Package

    VIC state grants

    • Alpine Business Fund
    • Alpine Resorts Support Program (Streams 1, 2 and 3)
    • Business Continuity Fund
    • Business Costs Assistance Program Round Two
    • Business Costs Assistance Program Round Two – July Extension
    • Business Support Fund 3
    • Impacted Public Events Support Program
    • Independent Cinema Support Program
    • Licensed Hospitality Venue Fund
    • Licensed Hospitality Venue Fund 2021
    • Licensed Hospitality Venue Fund 2021 – July Extension
    • Live Performance Support Program
    • Melbourne City Recovery Fund – Small business reactivation grants
    • Outdoor Eating and Entertainment Package
    • Small Business COVID Hardship Fund
    • Sole Trader Support Fund
    • Sustainable Event Business Program
    Last modified: 01 Oct 2021QC 66889