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  • Support for individuals and employees

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    If you’re worried you won’t be able to pay on time, or you’ve already missed a due date we have a range of options to support you.

    JobKeeper Payment

    Monthly business declarations for JobKeeper Fortnights in March need to be completed by 14 April 2021 to receive final JobKeeper payments. The JobKeeper Payment scheme finished on 28 March 2021.

    The JobKeeper Payment helps employers to cover the costs of their employees’ wages, so more Australians can retain their jobs and continue to earn an income during COVID-19. Your employer will notify you if they intend to claim the JobKeeper payment on your behalf.

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    Early release of superannuation

    Eligible citizens and permanent residents of Australia and New Zealand could submit one application, through ATO online services in myGov, between 1 July and 31 December 2020.

    COVID-19 early release of super program closed on 31 December 2020. You may be able to withdraw some of your super on other compassionate grounds.

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    Reducing superannuation minimum drawdown rates

    For many retirees, the significant losses in financial markets as a result of COVID-19 are having a negative effect on their account balance of their superannuation pension or annuity.

    The minimum drawdown requirements for account-based pensions and similar products have been reduced by 50% for 2019–20 and 2020–21. Some funds may automatically reduce the minimum drawdown rate. It is important you contact your fund to let them know if you want to reduce your minimum drawdown amount. They can make any change you authorise.

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    Working from home

    We recognise that due to COVID-19, a significant number of employees and business owners started working from home from 1 March and are incurring additional running expenses in relation to their income producing activities.

    To make it easier when claiming a deduction for additional running costs you incur as a result of working from home, we introduced a temporary shortcut method. This method allows you to claim a rate of 80 cents per hour for all your running expenses, rather than having to calculate the additional amount you incurred for specific running expenses.

    You can use this method from 1 March 2020 to 30 June 2021. You may still use one of the existing methods to calculate your running expenses if you would prefer to.

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    Tax on employment payments

    If you take leave, are stood down or lose your job because of COVID-19, there are different tax consequences for payments you may receive from your employer.

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    Gifts and donations

    You may wish to make a donation to assist people and business affected by COVID-19 or to fund COVID-19 related research. To be tax deductible you must donate to a deductible gift recipient (DGR) and must not receive a material benefit.

    You should keep records of all tax-deductible donations you make.

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    Residency and source of income

    Due to COVID-19, you may need to determine:

    • if your residency status has changed
    • whether you need to lodge a tax return
    • whether your salary or wage income is Australian sourced
    • if there are double tax agreement implications.

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    Residential rental property

    Due to COVID-19, some new circumstances affect tax outcomes for residential rental properties, including:

    • when tenants can't pay
    • back-paid rent
    • insurance for lost income
    • reduced demand for your short-term rental accommodation.

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    See also:

    Last modified: 09 Apr 2021QC 62026