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  • Not-for-profit Stewardship Group key messages 26 March 2020

    The meeting focused on the cash flow boost measure that is available for not-for-profits as a result of COVID-19.

    Eligibility for the cash flow boost

    Not-for-profits will receive a credit of at least $20,000 up to a maximum of $100,000. It will be delivered automatically through the usual activity statement lodgment process.

    Not-for-profit employers will be eligible to receive the cash flow boost if they:

    • held an active ABN on 12 March 2020 or they are a charity registered with The Australian Charities and Not-for-profits Commission (ACNC).
    • have an aggregated annual turnover of under $50 million
    • made eligible payments subject to withholding, even if the amount withheld is zero.

    What you need to do

    • Lodge your activity statement by 28 April 2020.
    • The initial cash flow boost will be delivered as a credit in your activity statement.
    • To receive the boost you will need to lodge your monthly March 2020 activity statement.
    • If you report quarterly you will need to lodge your March 2020 activity statement.
    • Cash flow boost credits will be posted by the ATO to your account from 28 April 2020.

    When credit will be received

    Credits will be delivered through two waves, covering periods March to September 2020:

    • Wave one – initial cash flow boost
    • Wave two – additional cash flow boost.

    The initial cash flow boost will be applied to monthly and quarterly activity statements lodged for periods March 2020 to June 2020. The credit will be calculated based on reported PAYG withholding amounts, with a minimum credit of $10,000 and a maximum of $50,000.

    Eligible Not-for-profits who received initial cash flow boosts will receive additional cash flow boosts for the periods June to September 2020. The additional credits will be equal to the total amount of initial cash flow boosts received, and they will be delivered in either two instalments for quarterly reporters or four instalments for monthly reporters.

    If a Not-for-profit has been granted a lodgment deferral, the cash flow boost will generally be made at the time of lodgment. This ensures that Not-for-profits that have been affected by recent natural disasters may still have additional time to lodge and the ability to still access the cash flow boost.

    Information and support

    Visit ATO at

    ACNC website Link and click on the link to Charity Operations and COVID-19

    NFP Premium Phone Service: 1300 130 248 between 8.00am-6.00pm, Monday to Friday.

      Last modified: 07 Apr 2020QC 62092