COVID-19 - frequently asked questions
Relying on this Guide
We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and your obligations.
If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.
Some of the information in this Guide applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.
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|Payments and reporting|
|Interest and penalties|
|Cancelled supplies and events|
|Self-managed super funds|
|Pausing or ceasing your business|
This document provides a record of the frequently asked questions that were published to the main ATO website (ato.gov.au) in the weeks following the onset of the COVID-19 pandemic in March 2020.
It records the FAQs as last updated on 22 May 2020 and published on the ATO website on 30 June 2020.
The FAQs are being progressively restructured into the primary website advice for that topic or into other COVID-19 website content to improve accessibility. For example, advice in the FAQs relating to the individuals heading can now be found on Tax time essentials 2020 page.
Other COVID-19 material published to this database include:
- Practical Compliance Guideline PCG 2020/3 Claiming deductions for additional running expenses incurred whilst working from home due to COVID-19
- Law Companion Ruling LCR 2020/1 JobKeeper payment - decline in turnover test
- Practical Compliance Guideline PCG 2020/4 Schemes in relation to the JobKeeper payment
- JobKeeper payment - guide to the modified decline in turnover test
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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
NO COVID-19 FAQ
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).