Eligibility Assumptions

JobKeeper eligibility assumptions

your aggregate turnover is less than $1 billion

drop in turnover is more than

30

⁠

were in an employment relationship with

eligible employees

⁠

as at 1 March 2020

You are not:

subject to a Major Bank Levy before 1 March 2020

an Australian government agency

a local governing body

wholly owned by an Australian government agency or local governing body

a sovereign entity

a company in liquidation

an individual who has entered bankruptcy

a soletrader who is a permanent employee of another business

Your GST turnover is your total supplies, minus any

GST included in supplies to your customers

supplies that aren't for payment and aren't taxable

supplies not connected with an enterprise you run

input-taxed supplies you make

supplies not connected with Australia

projected GST turnover is your total supplies made or likely to be made in the current period (and adjusted as above)

GST grouping is disregarded where two or more associated business entities operate as a single GST group

Commercial rent relief assumptions

your turnover is less than $50 million

you haven't opted to waive the waiver

deferred amounts are amortised over the greater of the lease term or 24 months

this doesn't take into account any other benefits passed on by your landlord such as reduced land tax, council rates, etc

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