Maylands Business House
199 Magill Road
Maylands SA 5069
Phone: (08) 8363 5222


JobKeeper 2.0? 1, 2 or 3

NEW RULES – post September 2020

In order to be eligible for the Job Keeper payment extension period of 28th September 2020 to 3rd January 2021, businesses will need to demonstrate that their ACTUAL GST turnover has fallen in the September quarter 2020, relative to a comparable period, being generally to the September quarter in 2019.  In order to be eligible for the Job Keeper payment extension period of January 2021 to 28th March 2021, businesses will need to demonstrate that there ACTUAL GST turnover has fallen in the December quarter 2020 (October, November, December) relative to a comparable period (generally, the corresponding quarter of 2019).  The Commissioner will have discretion to set out alternative tests that would establish eligibility in specific circumstances where it is not appropriate to compare actual turnover in a quarter in 2020, with actual turnover in the comparable quarter in 2019, in line with the Commission’s existing discretion.  That means that we will be able to compare and assess your eligibility based on details reported in Business Activity Statements.

This presents a significant TIMING issue as the deadline to lodge a Business Activity Statement for the September 2020 quarter is in late October/middle of November 2020.

Thus, you will need to assess your eligibility in advance of the BAS deadline in order to ensure you have met the wage condition (which requires you to pay your eligible employees in advance of receiving the Job Keeper payment).  Thus, the ATO will have discretion to extend the time an entity has to pay employees in order to meet the wage condition, so the entities have time to first confirm their eligibility for Job Keeper payment. 

To be eligible for Job Keeper payments after September 2020.  You will need to demonstrate that you have experienced a decline of 30%, as long as your aggregated turnover is $1billion or less.

If your employees were eligible in the Job Keeper (1) environment and period, they will be eligible again, with the only change being that they were working for the employer in a full-time, part-time, or fixed term employee at 1st July 2020 (not 1 March 2020).


The self-employed will be eligible to receive the Job Keeper payment where they meet the relevant (declined) turnover test, and are not a permanent employee of another employer.