发布日期:25/08/2021

Summary of NSW COVID-19 lockdown business support

Outlined below is a summary of government support measures introduced to help New South Wales businesses during the extended COVID-19 lockdown announced in July 2021. Chartered Accountants can help businesses break down the information for their clients and stakeholders.

Service NSW Toolkit and Webinar for accountants

In response to questions submitted by CA ANZ and other professional associations, 新南威尔士州政府发布了一个工具包, including FAQs and Webinar to help advisers address some of the issues raised by accountants grappling with the details behind various NSW COVID business support measures. Advisers and their clients are urged to check the Toolkit regularly as more Q&As are added. 

澳新银行经常问的问题

The form and eligibility criteria of the NSW COVID-19 business support package is constantly evolving. CA ANZ has received a high volume of questions from members and we are actively seeking answers to these questions from the NSW Government. 

澳新银行开发了一种 FAQ document that members can download from My CA. We will continue to update the FAQs as further answers are provided by the government. We have also developed a summary of the key issues and questions raised by members.

经常更改新南威尔士州服务文件

Service NSW periodically amends key documents (e.g. Guidelines, Terms and Conditions) and adds material to ‘Common questions” documents referred to in the table. The changes made are not highlighted for the reader. We urge you to check these resources and ensure you are accessing the latest version published on the Service NSW website.

New NSW COVID-19 business support measures Working Group

CA ANZ is part of a newly formed COVID-19 business support Working Group with Service NSW and NSW Treasury.

Service NSW and NSW Treasury have agreed to meet weekly with the Working Group, 其中包括澳新银行, 澳大利亚注册会计师和税务研究所, to identify and address concerns for accountants helping clients to access NSW COVID business support. The first meeting was held on 19 August 2021. 

We expect these discussions will lead to updated guidelines and more Q&新南威尔士州服务网站上的材料, particularly for the JobSaver Payment and the COVID-19 Micro Business Grant.

CAs who would like CA ANZ to raise their questions and issues (whether technical or administrative) directly with Service NSW are urged to email the CA ANZ Tax Team with the details at [email protected].

Measure Summary Resources

COVID-19灾难付款

Under a combined Commonwealth and NSW Government support package, the COVID-19灾难付款 has been expanded and increased. From week four of a lockdown because of a Commonwealth Government declared hotspot, the Payment will increase  to $750 pw (up from $600 pw) if a person has lost 20 or more hours of work a week or $450 pw (up from $375 pw) if a person has lost between 8 and less than 20 hours of work a week or a full day of work.

The new national payment rate commenced in the week of 2 August and will be automatically updated for existing recipients. 

It will be available from day one of any lockdown in the future, 从第8天就开始拖欠欠款, with a weekly payment then made for the duration of the Commonwealth hotspot declaration.

流动性资产测试将不适用.

The COVID-19灾难付款 is non assessable income and non exempt income for tax purposes. This applies to assessments for the 2020-21 income year onwards.

申请开始和结束的安排

Claims for the week of 1 July closed on 28 July 2021 and weekly thereafter, e.g. claims for the week of 8 July close on 4 August 2021 and so on.

总理宣布2021年7月28日

新南威尔士州政府公告

申请澳洲服务处

Tax Legislation

2021年COVID-19企业赠款

A one-off grant depending on decline in turnover experienced over a minimum 2-week period from 26 June 2021 to 17 July 2021, 与可比时期相比:

  1. $7,500 (30%+ decline), or
  2. $10,500 (50%+ decline), or
  3. $15,000 (70%+ decline).

适用于商业(非盈利性):

  • total annual Australian wages of $10 million or less at 1 July 2020; and
  • aggregated annual turnover between $75,000 and $50 million for the year ended 30 June 2020,

Employee headcount retention condition applies.

The grant may be tax free now that the Commonwealth Bill has passed. 参考ATO指南.

Applications open: 19 July 2021.

Applications close: 13 September 2021

新南威尔士州政府公告

Apply at Service NSW

指南(概述)

详细条款和条件

NSW Government FAQs

服务NSW常见问题

COVID-19企业赠款比较

COVID-19业务赠款文件

会计信模板

隐私收集通知

新南威尔士州小企业专员信息图

Tax Legislation

ATO guidance

2021年JobSaver付款

Fortnightly payments between $1,000 and $100,000 a week for the period from 18 July 2021 to eligible employers and sole traders (including not for profits) with aggregated annual turnover between $75,000美元和2.5亿美元(从5000万美元上升):

  • Employing businesses: payments will be 40% of the weekly payroll for work performed in NSW with a minimum of $1,500美元,最高100美元,000 (up from $10,000)
  • 非雇佣业务:每周1000美元

30% turnover decline test and employee headcount retention conditions apply.

For sole traders, the business must be their primary income source.

The payments may be tax free now that the Commonwealth Bill has passed. 参考ATO指南.

Applications open: 26 July 2021

Applications close: 18 October 2021

总理宣布2021年7月28日

新南威尔士州政府公告2021年7月28日

Apply at Service NSW

Guidelines (Overview)

详细条款和条件

新南威尔士州政府常见问题发布

服务NSW常见问题

COVID-19企业赠款比较

JobSaver付款文件

会计信模板

隐私收集通知

新南威尔士州小企业专员信息图

Tax legislation

ATO guidance

2021年COVID-19微型企业赠款

Fortnightly payment of $1,500 to businesses (including not for profits) with annual turnover between $30,000 and $75,000.

  • 30% turnover decline test and (where relevant) employee headcount retention conditions apply.
  • Applies to business costs for which no other government support is available.
  • You must not have applied for either the 2021 COVID-19 Business rant or the JobSaver payment
  • The business must be your primary income source, if you're a non-employing business such as a sole trader.
  • Non employing business cannot receive both the 2021 Micro-Business Grant and the Commonwealth Disaster Payment for the same period.

The grant may be tax free now that the Commonwealth Bill has passed. 参考ATO指南.

Applications open: 26 July 2021.

Applications close: 18 October 2021.

新南威尔士州政府公告

Apply at Service NSW 

Guidelines (Overview)

详细条款和条件

NSW Government FAQs

服务NSW常见问题

微型企业资助-常见问题

COVID-19企业赠款比较

会计信模板

隐私收集通知

新南威尔士州小企业专员信息图

COVID-19灾难付款

Tax legislation

ATO guidance

Payroll tax relief

2021/22 payroll tax waivers of 25% for businesses with Australian payrolls between $1.2M and $10M that have experienced a 30% decline in turnover, as well as payroll tax deferrals and interest free repayment plans.

NSW businesses with a payroll tax liability have the option to defer lodgement and payment of their 2020/21 annual reconciliation until 7 October 2021.

Customers required to lodge monthly returns have the option to defer their returns due in August and September until 7 October 2021.

All payroll tax customers that defer their payments are eligible for an interest free payment plan of up to 12 months.

新南威尔士州财务主管于2021年7月22日发布的新闻稿

NSW Premier & 2021年7月13日财务主管媒体发布

新南威尔士州媒体发布于2021年7月13日 

Land tax relief

 

Commercial, retail and residential landlords eligible for land tax relief equal to the rent reductions granted to financially distressed tenants up to 100% of their 2021 land tax liability.

Available for rent reductions made from now until 31 December 2021.

新南威尔士州政府公告

NSW government support for residential and commercial tenants

Revenue NSW guidance

申请减免土地税

Apply for residential tenancy support payment

住宅租约支援费

 

Residential landlords not subject to land tax can apply for either:

  • a 住宅租约支援费 to residential landowners to pass onto their tenants to residential landowners to pass onto their tenants, or
  • 将2021年土地税减免至100%

广义资格:

  • for landlords who provide at least that much rental relief
  • tenants must have lost 25% or more of their income
  • available for rent reductions made from now until 31 December 2021

The 住宅租约支援费 now provides up to $3,每份租赁协议$ 000(原为$1),500). 已经索赔高达1美元的房东,500 can make a further claim for reduced rent up to a total of $3,000.

NSW government extension of support – 16 August

新南威尔士州政府公告- 7月13日

NSW government support for residential and commercial tenants

新南威尔士州公平贸易指导

商业租赁支持

NSW government extension of support – 16 August

商业业主授予 

A $40 million Hardship Fund will be established to provide a monthly grant of up to $3,000 for small commercial or retail landlords who provide rental waivers of at least the value of the grant and any land tax relief they are eligible for.

Further information is available on the Service NSW website.

新南威尔士州政府公告- 8月13日

服务新南威尔士州信息

游戏机减税

 
Deferral of gaming tax assessments for clubs until 21 December 2021 and hotels until 21 January 2022.

新南威尔士州政府公告

新南威尔士州收入信息 

中小企业收费返利

 

Sole traders, owners of a small businesses and not-for-profits may be eligible for a fees and charges rebate of $1500 to offset the costs of eligible NSW and local government charges due and paid from 1 March 2021.

退税有效期到2022年6月30日.

Apply to Service NSW

Employee relations

不像2020年的JobKeeper, there are no Fair Work national “enabling directions” governing standdowns or reduced hours.

Businesses should seek legal advice on employment law issues.

Fair Work resources: standdowns during lockdowns

新冠肺炎封锁-新南威尔士州长期服务休假Q&A

最后更新:2021年8月24日

Related downloads

Service NSW Toolkit

NSW Government Toolkit including FAQs to help advisers address COVID business support issues.

从MyCA下载PPT

CA澳新银行常见问题

澳新银行开发了一种 FAQ to respond to questions from members about the NSW COVID-19 business support.

从我的CA下载常见问题

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Key member questions about NSW COVID assistance

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