On 14 April 2020, the ATO released its first piece of more detailed information about the JobKeeper payment. The information covers the process for enrolment by an employer and how employees will nominate themselves to their employer. It also gives further information on how the decline in turnover test can be calculated in relation to the early part of the JobKeeper payment time period. In this video, John Jeffreys, Tax Counsel of Tax and Super Australia explains these issues. Watch out for other videos that Tax & Super Australia are creating on the JobKeeper program and the COVID-19 Federal Government Stimulus packages.