As members and other casual readers will know, JobKeeper 2.0 starts from today (Monday 28 September). Tax & Super Australia’s comprehensive webinar on the JobKeeper extension was held last Friday — but if you missed it there is a recording of the webinar which is free to members (non-members can also access the recording for a very reasonable price).
In regard to the interaction between the new JobKeeper scheme and payroll taxes however, it is important to know that the different jurisdictions have up-to-date payroll tax guidance.
The Corporate Tax Association has composed, and kindly shared with members of Tax & Super Australia, a reference table with links to the various state and territory websites with all the JobKeeper payroll tax related information currently available.
- Payroll tax generally: https://www.business.qld.gov.au/running- business/employing/payroll-tax/exemptions/wages
- JobKeeper payment: https://www.business.qld.gov.au/running- business/employing/payroll-tax/lodging/coronavirus-tax-relief
New South Wales
- Payroll tax generally: https://www.revenue.nsw.gov.au/news-media-releases/covid- 19-tax-relief-measures/covid-19-coronavirus-and-payroll-tax
- JobKeeper payment: https://www.revenue.nsw.gov.au/news-media-releases/covid- 19-tax-relief-measures/covid-19-coronavirus-and-payroll-tax
Australian Capital Territory
- https://www.revenue.act.gov.au/covid-19-assistance (refer to drop down menu for ‘Businesses’)
- https://www.wa.gov.au/government/multi-step-guides/payroll- tax-employer-guide/covid-19-relief-payroll-tax-employer-guide