Treasury and Australian Taxation office have recently released more information regarding the JobKeeper extension scheme. Therefore following on from our email on 12 August 2020 please refer below where we have summarized relevant information to JobKeeper extension.

JobKeeper extension is available to businesses that were enrolled (or eligible to be enrolled) in the original JobKeeper scheme. This means that if your business did not enrol for jobKeeper, perhaps because you didn't realize you passed the decline in turnover test until it was too late to enrol, then you could still qualify for JobKeeper extension 1 and 2. However, if you did not satisfy the decline in turnover test for the original JobKeeper period between March 2020 to September 2020, then you will NOT be eligible for JobKeeper extension.

JobKeeper extension periods:

Extension 1: 28 September 2020 to 3 January 2021
Extension 2: 4 January 2021 to 28 March 2021

If you were enrolled or eligible to be enrolled for the original JobKeeper then an additional GST decline in turnover test must also be satisfied if you wish to claim under JobKeeper extension 1 and/or 2.

Additional GST declined in turnover test:

Extension 1: Compare actual GST turnover for September 2020 quarter to actual GST turnover for the September 2019 quarter.
Extension 2: Compare actual GST turnover for December 2020 quarter to actual GST turnover for the December 2019 quarter.

The ATO have yet to announce any 'alternative GST decline in turnover tests' but once they are ready to release this information it will be updated to the below website. However, they have advised the test must be applied on the basis that the turnover test period is a quarter and will not be a month.

How is GST turnover determined for JobKeeper extension purposes:


Rates of payment will be:

Extension 1: Tier 1 $1,200 Tier 2 $750
Extension 2: Tier 1 $1,000 Tier 2 $650

The two tiered payment system is based on if the employee and/or eligible business participant worked or was actively engaged in more or less than 80 hours during the 28 day reference period (ie effectively 20 hours per week).
Please refer to this link if you would like more information about determining when the test is applied and how to determine the correct tiered payment.


What doesn't change


Important matters to note:


The ATO is constantly updating their website with more information as it becomes available. Therfore, if you would like any further information then please refer to the ATO website below.

If you have any further questions or if there is anything else that I can assist you with please do not hesitate to contact us.