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The latest on government initiatives and relief packages for businesses in relation to Coronavirus (COVID-19):

COVID-19 Disaster Payment – Changes to the eligibility rules. Employees may not need to meet any liquid assets rule as part of the eligibility criteria to claim payments. Read general eligibility rules.

JobMaker – JobMaker Hiring Credit is aimed at supporting employers to create new jobs and employ additional people between the ages of 16 and 35. Eligible employers can access the scheme when hiring new employees between 7 October 2020 and 6 October 2021.

The first claim period for JobMaker ends on 30 April 2021. You must claim by this date to receive the hiring credit for this period. For more information, visit the ATOs website.

Modern manufacturing strategy – As part of the JobMaker Plan, Prime Minister Scott Morrison announced funding of approximately $1.5 billion over the next four years to create jobs and recover from COVID-19 with the Modern Manufacturing Strategy.

SME guarantee scheme – The federal government’s Coronavirus SME Guarantee Scheme is supporting up to $40 billion of lending to SMEs. Under the scheme, the government will provide a guarantee of 50% to new loans issued by participating lenders to SMEs. Businesses will be able to access cheaper funding with lenders able to offer lower interest rates. Phase 2 of the Scheme will be available for loans made until 30 June 2021.

Consumer travel support – The COVID-19 Consumer Travel Support Program provides a one-off grant between $1,500 and $100,000 to help travel agents and tour arrangement service providers. To be eligible, a business needs to have an annual GST turnover of $50,000 to $20 million in the 2019 calendar year. The support helps businesses to continue to trade and pay refunds and offer credits to customers unable to travel due to COVID-19. Businesses have until 13 March 2021 to claim or until funds run out.

Temporary full expensing – Until 30 June 2022, businesses with a turnover of less than $5 billion may be eligible for temporary full expensing – allowing businesses to deduct the full cost of depreciable assets of any value in the year they are first used or installed. Eligibility criteria and exclusions vary – seek financial advice before making a decision.

Apprentices and trainees – The Morrison government announced it would invest an additional $1.2 billion to support Australian businesses to employ 100,000 new apprentices or trainees. Businesses who take on a new apprentice would be eligible for a 50% wage subsidy, regardless of geographic location, occupation, industry or business size.

National transport infrastructure – To help boost the national economy and create thousands of jobs as part of the economic recovery plan, the federal government announced a $7.5 billion new investment in the national transport infrastructure. Key investments will apply to all states and territories.

HomeBuilder – Applications for HomeBuilder closed at midnight, Wednesday 14 April 2021. Read more here.

Jobkeeper – JobKeeper ended on 28 March 2021. Read more here.

Pandemic leave – Pandemic Leave Disaster Payment was extended to Queensland and South Australia on 23 October 2020. This provides financial support of a $1,500 lump sum to anyone who can’t earn an income because they need to self-isolate, quarantine or care for someone with COVID-19 and all leave entitlements are used up.

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