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Stimulus Package Update - Business

Posted By Oliluca Accountants  
02/04/2020
21:00 PM

Cash flow assistance for businesses

The initial subsidy up to June 2020 will be based on the PAYG withholdings referrable to salary and wages and will be capped at $50,000. Where there are no withholdings or the withholdings over the full measurement period are under $10,000, a minimum payment of $10,000 will be made. It will relate to the BAS or IAS lodgements referrable to March through to June, and monthly lodgers will receive a subsidy of 300% of the March 2020 PAYG withholding and 100% for the next three withholding amounts (April through to June 2020) up to the $50,000 limit.

Supporting the flow of credit

The following measures are being put in place to help support the Australian economy: -

  • Coronavirus SME Guarantee Scheme
  • Quick and efficient access to credit for small businesses
  • Supporting credit
  • Please click this link for further detailed information

Victorian State Government initiatives

The Victorian Government has made the following announcements as part of their Coronavirus economic relief: -

  • Payroll tax waived in 2019-20 for eligible businesses with taxable wages up to $3 million
  • 2020 renewable liquor licence fees waived
  • 2020 land-tax deferred for people that have at least one non-residential property and total taxable landholdings below $1 million

Fair Work OMBUDSMAN – Stand down employees relief

Generally speaking, the employer can stand down employees with pay. But during the coronavirus outbreak, employers may be able to stand their employees down without pay on several grounds which can include where: -

  • the business has closed because of an enforceable government direction relating to non-essential services (which means there is no work at all for employees to do even from another location)
  • a large proportion of the workforce is in self-quarantine meaning the remaining employees can’t be usefully employed
  • there’s a stoppage of work due to lack of supply for which the employer can’t be held responsible

Enterprise agreements and employment contracts can have different or extra rules about when an employer can stand down an employee without pay, for example, a requirement to notify or consult.