NSW support measures: ended and expanded programs

Reporting final fortnights for JobSaver payment and the Micro-business grant

The end of JobSaver

On 30 November 2021, the primary form of COVID-19 business support provided by the NSW Government ended. The JobSaver program was co-funded by the Commonwealth and the NSW Government until NSW reached the 80% double COVID-19 vaccination target. Since then, the JobSaver payments have been funded wholly by the NSW Government although the amount of the payments tapered between October and the end of November.

The tapered payment rates are set out at Table 1 below.

JobSaver payments ended on 30 November 2021, and applications for the JobSaver payment are now closed. Recipients still need to need to reconfirm their eligibility for the final JobSaver fortnight from 22 November 2021 to 5 December 2021, however this can be done by 31 January 2022. The additional time means that reconfirmation of the final fortnight does not have to be done before the Christmas break.

While the decline in turnover calculation must be worked out for the whole of the final fortnight — from 22 November to 5 December 2021 — the final JobSaver payment covers the period only from 21 November to 30 November 2021. This is not a complete fortnight, so payments will be prorated accordingly so that the final JobSaver fortnightly payment covers a total of 10 days.

The decision to require reconfirmation of eligibility for the full fortnight but provide payments for only 9 days in the fortnight followed consultation with the Professional Bodies Working Group, of which The Tax Institute has been a key participant. This approach ensures that a 9-day comparison period does not have be determined to work out whether the requisite decline in turnover has been experienced by the business or not-for-profit (NFP) organisation for the final JobSaver period.

The schedule of JobSaver payments for the full program is set out at Table 2 below.

The end of the Micro-business grant

Similarly, payments under the Micro-business grant ended on 30 November 2021, and applications are now closed. Payments under the Micro-business grant also tapered as the program drew to a close.

Recipients still need to need to reconfirm their eligibility for the final Micro-business grant fortnight from 27 November 2021 to 10 December 2021, however this can be done by 31 January 2022.

While the decline in turnover calculation must be worked out for the whole of the final fortnight — from 27 November to 10 December 2021 — the final Micro-business grant payment covers the period only from 27 November to 30 November 2021. This is not a complete fortnight, so payments will be prorated accordingly so that the final Micro-business grant fortnightly payment covers a total of 4 days.

The tapered payment rates are set out at Table 1 below.

The schedule of Micro-business Grant payments for the full program is set out at Table 3 below.

Payment rates and schedules

TABLE 1: JobSaver and Micro-business Grant payment rates

The tapering of JobSaver payments reduced by 25% after 10 October 2021, and by 50% of that amount after the 80% double vaccination rate was reached. The tapering of the Micro-business Grant reduced by 50% after the 80% double vaccination rate was reached.

TABLE 2: Fortnightly JobSaver payment — full schedule

TABLE 3: Fortnightly Micro-business Grant payment — full schedule

Points to note

1. Businesses and NFP organisations are entitled to claim support payments only if they meet the eligibility conditions.
2. Fortnightly reconfirmation of eligibility and employee headcount was required for the back end of the programs. Broadly, if a business or NFP received a payment for a fortnight when they did not experience the requisite decline in turnover or maintain the employee headcount, the business or NFP should advise Service NSW.
3. In particular:

• If a business or NFP confirmed they were eligible for a fortnight and they were eligible, it will correctly receive the support payment for that fortnight and could proceed with confirming the subsequent fortnight.
• If a business or NFP confirmed they were eligible for a fortnight and they were not eligible, they should contact Service NSW and advise that they are not eligible. Arrangements can be made for the business or NFP to repay the funds.
• If a business or NFP did not confirm they were eligible for a fortnight when required to do so, and they were eligible, it is expected they will not have received their payment until they confirmed that they are eligible.
• If a business or NFP did not confirm they were eligible for a payment and they were not eligible, they may still have received the payment. They should advise Service NSW that they were not entitled to that payment. If they do not do so, they run the risk that they will be picked up in a compliance check and may be required to repay the overpayment. If a business or NFP has received payments they are not eligible for, they should arrange repayment by calling Service NSW on 13 77 88. In the meantime, ensure your clients set aside the funds so they can be readily repaid when required.

Expanded Small Business Fees and Charges Rebate

On 13 December 2021, the NSW Government advised that it has expanded the Small Business Fees and Charges Rebate (Rebate) to help businesses recover from the impacts of COVID-19.

Original Rebate

The Rebate has provided small businesses and NFP organisations whose total Australian wages are below the NSW Government 2020–21 payroll tax threshold of $1.2 million with a $1,500 digital voucher that can be used to offset the costs of eligible NSW and local government fees and charges due and paid from 1 March 2021.

These include, but are not limited to:

• Food authority licences
• Liquor licences
• Tradesperson licences
• Event fees
• Outdoor seating fees
• Council rates.

A full list of eligible fees and charges is available from this Service NSW webpage.

The Rebate is available until 30 June 2022.

Expanded Rebate

Under the expanded program, eligible small businesses and NFP organisations can access an increased rebate of $2,000 and claim road user tolls for business use. 

The Rebate can continue to be used to offset the costs of eligible NSW and local government fees and charges due and paid from 1 March 2021 to 30 June 2022. 

If you have already registered for the Rebate, you do not need to apply again. You will receive an automatic increase to your Rebate from $1,500 to $2,000. This increase will show in your balance when you log into your Service NSW Business Profile.

Applications remain open until 30 June 2022.  

¹ This excludes the Central Coast, Wollongong, Shellharbour and the Blue Mountains.

Further guidance and information on:

• JobSaver is available from this Service NSW webpage;
• the Micro-business grant is available from this Service NSW webpage; and
• the Rebate is available from this Service NSW webpage.

If you have any specific concerns that have not been outlined above, please email taxpolicy@taxinstitute.com.au. 

DISCLAIMER: The material and opinions in this article should not be used or treated as professional advice and readers should rely on their own enquiries in making any decisions concerning their own interests.

© 1996-2021 The Tax Institute (ABN 45 008 392 372 (PRV14016)). All rights reserved. The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.