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ARTICLE · 30 MARCH 2020

COVID-19 – how does the cash flow boost for employers work?

Cooper Grace Ward
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This article looks at one of the measures – the cash flow boost for employers who may receive up to $100,000 tax-free.

AustraliaTax
Fletch Heinemann
Fletch Heinemann
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The laws setting out the Federal Government's response to Coronavirus were introduced into Parliament on 23 March 2020. We now have details of how the laws will operate in practice.

This article looks at one of the measures – the cash flow boost for eligible employers who may receive up to $100,000 tax-free.

Am I eligible for the cash flow boost?

A business (including a charity or not-for-profit) will be eligible for the cash flow boost if it meets the following conditions.

  1. The business must make a payment that is subject to the withholding tax provisions – the most common example will be payments of salary or wages.
  2. The business must be one of the following:
    1. a small business entity – which generally means carrying on business in the relevant income year and with an aggregated turnover of less than $10 million

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© Cooper Grace Ward Lawyers

Cooper Grace Ward is a leading Australian law firm based in Brisbane.

This publication is for information only and is not legal advice. You should obtain advice that is specific to your circumstances and not rely on this publication as legal advice. If there are any issues you would like us to advise you on arising from this publication, please contact Cooper Grace Ward Lawyers.

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