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发表于 2020-4-5 09:16
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KirinBaby 发表于 2020-4-4 23:16
如果sole trader有雇员的情况下，还可以给自己申请Jobkeeper的补助吗？
这个是否适用sole traders
还不清楚，但作为雇主，首先要先符合以下条件：
Eligible employers
Employers will be eligible for the subsidy if:
their business has a turnover of less than $1 billion and their turnover has fallen by more than 30 per cent (of at least a month); or
their business has a turnover of $1 billion or more and their turnover has fallen by more than 50 per cent (of at least a month); and
the business is not subject to the Major Bank Levy.
To establish that a business has faced either a 30 (or 50) per cent fall in their turnover, most businesses would be expected to establish that their turnover has fallen in the relevant month or three months (depending on the natural activity statement reporting period of that business) relative to their turnover a year earlier. Where a business was not in operation a year earlier, or where their turnover a year earlier was not representative of their usual or average turnover, (e.g. because there was a large interim acquisition, they were newly established or their turnover is typically highly variable) the Tax Commissioner will have discretion to consider additional information that the business can provide to establish that they have been significantly affected by the impacts of the Coronavirus. The Tax Commissioner will also have discretion to set out alternative tests that would establish eligibility in specific circumstances (e.g. eligibility may be established as soon as a business has ceased or significantly curtailed its operations). There will be some tolerance where employers, in good faith, estimate a greater than 30 (or 50) per cent fall in turnover but actually experience a slightly smaller fall.
https://www.business.gov.au/risk ... s/jobkeeper-payment |
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