State Government Assistance COVID-19

State Government Measures

The State Governments have announced measures to support businesses and not for profit organisations.

ACT

Payroll Tax

  • Businesses affected by the “prohibited activities list” will be eligible to receive a six-month waiver of payroll tax from April to September 2020.
  • Defer 2020-21 payroll tax, interest free until 1 July 2022 for eligible businesses.

Other

  • Developing a $7million Community Support Package to help meet the increased demand for emergency relief; other grants are being made available to Arts organisations, Lifeline and Social Housing Tenants.
  • Small businesses with electricity usage below 100 megawatts per year will receive rebates of $750 automatically applied to their next electricity bill in or around June/July 2020.
  • Commercial rate payers will receive $2,662 credit to 2019-20 general rates in Q4 or can receive a refund.
  • Land tax credit available to eligible landlords of residential properties up to $1,300 per quarter for up to six months.

Links for further information:

Supporting local businesses and the economy

Land Tax Credit Application

NSW

Payroll Tax

  • Waiver of payroll tax for businesses with payroll of up to $10million, for up to six months;
  • Tax-free threshold increase from $900,000 to $1 million

Other

  • Other grants are being made available to Arts organisations, Lifeline and Social Housing Tenants.
  • Small business support grant of $10,000 to eligible NSW small businesses for unavoidable costs.
  • Electricity and gas network relief package for eligible organisations.
  • Amendments to the Long Services Leave Act 1955 to allow employees to take leave in shorter blocks without the one-month notice period, by agreement with their employer.
  • Reduction of up to 25% of land tax in the 2020 land tax year and extended deadlines for eligible landlords.

Links for further information:

COVID-19 help for small businesses

Flexible Long Service Leave Changes

COVID-19 and Land Tax

NT

Payroll Tax

  • The payroll tax exemption for hiring Territory employees has been extended to June 2021.

Other

  • Offering grants of up to $100,000 to not for profit and community organisations to engage local businesses to do repairs, renovations and upgrades to their property and facilities.

Links for further information:

Programs and initiatives

QLD

Payroll Tax

  • Refund of payroll tax for 2 months, payroll tax holiday for 3 months and deferment of payroll tax payments for the 2020 calendar year.
  • JobKeeper payments are exempt from payroll tax.

Other

  • Local government support, including waiver or deferral of fees and charges $500 rebate of energy bills for eligible SME.
  • Temporary shopfront with staff specialising in assisting small business will be established in Cairns by the ATO within the next few weeks.
  • Land tax rebate of 25% for 2019-20 assessment year and 3 month deferral of land tax liabilities for the 2020-21 assessment year for eligible landowners.

Links for further information:

Business and industry support

Land Tax

Payroll Tax Exemptions

SA

Payroll Tax

  • 6 month waiver if annual payroll is less than $4million or on demonstration of significant cash flow impacts.
  • JobKeeper support payments are exempt from payroll tax.

Other

  • $250million Community and Jobs Support Fund
  • COVID-19 Arts Grants Support
  • Proposed initiatives aimed at helping landlords whose residential tenants’ income has been affected. This includes a short-term moratorium on eviction for non-payment of rent as a result of COVID-19, preventing increases in rent and virtual routine inspections.
  • Subject to good governance practices, the Consumer and Business Services (SA) will not take action where a virtual AGM is held but does not comply with the Association’s rules that meetings are held in person.
  • Initiatives available to support liquor licence holders while COVID-19 restrictions are in place.
  • Emergency cash grants of $10,000 to not-for-profit entities that employ South Australians.
  • Individuals receiving the JobSeeker payment can receive a once-off boost of $500.
  • Land tax reduction of 25% for eligible landlords and deferral of third and fourth quarterly instalments for up to six months for eligible landlords, businesses and individuals.

Links for further information:

Economic response package

COVID-19 Arts Grants Support

Rental Advice due to COVID-19

Information for Associations

Information for the Hospitality Sector

Growing South Australia

Cost of Living Concessions

Land Tax

Payroll Tax Relief

TAS

Payroll Tax

  • Can apply to waive payroll tax for the three months to June 2020 if annual payroll is less than $5 million.
  • Payroll tax is waived for JobKeeper Wages in Tasmania.

Other

  • Emergency relief payments of $250 for individuals and $1,000 for families who are required to self-isolate, available to casual workers and those on low incomes.
  • One-off Business Continuity Grants of $750
  • Waived water and electricity bills for some small businesses. Capped electricity prices and frozen water prices until FY21.
  • Funding to support the Creative and Cultural Industries
  • Small Business Emergency Support Grant
  • Land tax waived for commercial property for the 2020-21 financial year for eligible business owners.
  • Grants of up to $10,000 to assist eligible general heath practices and community pharmacies through the Primary Healthcare Grant Program.

Links for further information:

COVID-19 Business Support, Grants and Loans

Payroll Tax Waiver

Business Support Packages

VIC

Payroll Tax

  • Waiver of payroll tax for 2019-2020 for employers with a payroll of less than $3million and deferment of payment of payroll tax for the first three months of 2020‑21.
  • Any additional payments made to bridge the gap between an employee’s wage and the $1,500 a fortnight required for the JobKeeper program are exempt from payroll tax.

Other

  • One-off $10,000 grant for eligible small businesses
  • Discount of 25% and deferral of land tax up to 31 March 2021 for eligible commercial and residential landlords.

Links for further information:

Coronavirus business support

Economic Survival Package fact sheet

FAQs

Payroll Tax Relief

WA

Payroll Tax

  • Threshold increased to $1million from 1 July 2020
  • Waiver of payroll tax for 4 months for employers with payroll less than $7.5million
  • Remission of penalty tax for late payment of payroll tax liabilities if impacted by COVID-19.
  • Arrangements to pay payroll tax by instalments or extend the time for making a payment that are approved from 23 March 2020 will be interest free.

Other

  • One-off grants of $17,500 for employers with payroll between $1million and $4million,
  • Reduction of electricity bills and licence fees waived
  • Waived rental payments for small businesses and not-for-profits in Government-owned buildings for 6 months.
  • Immediate grants available through LotteryWest
  • Grants equivalent to 25% of commercial landlords land tax for 2019-20 for eligible landlords.

Links for further information:

COVID-19 coronavirus: Business and industry advice

COVID-19 State Revenue Measures


Government Support

Boosting Cash Flow for Employers

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JobKeeper Payments

JobKeeper
Payments

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JobSeeker Payments

JobSeeker
Payments

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Federal Government Initiatives

Federal Government Initiatives

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State Government Assistance

State Government Assistance

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Help Available

Other Financial Assistance

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