Steps To notify ATO of Eligibility for JobKeeper 2.0 (Extension 1)  (The deadline for this process is 31 October 2020)

 

Step 1: Enrol (if applicable)

 

If you are already enrolled in JobKeeper, you do not need to enrol again.  If you have only recently experienced a greater than 30% decline in turnover (from the September 2020 quarter onwards), you will need to enrol through the ATO Portal.

The enrolment process is different from the process detailed in this document. Call your LBW Representative if you need assistance to enrol.

 

Step 2: - Start

 

Proceed to the ATO portal. You should be presented with this option on your screen. Select “View”

 

 

Step 3 – Select “Check” in the Check Decline in turnover dialogue box under JobKeeper Extension (see below)

 

 

 

Step 4 – Enter the relevant data

 

Where an entity is registered for GST, some of this data will be already populated (from your September 2019 BAS and if you have lodged it already - your September 2020 BAS). Indicate whether an Alternative Decline in turnover Test has been applied.  Remember that figure should be GST exclusive and be calculated as you would for your BAS (or as if you were required to lodge a BAS if you are not registered)

 

 

 

If you selected YES to “Was an alternative test used to provide the turnover amount” the following screen will appear

 

 

 

Additionally, if you choose any of the following three Alternative Tests (from above) you will be required to nominate the alternative decline in Turnover Month (assuming that you then times by 3 to compare to September 2020 quarter)

  1. Acquisition and disposal changed the entity’s turnover
  2. Restructure changed the entity’s turnover
  3. Sole Trader or partnership with sickness, injury or leave

The Alternative Tests are somewhat complex. If you are going to use an Alternative Test, please consult you LBW representative to ensure that the tests are applied correctly

 

Step 5 - Submit declaration to be registered (the eligibility test)

 

 

 

Step 6 - Complete the Identify and Report process

 

This is done as per previous JobKeeper months for the October, November and December fortnights under Extension 1 (see dates below) by the 14th of the following month

 

General – Dates

 

14th October 2020                    Identify and Report for September fortnights (fortnights 12 and 13)

31st October 2020                    Eligibility for JobKeeper 2.0 Extension 1

31st October 2020                    Meet wage condition for Eligible employees for Fortnights 14 and 15 (starting 28/9 and 12/10 respectively)

14th November 2020                Identify and Report for October fortnights (fortnights 14 and 15)

14th December 2020                Identify and Report for November fortnights (fortnights 16 and 17)

14th January 2021                    Identify and Report for December fortnights (fortnights 18 and 19)

14th February 2021                  Identify and Report for January fortnight (fortnight 20). May include Extension 2 reimbursements (TBC)

 

Extension 1 Fortnights and Wage Condition Dates

 

 

 

Redo for Eligibility as per Steps 1-5 for January, February and March 2021 fortnights (JobKeeper 2.0 Extension 2)