JobKeeper 2.0: Key features of the Commissioner of Taxation’s determinations

Three new determinations from the Commissioner provide clarity for employers on the extension of the JobKeeper payment, write Kavita Panjratan, Andy Hutt and Jenny Wong.

The Commissioner of Taxation has provided additional clarity for employers in three determinations covering the extension of the JobKeeper payment from 28 September 2020.Two determinations relate to the calculation of which tier of payment an employer is entitled to in respect of an eligible worker. The other determination relates to the calculation of GST turnover for a period, which is one of the inputs to the decline in turnover test.The Commissioner has not yet published the rules on...

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Authors: Kavita Panjratan, Andy Hutt,

Published Date: 17 September 2020