Summary of 新南威尔士州 新型冠状病毒肺炎 lockdown business support
以下概述了新南威尔士州在2021年7月宣布的新型冠状病毒肺炎延长封锁期间为帮助企业而采取的政府支持措施. 注册会计师可以帮助企业分解客户和利益相关者的信息.
服务新南威尔士州工具包 and Webinar for accountants
In response to questions submitted by CA ANZ and other professional associations, the 新南威尔士州 Government has released a Toolkit, 包括 常见问题 以及网络研讨会，以帮助顾问解决会计人员提出的一些问题，这些会计人员正在努力研究新南威尔士州各种新冠肺炎业务支持措施背后的细节. Advisers and their clients are urged to check the Toolkit regularly as more Q&作为添加.
CA ANZ frequently asked questions
新州新冠肺炎业务支持方案的形式和资格标准在不断变化. 澳新银行收到了来自会员的大量问题，我们正积极寻求新南威尔士州政府对这些问题的解答.
CA ANZ has developed an 常见问题解答 document that members can download from My CA. We will continue to update the 常见问题 as further answers are provided by the government. We have also developed a summary of the key issues and questions raised by members.
Frequent changes to Service 新南威尔士州 documents
Service 新南威尔士州 periodically amends key documents (e.g. 的指导方针, 条款和条件)，并在表中提到的“常见问题”文件中添加材料. The changes made are not highlighted for the reader. 我们敦促您查看这些资源，并确保您正在访问新南威尔士州服务网站上发布的最新版本.
New 新南威尔士州 新型冠状病毒肺炎 business support measures Working Group
澳新银行是新成立的新型冠状病毒肺炎业务支持工作组的一部分，新南威尔士州服务和新南威尔士州财政部.
Service 新南威尔士州 and 新南威尔士州 Treasury have agreed to meet weekly with the Working Group, which includes CA ANZ, CPA Australia and the 税 Institute, 确定并解决帮助客户获得新州新冠肺炎业务支持的会计人员所关注的问题. The first meeting was held on 19 August 2021.
We expect these discussions will lead to updated guidelines and more Q&A material on the Service 新南威尔士州 website, particularly for the JobSaver Payment and the 新型冠状病毒肺炎 Micro Business Grant.
希望澳新银行直接向新南威尔士州税务局提出他们的问题和问题(无论是技术或行政方面的)的CAs，请发送电子邮件给澳新银行税务团队，详细信息请见 (电子邮件保护).
| 测量 | Summary | 资源 |
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新型冠状病毒肺炎 Disaster Payment |
Under a combined Commonwealth and 新南威尔士州 Government support package, the 新型冠状病毒肺炎 Disaster Payment has been expanded and increased. From week four of a lockdown because of a Commonwealth Government declared hotspot, pw支付将增加到750美元(从600美元pw)如果一个人失去了每周工作20小时以上或450美元pw 375美元(pw)如果一个人失去了8至不到20小时的工作一周或一天的工作. 新的国家付款率从8月2日的那一周开始，并将对现有的受惠者自动更新. It will be available from day one of any lockdown in the future, with claims made from day eight in arrears, 在英联邦热点宣言期间每周支付一笔款项. No liquid assets test will apply. 新型冠状病毒肺炎灾难支付是不可征税收入和税收方面的免税收入. This applies to assessments for the 2020-21 income year onwards. Application start and end arrangements
Claims for the week of 1 July closed on 28 July 2021 and weekly thereafter, e.g. claims for the week of 8 July close on 4 August 2021 and so on. |
Prime Minister's announcement 28 July 2021 |
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2021 新型冠状病毒肺炎 Business Grant |
A 一次性的 在2021年6月26日至2021年7月17日的至少2周时间内，根据营业额下降情况发放赠款, compared to a comparable period:
For businesses (and not for profits) with:
Employee headcount retention condition applies. The grant may be tax free now that the Commonwealth Bill has passed. Refer to the ATO的指导. 应用程序打开: 2021年7月19日. 应用程序关闭: 2021年9月13日 |
新南威尔士州 government announcement Service 新南威尔士州 common questions 新型冠状病毒肺炎 business grants comparison 新型冠状病毒肺炎 business grant documentation |
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2021 JobSaver Payment |
每两周 支付1美元之间,000年和100美元,从2021年7月18日起，向合资格的雇主和独资经营者(包括非牟利人士)提供每周$ 000，年营业额合计在$75之间,000 and $250 million (up from $50 million):
30% turnover decline test and employee headcount retention conditions apply. For sole traders, the business must be their primary income source. The payments may be tax free now that the Commonwealth Bill has passed. Refer to the ATO的指导. 应用程序打开: 2021年7月26日 应用程序关闭: 2021年10月18日 |
Prime Minister's announcement 28 July 2021 新南威尔士州 Government announcement 28 July 2021 Service 新南威尔士州 common questions 新型冠状病毒肺炎 business grants comparison JobSaver payment documentation |
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2021 新型冠状病毒肺炎 Micro Business Grant |
每两周 支付1美元,500 to businesses (包括 not for profits) with annual turnover between $30,000年和75美元,000.
The grant may be tax free now that the Commonwealth Bill has passed. Refer to the ATO的指导. 应用程序打开: 2021年7月26日. 应用程序关闭: 2021年10月18日. |
新南威尔士州 government announcement 申请服务新南威尔士州Service 新南威尔士州 Frequently asked questions Micro Business grant – Common questions 新型冠状病毒肺炎 business grants comparison |
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工资税减免政策 |
2021/22 payroll tax waivers of 25% for businesses with Australian payrolls between $1.2M and $10M that have experienced a 30% decline in turnover, as well as payroll tax deferrals and interest free repayment plans. 有工资税义务的新南威尔士州企业可以选择将2020/21年度对账单的提交和支付推迟到2021年10月7日. |
新南威尔士州 Treasurer’s media release 22 July 2021 |
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土地税收减免 |
商业, 零售和住宅业主可以享受土地税减免，相当于向陷入财务困境的租户提供的租金减免，最高可达2021年土地税义务的100%. Available for rent reductions made from now until 31 December 2021. |
新南威尔士州 government announcement 新南威尔士州 government support for residential and commercial tenants |
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Residential Tenancy Support Payment |
Residential landlords not subject to land tax can apply for either:
Eligibility in broad terms:
The Residential Tenancy Support Payment now provides up to $3,000 per tenancy agreement (originally $1,500). Landlords who have already claimed up to $1,500 can make a further claim for reduced rent up to a total of $3,000. |
新南威尔士州 government extension of support – 16 August 新南威尔士州 government announcement - 13 July 新南威尔士州 government support for residential and commercial tenants |
| 商业 landlord grant |
A $40 million Hardship Fund will be established to provide a monthly grant of up to $3,小型商业或零售业主提供至少相当于批地金额的租金豁免及符合资格的任何土地税减免，可获豁免. Further information is available on the Service 新南威尔士州 website. |
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Gaming machine tax relief |
俱乐部的博彩税评估推迟到2021年12月21日，酒店的博彩税评估推迟到2022年1月21日. | |
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Small business fees and charges rebate |
唯一的交易员, 小型企业和非营利性企业的所有者可能有资格获得1500美元的费用减免，以抵消合格的新南威尔士州费用和当地政府费用，这些费用将于2021年3月1日到期并支付. The rebate is available until 30 June 2022. |
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员工关系 |
Unlike JobKeeper in 2020, 没有公平工作国家“授权方向”来管理停工或工时减少. Businesses should seek legal advice on employment law issues. |
Last updated: 24 August 2021
相关下载
CA ANZ Frequently asked questions
澳新银行(CA ANZ)开发了一个常见问题解答，回答成员关于新州新型冠状病毒肺炎业务支持的问题.
Download 常见问题 from My CA相关阅读
Helping your clients access 新型冠状病毒肺炎 financial support
Considerations for accountant sign-offs for 新型冠状病毒肺炎 assistance
阅读更多Responding to requests from your client’s financiers
Members are advised to exercise a high degree of caution
阅读更多
