JobKeeper Payments: Australian Tax Office

Charities (other than universities or schools) registered with the Australian Charities and Not-for-profits Commission (ACNC) can use this form to elect to exclude government grants from their JobKeeper turnover test.

Government grants include consideration for supplies you make, received from:

  • an Australian government agency
  • a local government body
  • the United Nations or its agency.

Where to send this form

Up to and including 13 June 2020, you can either:

email the completed form to the ATO endorsements mailbox *
wait until the Business Portal secure messaging function is available.

From 14 June 2020:

  • you can lodge the form via the Business Portal using the secure messaging function
  • Select the topic ‘GST’ and the subject ‘ACNC Elect to exclude grants’
  • Attach the form

 
your registered tax agent can also lodge on your behalf using Online services for agents.

*Sending emails has the risk of potential compromise of personal information as transmission is on a public domain.

When to send this form

Workout the relevant GST turnover

If you enrolled in JobKeeper:

  • up to and including 13 June 2020, you need to lodge this form by 20 June 2020
  • on or after 14 June 2020, you need to lodge this form within seven days of enrolling in the JobKeeper scheme.

Next steps:

Download the Election to exclude government grants from turnover for ACNC-registered charities (other than universities or schools) form 
 

If you can't download the form, you can obtain a copy by phoning our publications ordering service on 1300 720 092.

The ATO has clarified our position on employment termination payments (ETPs) in relation to JobKeeper payments and employees who have been terminated or made redundant.                         

From JobKeeper fortnight 6 (starting 8 June 2020) until the end of the scheme, ETPs cannot be included as part of the $1,500 an employer makes to eligible employees and claims as a JobKeeper reimbursement from the ATO.

If employers claimed JobKeeper payments that included ETPs paid to terminated employees between JobKeeper fortnights 1 to 5 - from 30 March to 7 June - the ATO will not recover an overpayment that has occurred as a result of these payments.

For more information on payment types to employees that can be claimed, visit our paying your eligible employees page on ato.gov.au

We are here to help you get through these tough times. Please do not hesitate to reach out if you need any support or assistance.

NDIS Providers: Can charities disregard NDIS payments received?

ACNC registered charities (except schools and universities) are able to elect to disregard from their JobKeeper turnover, supplies they make where the consideration for the supply is provided by Australian government agencies (or a local governing body, the United Nations, or an agency of the United Nations).

When an NDIS participant selects the National Disability Insurance Agency (NDIA) to manage their plan and pay for their support, these payments are made from the participant’s NDIS funds to the provider. These payments are not payments provided by an Australian government agency. This means that these payments cannot be disregarded from the JobKeeper turnover because the consideration for the supplies made by the provider (an ACNC registered charity) to participants is not provided by an Australian government agency.

Similarly, when an NDIS participant chooses to self-manage their own funding or chooses another Plan Manager (other than the NDIA) to pay a provider (an ACNC registered charity), on their behalf, these payments cannot be disregarded from the JobKeeper turnover.

If the provider isn’t an ACNC registered charity then no amounts can be disregarded.

NDIS providers with multiple operations

Eligibility to access the JobKeeper payments is assessed by considering a legal entity as a whole. That is, if you operate multiple business units within the same legal entity and under the one ABN, activities from all these business units must be taken into account as part of the overall legal entity’s GST turnover. Separate sites operating under the one ABN should also be assessed as part of the overall entity’s activities to assess eligibility for the JobKeeper payments.

Commissioner discretion

The Commissioner cannot provide an alternative test for decline in turnover unless the Commissioner is satisfied there is not an appropriate relevant comparison period. The discretion cannot be made for other circumstances or for an individual entity.

The Commissioner issued a legislative instrument to provide alternative tests addressing various circumstances where there was not an appropriate relevant comparison period. More information on these alternative tests is available on the ATO website.

Information provided by ATO, 14 May 2020. This information is also shared on the National Disability Services website. View the fact sheet on the NDS website here

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