JOBKEEPER 2.0 PAYMENT

The Australian Government has announced cuts to payments under the JobKeeper and JobSeeker schemes but has extended their life spans.

JobKeeper 1.0 will remain till 27 September 2020 and thereafter, JobKeeper 2.0 will continue for a further six months till 28 March 2021. The temporary JobSeeker coronavirus supplement will be extended to 31 December 2020.

The changes to JobKeeper are:

There will be two rates of JobKeeper payments for eligible businesses (including self-employed) and not-for-profits:

1. From 28 September 2020 to 3 January 2021:

for eligible employees and business participants who worked 20 hours or more a week on average in the month of February 2020 – A$1,200 per fortnight
for eligible employees and business participants who worked less than 20 hours a week on average in the month of February 2020 – A$750 per fortnight.

2. From 4 January 2021 to 28 March 2021:

for eligible employees and business participants who worked 20 hours or more a week on average in the month of February 2020 – A$1,000 per fortnight.
for eligible employees and business participants who worked less than 20 hours a week on average in the month of February 2020 – A$650 per fortnight.

The JobKeeper payment will be tapered in the December and March quarters to encourage businesses to adjust to the new environment, supporting a gradual transition to economic recovery. The two-tiered payment aims to better align the payment with the incomes of employees before the onset of the COVID-19 pandemic.

The thresholds for the decline in turnover test will remain the same but now the test must be applied at several points:

To be eligible for the JobKeeper payments from 28 September 2020 to 3 January 2021, businesses and not-for-profits must satisfy the relevant decline in turnover test for the June quarter and for the September quarter based on actual GST turnover.

To be eligible for the JobKeeper payments from 4 January 2021 to 28 March 2021, businesses and not-for-profits must satisfy the relevant decline in turnover test for each of the June, September and December quarters based on actual GST turnover.

The requirement to reassess the eligibility for the JobKeeper payments over the extension period is to ensure that only the businesses that need the most help will continue to receive the payments.

The JobKeeper payment will remain open to new recipients provided they meet the existing eligibility requirements and the additional turnover tests during the extension period.

The Commissioner of Taxation will have discretion to set alternative tests where an employee’s or business participant’s hours were not usual during the February 2020 reference period.

Employers will continue to be required to make payments to employees equal to, or greater than, the amount of the JobKeeper payment (before tax), based on the payment rate that applies to each employee (i.e. the wage condition).

The changes are expected to be implemented through amendments to the legislative instrument, Coronavirus Economic Response Package (Payments and Benefits) Rules 2020

Changes to the JobSeeker program include:

The JobSeeker coronvirus supplement will decrease to A$250 a fortnight from A$550. Therefore, people on JobSeeker will receive a decrease from A$1,100 to A$800 (base rate of A$550 plus the coronavirus supplement) per fortnight after September.
Recipients will be allowed to earn A$300 a fortnight before facing a reduction in their Government payment.
Easing of restrictions for sole traders.

In conjunction with the Government’s announced changes, Treasury has released the report, The JobKeeper Payment: Three-month review. The Government considered the findings in the report in formulating its changes to the JobKeeper payment.

JOBKEEPER 1.0 PAYMENT

As the Australian governments at both federal and state level imposed stricter mitigation measures to slow the spread of the coronavirus (COVID-19) in recent weeks, most businesses particularly those in the tourism, hospitality and retail industries have been hard hit resulting in substantial job losses and retrenched workers across the country.

To strengthen the Australian economy’s ability to withstand the significant economic impacts of COVID-19, on 30 March 2020, the Australian federal government announced its third set of stimulus measure, namely the $130 billion JobKeeper (Wage Subsidy) Payment which brings the total stimulus packages announced to date to $320 billion (i.e. 16.4% of annual GDP).

The Coronavirus Economic Response Package (Payments and Benefits) Bill 2020 was swiftly passed by both Houses of Parliament and received royal assent on 9 April 2020. The Act establishes a framework for the Treasury to make rules by legislative instrument for JobKeeper Payment to be administered by the Commissioner which would allow flexibility in payment arrangements and necessary changes be made quickly to respond appropriately to the economic impacts of COVID-19.

According to the Treasury’s Rules (“Rules”), the key eligibility requirements and administration processes are as follows:

JobKeeper Payment

From 30 March to 27 September 2020, affected employers (including non-for-profits) will be able to claim $1,500 (before tax) per fortnight per eligible employee for a maximum of 6 months, with the first payment due to be received in the first week of May 2020.

This means that for eligible employees who earn below $1,500 per fortnight, they will now receive $1,500 per fortnight (including part of the wage subsidy their employer will receive from the Australian Taxation Office (“ATO”)). Please note that their employer can choose whether to pay superannuation on any additional wage in excess of the employee’s normal wage.

For those who earn more than $1,500 per fortnight, they will continue to receive their normal wage but their employer will receive $1,500 from the ATO to subsidise its costs of employment and the pressure of that on its business).

JobKeeper Payment scheme operates on a “one in, all in” basis such that an eligible employer cannot choose which eligible employees will participate in the scheme.

To be an eligible employer (including self-employed businesses):
- On 1 March 2020, it:
  - (i) carried on a business in Australia with an Australian business Number (“ABN”), or was a non-profit body pursuing its objectives principally in Australia; and
  - (ii) employed eligible employee(s) (or had an eligible business participant where the business owner is not an employee);
- At the end of the relevant fortnight, it satisfies the basic decline in turnover test which requires its projected GST turnover (including supplies already made and likely to be made) to fall by:
  - - at least 30% for businesses with prior year actual (or current year projected) aggregated (annul) turnover of less than $1 billion;
    - at least 50% for businesses with prior year actual (or current year projected) aggregated (annual) turnover of $1 billion or more; or
    - at least 15% for charities registered with the Australian Charities and Not-for-profits Commission (ACNC) (excluding universities and schools);
      
      Note: once it satisfies the basic test, it does not need to retest its turnover in later months.

- The period in which projected turnover decline is assessed (i.e. turnover test period) can be 1 month (in any months from March to September 2020) or 1 quarter (starting on 1 April 2020 or 1 July 2020) relative to the corresponding period 1 year ago;
- Where it does not have an appropriate comparison period in 2019 to satisfy the basic decline in turnover test, it may apply an alternative test instead if it falls into 1 of the 7 classes of entities (for which the Commissioner has determined alternative tests);Please refer our FAQ for more information

- It must not be in liquidation or bankruptcy; and

- It must not be in receipt of separate government support that requires it to forego JobKeeper Payment.

To be an eligible employee they:
- On 1 March 2020, they:
  - (i) were a permanent full time or part time, or a long term casual (on a regular and systematic basis for more than 12 months) employee of the eligible employer;
  - (ii) were:
    - - (a) an Australian resident for social security purposes (i.e. Australian citizen, Australian permanent resident or holder of a protected special category visa, whose usual place of residence was in Australia); or
    - (b) an Australian resident for tax purposes while on a special category (subclass 444) visa (generally New Zealand citizens living in Australia); and
  - (iii) were at least 16 years old;

- At any time during the relevant fortnight, they:
  - (iv) are employed by that eligible employer (including those stood down or re-hired);
  - (v) do not receive parental leave pay, and dad and partner pay. JobKeeper Payment from another employer;
  - (vi) do not receive Australian workers compensation where they are totally incapacitated to work
  - (vii) do not receive JobKeeper payment from another employer;
- They have completed and provided an employee nomination notice to that eligible employer agreeing to be nominated as en eligible employee (such that the employer can confirm their eligibility where the employee has more than 1 job and has not nominated another qualifying employer to receive JobKeeper payment); and
- They must notify Services Australia of their JobKeeper Payment if currently receiving an income support payment (e.g. Jobseeker payment).

For self-employed businesses, business owners who are not employees can also receive JobKeeper Payment subject to satisfaction of the following additional conditions (under Division 3 of the Rules):
- Only 1 individual as a (self-employed) owner of a business can receive JobKeeper Payment (where other business owners are employees, they may qualify as eligible employees if the requisite conditions above are satisfied);
- That individual must be an eligible participant of that business (and not be entitled to JobKeeper payment from another business either as an owner or an employee);
- To be an eligible business participant, the individual:
  - (i) On 1 March 2020 and at any time in the relevant fortnight, must be actively engaged and have a particular role in the business as follows (i.e. business participation requirements):
    
    - If the business entity is a sole trader, the individual must be that entity;
    - If partnership, the individual must be a partner in the partnership;
    - If trust, the individual must be an adult beneficiary of the trust; or
    - If company, either a director or shareholder of the company;
  - (ii) On 1 March 2020, must be at least 16 years old and satisfy the Australian residency requirement (as applicable to an eligible employee above) (i.e. 1 March 2020 requirements); and
  - (iii) Must provide a notice in an approved form to the business agreeing to be nominated as en eligible business participant (and not be nominated by another business) (i.e. nomination requirements); and
- The business had an ABN on 12 March 2020 and either:
  - (i) had an amount included in its assessable income for the 2019 income year and it was included in the individual’s income tax return lodged as at 12 March 2020 (or such later time as allowed by the Commissioner); or
  - (ii) made a supply during the period 1 July 2018 to 12 March 2020 and provided this information to the Commissioner as at 12 March 2020 (or such later time as allowed by the Commissioner).

- To apply, the eligible employer must:
  - Notify the ATO of its election to participate in the JobKeeper scheme and provide certain information (such as eligible employees’ details) in an approved form before the end of the relevant fortnight. For the fortnights ending on 12 April and 26 April 2020, transitional rules allow election be made by 26 April 2020 and the ATO has further extended it to 31 May 2020;.
    
    From 20 April 2020, the ATO has made available an online enrolment form for completion by any eligible employers who elect to claim JobKeeper payment for the above first 2 fortnights in April 2020 (to provide their bank details and estimated number of eligible employees).
    
    Subsequently, they will need to complete an application form (available from 4 May 2020) to confirm and provide specific details of their eligible employees (which can be prefilled from Single Touch Payroll reports).
  - Notify each eligible employee in writing within 7 days that they have been nominated to receive JobKeeper Payment, and receive a completed employee nomination notice from that employee before you claim JobKeeper payment for them;
  - Pay each eligible employee at least $1,500 (before tax) per fortnight before the end of each relevant period (except for the first 2 fortnights ending on 12 April and 26 April 2020 which can be paid by 8 May 2020) using your payroll system (for employees who are on monthly payroll, the ATO will re-allocate wages between fortnightly periods);
  Note: JobKeeper Payment will be subject to PAYG thus the net cash receivable by the employee may be less than $1,500 per fortnight.
  - Report these payroll information to the ATO through Single Touch Payroll;
  - Prepare and lodge monthly JobKeeper Declaration report within 7 days of the end of each month to:
    - - (i) re-confirm eligible employees have not changed; and
      - (ii) report current GST turnover for the month (in which fortnightly JobKeeper Payment is sought) and projected GST turnover for the following month (for purposes of monitoring the economic impact of the coronavirus).
  - Report current GST turnover for each reporting month (in which fortnightly JobKeeper Payment is sought) and projected GST turnover for the following month, within 7 days of the end of reporting month (for purposes of monitoring the economic impact of the coronavirus); and

- For self-employed businesses, they must also provide their ABN, nominate an individual as an eligible business participant to receive JobKeeper payment, provide that individual’s Tax File Number and a declaration of recent business activity
  
  In addition, before a business enrols for JobKeeper payment, that individual will need to complete a business participant nomination notice which will be kept by the business in its records.
  
  Sole traders will need to log into the Business Portal using myGovID to register instead.

In the meantime, if you have any questions, please do not hesitate to contact one of our partners (Mark, Greg and Justin) or our tax director (Melanie).

Federal Stimulus Package 2

On 22 March 2020, the Australian Federal Government announced a second set of stimulus package in response to the economic effects of the coronavirus (COVID-19) as the outlook has deteriorated since its initial response announced on 12 March 2020. These economic stimulus packages now total $189 billion (i.e. 9.7% of annual GDP).

On 23 March 2020, the various Coronavirus Economic Response Package Bills 2020 passed both Houses of Parliament and received royal assent the next day.

There are 3 target areas:

1. SUPPORTING INDIVIDUALS & HOUSEHOLD

Temporary early release of superannuation
- Individuals affected by the coronavirus will be able to access up to $10,000 of their superannuation in 2019-20 and a further $10,000 in 2020-21, tax free.
- To be eligible, the individual must:
- Be unemployed;
- Be eligible to receive a job seeker payment, youth allowance (for jobseekers), parenting payment, special benefit or farm household allowance; or
- On or after 1 January 2020, be made redundant; have their working hours reduced by 20% or more; or if you are a sole trader, have your business suspended (or your business’s turnover reduced by 20% or more).
- Eligible individuals can apply online through myGov from mid-April 2020 to 30 June 2020 for access to the 2020 year early release, and from 1 July 2020 to approximately 30 September 2020 the 2021 year early release. Once the Australian Taxation Office (“ATO”) has approved the application, it will notify the individual’s superannuation fund without the need for them to apply to the fund.
- Money withdrawn will not affect Centrelink or Veterans’ Affairs payments.

Temporarily reducing superannuation minimum drawdown rates
- Temporarily reducing minimum drawdown by 50% for account-based pensions and similar products for 2019-20 and 2020-21, reducing the need to sell investment assets to fund minimum drawdown by retirees.

Income support for individuals
- In the next 6 months, temporarily expanding eligibility to income support payments and establishing a new, time-limited coronavirus supplement to be paid at $550 per fortnight.
- Existing and new recipients of JobSeeker Payment, Youth Allowance Jobseeker, Parenting Payment, Farm Household Allowance and Special Benefit, or small businesses that develop e-commerce and online services will be eligible.

Payments to support household
- Making 2 separate $750 payments (first payment from 31 March 2020 and second payment from 13 July 2020) to social security, veteran and other income support recipients and eligible concession card holders.
- Those eligible for the coronavirus supplement will not receive the second payment.

Reducing social security deeming rates
- Reducing both the upper and lower social security deeming rates by a total of 0.75% (including 0.5% announced on 12 March 2020).
- As of 1 May 2020, the upper and lower deeming rates will be 2.25% and 0.25% respectively, reflecting the low interest rate environment and its impact on income from savings.
- The change will benefit around 900,000 income support recipients, including around 565,000 Age Pensioners (who will, on average receive around $105 more in the first full year).

2. SUPPORTING BUSINESSES

Increasing the instant asset write off (same as that announced on 12 March 2020)
- From 12 March 2020 until 30 June 2020, increasing the instant asset write off threshold from $30,000 to $150,000, and expanding access to businesses with aggregated annual turnover of less than $500 million (up from $50 million).
- This threshold applies on a per asset basis, to both new and second-hand assets first used (or installed ready for use) in this period.

Backing Business Investment (same as that announced on 12 March 2020)
- For new assets purchased from 12 March 2020 and first used (or installed) by 30 June 2021, businesses with aggregated annual turnover of less than $500 million will be able to deduct 50% of the asset’s cost on installation, with the remaining cost being depreciated under existing rules, in order to accelerate depreciation deductions.
- Eligible assets are new assets (including intangibles such as patents) that are depreciable under Division 40 of the Income Tax Assessment Act 1997 (“ITAA 1997”). Similar to IAWO, capital works (e.g. buildings, structural improvements, etc) depreciable under Division 43 of the ITAA 1997 do not qualify for BBI. In addition, second hand assets are also excluded.
- Generally, assets that do not qualify for IAWO may qualify for BBI provided they are new assets that do not fall into any categories of excluded assets above.
- This means that in the first eligible year, the business will be able to claim not only 50% of the cost, but also the allowable depreciation of the balance of cost of the asset under applicable depreciation rules.

Boosting cash flow for employers
- Small and medium businesses as well as not-for-profits (including charities) with aggregated (prior year) annual turnover of less than $50 million which employ workers will qualify for this temporary cash flow assistance.
- For March to June 2020, eligible employers will receive a payment equal to 100% of their salary and wages withheld (up from 50%), with the maximum payment being increased from $25,000 to $50,000. In addition, the minimum payment is being increased from $2,000 to $10,000 for eligible businesses that pay salary / wages but are not required to withhold tax.
- Quarterly lodgers will receive this “cash flow boost” in their March 2020 and June 2020 quarters activity statements, while monthly lodgers in their March 2020 to June 2020 monthly activity statements (with payment at a rate of 300% in the March 2020 statement to be on equal footing with quarterly lodgers).
- For July to October 2020, eligible entities must continue to be active to receive an additional payment equal to the total initial “cash flow boost” they have received, meaning a total of at least $20,000 and maximum of $100,000 under both payments.
- The “cash flow boost” will be tax free and automatically credited by the Australian Taxation Office upon employers lodging upcoming activity statements from 28 April 2020.

Supporting apprentices and trainees (same as that announced on 12 March 2020)
- Small businesses which employ fewer than 20 full-time employees with an apprentice (or trainee), can apply for a wage subsidy of 50% of the apprentice’s (or trainee’s) wage paid from 1 January 2020 to 30 September 2020.
- The wage subsidy is capped at $21,000 ($7,000 per quarter) per eligible apprentice (or trainee). Existing apprentices (or trainees) employed prior to 1 January 2020 can also qualify.
- Employers of any size, and Group Training Organisations that re-engage an eligible out-of-trade apprentice (or trainee) will be eligible for the subsidy, provided the apprentice (or trainee) must have been in-training with a small business as at 1 March 2020.
- Employers can register for the subsidy from early April 2020 to 31 December 2020, and must have their eligibility assessed by an Australian Apprenticeship Support Network (AASN) provider.
- Where employers receive JobKeeper Payment, they will not be eligible to receive this apprentice / trainee wage subsidy from 1 April 2020 onwards for the same apprentices (or trainees).

Assistance for coronavirus affected regions and communities
- The Government has set aside an initial $1 billion to support those regions and communities that have been disproportionately affected by the Coronavirus, including those heavily reliant on industries such as:
  - Tourism
  - Agriculture
  - Education
- The $1 billion will be provided through existing or newly established Government programs, and will be used to help businesses identify alternative export markets or disrupted supply chains.
- In addition, the Government will provide relief to the airline industry from a number of taxes and Government charges estimated up to $715 million.

Temporary relief for financially distressed businesses
- Temporarily increasing the threshold at which creditors can issue a statutory demand on a company and the time companies have to respond to statutory demands.
- Temporarily providing relief for directors from any personal liability for trading while insolvent, and flexibility in the Corporations Act 2001 to provide targeted relief from provisions of the Act to deal with unforeseen events arisen as a result of the Coronavirus health crisis.
- Tailoring solutions by the Australian Taxation Office for owners or directors of businesses that are struggling, including temporary reduction of payments or deferrals, or withholding enforcement actions (such as director Penalty Notices and wind-ups).
- This measure provides a safety net for otherwise profitable and viable businesses which may be pushed into insolvency and winding up.

3. SUPPORTING THE FLOW OF CREDIT

Support for immediate cash flow needs of SMEs
- Under the coronavirus small and medium enterprises (SME) guarantee Scheme, the Government will provide a guarantee of 50% to SME lenders to support new short-term unsecured loans for working capital, up to $40 billion of new lending.
- SMEs with a turnover of up to $50 million will be able to borrow up to a maximum of $250,000 for 3 years with an initial 6 months repayment holiday without security.
- The scheme will commence early April 2020 till 30 September 2020.

Quick and efficient access to credit for small businesses
- Temporary 6-month exemption from responsible lending obligations for lenders providing any credit for business purposes (including new credit, credit limit increases and credit variations / restructures) to existing small business customers.

Reserve Bank of Australia’s support for flow and reduced cost of credit
- Reserve Bank of Australia’s (RBA) package announced on 19 March 2020 will put downward pressure on borrowing costs for households and businesses.
- Banks will have access to at least $90 billion funding at 0.25% fixed interest rate reducing banks’ funding costs (thus in turn reducing interest rates for borrowers).
- RBA’s term funding facility will offer additional low-cost funding to banks if they expand their business lending, with particular incentives applying to new loans to SMEs.
- In addition, RBA announced a further easing in monetary policy by reducing the cash rate to 0.25%. It is also extending and complementing the interest rate cut by taking active steps to target a 0.25% yield on 3-year Australian Government Securities.

Support for non-ADI and smaller ADI lenders in the securitisation market
- Providing the Australian Office of Financial Management (AOFM) with $15 billion to invest in structured finance markets used by smaller lenders (including non-Authorised Deposit-Taking Institutions (non-ADI) and smaller Authorised Deposit-Taking Institutions (ADI), making direct investments in primary market securitisations by these lenders and in warehouse facilities.

Australian Prudential Regulation Authority ensuring banks are well placed to lend
- Australian Prudential Regulation Authority (APRA) will temporary change its expectations regarding bank capital ratios to support banks’ lending to customers, particularly if they wish to take advantage of the new facility being offered by RBA.

For further information, please refer to the various fact sheets available on the Australian Treasury website at https://treasury.gov.au/coronavirus

If you have any questions, please do not hesitate to contact one of our partners (Mark, Greg and Justin) or our tax director (Melanie).

Federal Stimulus Package 1

On 12 March 2020, the federal government announced an Economic Stimulus Package to help the Australian economy withstand and recover from the economic impacts of the coronavirus (COVID-19). It is designed to support business coantinuity, confidence and employment.

These measures are intended to be legislated in late March 2020 and include:

Increasing the Instant Asset Write-Off (IAWO)

From 12 March 2020 until 30 June 2020, the government will increase the instant asset write off threshold from $30,000 to $150,000, and expand access to businesses with aggregated annual turnover of less than $500 million (up from $50 million).
This threshold applies on a per asset basis, to both new and second-hand assets first used (or installed ready for use) in this period.

Backing Business Investment (BBI)

For new assets purchased from 12 March 2020 and first used (or installed) by 30 June 2021, businesses with aggregated annual turnover of less than $500 million will be able to deduct 50% of the asset’s cost on installation, with the remaining cost being depreciated under existing rules, in order to accelerate depreciation deductions.
Eligible assets are new assets (including intangibles such as patents) that are depreciable under Division 40 of the Income Tax Assessment Act 1997 (“ITAA 1997”). Similar to IAWO, capital works (e.g. buildings, structural improvements, etc) depreciable under Division 43 of the ITAA 1997 do not qualify for BBI. In addition, second hand assets are also excluded.
Generally, assets that do not qualify for IAWO may qualify for BBI provided they are new assets that do not fall into any categories of excluded assets above.
This means that in the first eligible year, the business will be able to claim not only 50% of the cost, but also the allowable depreciation of the balance of cost of the asset under applicable depreciation rules.

Boosting Cash Flow for Employers

This measure will provide temporary cash flow assistance to small and medium businesses with aggregated (prior year) annual turnover of less than $50 million which employ workers.
Eligible businesses that withhold tax on their employees’ salary and wages will receive a payment equal to 50% of the amount withheld, from the Australian Taxation Office upon lodgement of their activity statements, up to a maximum of $25,000 in total.

TYPE OF LODGER ELIGIBLE PERIOD LODGEMENT DUE DATE

Quarterly   Quarter 3 (Jan, Feb, Mar 2020) 28 April 2020
Quarter 4 (Apr, May, June 2020) 28 July 2020

Monthly   March 2020 21 April 2020
April 2020 21 May 2020
May 2020 21 June 2020
June 2020 21 July 2020
Eligible businesses that pay salary / wages but are not required to withhold tax will still receive a minimum payment of $2,000.
This cash flow payment will be tax free.

Supporting Apprentices and Trainees

Small businesses which employ fewer than 20 full-time employees with an apprentice (or trainee), can apply for a wage subsidy of 50% of the apprentice’s (or trainee’s) wage paid from 1 January 2020 to 30 September 2020.
The wage subsidy is capped at $21,000 ($7,000 per quarter) per eligible apprentice (or trainee). Existing apprentices (or trainees) employed prior to 1 January 2020 can also qualify.
Employers of any size, and Group Training Organisations that re-engage an eligible out-of-trade apprentice (or trainee) will be eligible for the subsidy, provided the apprentice (or trainee) must have been in-training with a small business as at 1 March 2020.
Employers can register for the subsidy from early April 2020 to 31 December 2020, and must have their eligibility assessed by an Australian Apprenticeship Support Network (AASN) provider.

Assistance for Severely Affected Regions

The Government has set aside an initial $1 billion to support those regions and communities that have been disproportionately affected by the Coronavirus, including those heavily reliant on industries such as:
- Tourism
- Agriculture
- Education
The $1 billion will be provided through existing or newly established Government programs including:
- Waiver of the Environmental Management Charge for tourism businesses that operate in the Great Barrier Reef Marine Park for the remainder of 2020.
- Waiver of entry fees to Commonwealth National Parks for the remainder of 2020.
- Additional assistance to help businesses identify alternative export markets or supply chains.

Once the draft legislation to implement the above measures has been released, we will provide you with further information on the fine detail as soon as possible.

In the meantime, if you have any questions, please do not hesitate to contact one of our partners (Mark, Greg and Justin) or our tax director (Melanie).

JobKeeper 2.0 Payment Package

COVID-19 Federal Stimulus Packages

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