The Government has announced that it will wind back the eligibility criteria for the JobKeeper Payment scheme for the extended period from 28 September 2020 to 28 March 2021. This is a welcome concession from the announcement made three weeks ago in which the conclusion of the JobKeeper Payment scheme was extended from 27 September 2020 to 28 March 2021.

The latest announcement is a result of the economic impact the Victorian lockdown will have on the national economy and will ensure that more businesses and employees are eligible to receive JobKeeper payments.

Turnover tests

• For the first extension period to 3 January 2021, businesses and not-for-profits will be required to demonstrate that their actual GST turnover has significantly fallen (using the relevant existing decline in turnover tests) in the September 2020 quarter only relative to the corresponding quarter in 2019.
• For the second extension period to 28 March 2021, businesses and not-for-profits will be required to demonstrate that their actual GST turnover has significantly fallen (using the relevant existing decline in turnover tests) in the December 2020 quarter only relative to the corresponding quarter in 2019.

Under the rules announced on 21 July 2020, businesses would have been required to demonstrate that their turnover for the first period had fallen in both the June and September quarter, and for the third period that their turnover had fallen in all of the June, September and December quarters.

Below are links to examples of the way that the new rules would apply:

• JobKeeper 2.0 – For profit entity with annual turnover of less than $1 billion
• JobKeeper 2.0 – Not-for-profit organisation 

Employee eligibility

• Employees will now qualify for the JobKeeper Payment with effect from 3 August 2020 if they were employed by the business as at 1 July 2020.

Previously, the employee criteria remained unchanged with employees needing to have been employed by the business as at 1 March 2020.

Broadly, the latest JobKeeper Payment changes are summarised below:

The rules and other guidance are summarised on the Treasury Website which can be accessed via the following links:

• Extension of JobKeeper Payment Fact Sheet 
• JobKeeper Payment Fact Sheet

We will continue to keep you updated with further information as it becomes available.