Q: What grants are available in Round 2 of the Small Business Grant?

Round 2 of the South Australian Small Business Grant has been expanded and now comprises of two grants:

  1. Employing Small Businesses, that meet the eligibility criteria, have access to a $10,000 grant; and
  2. Non-employing Small Businesses, that meet the eligibility criteria, have access to a $3,000 grant.

Q: How is the non-employing Business defined?

Round 2 of the South Australian Small Business Grant has been expanded to include a $3,000 grant for non‑employing businesses operating from a commercial premises. The non-employing Small Business Grant ($3,000) is open to businesses that had no employees as at 30 September 2020.  A non-employing business must be operating from a commercial premises and be participating in the JobKeeper extension from 28 September 2020 (JobKeeper extension 1) or from 4 January 2021 (JobKeeper extension 2).

Alternatively, the Employing $10,000 grant is open to businesses that employed staff as at 30 September 2020. If your business has had to let staff go after 30 September 2020 as a result of closure or being highly impacted by shutdown restrictions announced by the Government to-date, subject to meeting the other eligibility criteria you will be eligible to apply for the $10,000 grant.

Q: What is meant by a commercial premises?

The following tables show the Land Use Codes as utilised by the Valuer-General, and the categories of land uses that appear on your Council rates notice if they are differentiating on land use1, that will be considered commercial premises, where a premises is present on the land that is being leased, or capable of being leased in the case of the owner/occupier, by the applicant for the purpose of this grant:

Land Use Code

Category of land use

Eligibility for $3000 Grant

1100 – 1599

1700

1720 ** – 1780

1833

1900 - 1921

Residential

Not eligible

2000 – 2990

1600

1800-1832

1834

Commercial

Eligible

3100-3909

Industrial

Eligible

4100-4999

Vacant land

Not eligible

5100-5990

Institutions

Eligible

6400-6990

Public Utilities

Eligible

7100-7900

Recreation

Eligible

8100 -8999

Mining and Quarrying

Eligible

9100 – 9990

1990 - 1999

Primary Production*

Eligible

* Note that Primary Production will only be eligible where the business type is consistent with the Primary Production land use (for example a book keeper operating from a farmlet would not be eligible)

** Land Use Code 1720, 1760 and 1770 maybe eligible

[1] The Local Government Act 1999 provides for nine categories of land use that are permissible differentiating factors under regulation 14 of the Local Government (General) Regulations 2013. The tenth, Marina Berths, is outlined under s 156(4a) of the Local Government Act 1999.

Category of land use

Eligibility for $3000 Grant

Residential

Not eligible

Commercial - Shop

Eligible

Commercial - Office

Eligible

Commercial - Other

Eligible

Industry - Light

Eligible

Industry - Other

Eligible

Primary Production*

Eligible *

Vacant land

Not eligible

Other

Eligible, with some exceptions

Marina Berth

Eligible

Q: Where can I find the Certificate of Title reference for my business premises?

The Plan SA SA Property and Planning Atlas: https://sappa.plan.sa.gov.au/ and the Location SA Map Viewer: https://location.sa.gov.au/viewer/ are useful resources to search for Certificate of Title (Parcel Cadastre / Volume / Folio).

If you cannot find the Certificate of Title reference you may instead enter the property Valuation number or address of the commercial property in the grant application form.

Q: What evidence is required that I operate from commercial premises?

Evidence of commercial premises includes the examples listed below:

  • If a tenant – a current commercial rental agreement of six months or longer, or most recent council rates notice with an eligible land use code*.
  • If a licensee – a current commercial lease or similar agreement of six months or longer, or most recent council rates notice with an eligible land use code.
  • If an owner/occupier of a fixed commercial premises – the most recent council rates notice with an eligible land use code

A residential property or vacant land is not considered a commercial premises for the grant.

Q: I operate a mobile business. Can I apply for this grant?

No, mobile businesses are not eligible to apply unless the business operates from a fixed commercial premises.

Q: Are operators of taxis, Ubers and other commercial passenger vehicle ride services eligible for a grant?

A registered commercial passenger vehicle, such as a taxi or Uber vehicle, is not considered a fixed commercial premises or location. Therefore, an applicant whose commercial passenger vehicle is listed as their commercial premises or location is not eligible for funding under this program.

However, an applicant who is a tenant, licensee or owner of a fixed commercial premises (i.e. not a residential premises) that serves as a base for their commercial passenger vehicle ride service, may be eligible for funding under this program, subject to meeting the other eligibility criteria.

Q: Is a contractor considered an employee for the purpose of assessing eligibility for the $10,000 (Employing Business) Small Business Grant?

To be considered an employee, staff must be under the control of the business, receive regular PAYG salary or wages, and have Pay As You Go Withholding amounts as well as superannuation paid by the employer.

Q: Are sole-traders eligible for the Small Business Grants?

Sole traders that do not employ staff may apply for the $3,000 (Non-employing Business) grant.

Sole traders that employ staff may apply for the $10,000 (Employing Business) grant.  A business or not-for-profit must have employed staff as at 30 September 2020 to be eligible for this grant.  To be considered an employee, staff must be under the control of the business, receive regular PAYG salary or wages, and have Pay As You Go Withholding amounts and superannuation paid by the employer.  An owner is not considered to be an employee for the purpose of the $10,000 grant.

Q: Are partners in a partnership eligible for the Small Business Grant?

The $3,000 (Non-employing Business) grant is open to partnerships that do not employ staff.

To be eligible for the $10,000 (Employing Business) grant a business or not-for-profit must have employed staff as at 30 September 2020.  Partners are not considered to be employees for the purpose of the $10,000 grant.

Q: Are Trusts eligible for the Small Business Grants?

A trust structure does not prevent an applicant from applying or being eligible for the Small Business Grants. The trust will still need to meet all the criteria of the grant programs.

A beneficiary of a trust is not deemed an employee, just because they are a beneficiary. Being deemed an employee requires a genuine employer/employee relationship with Pay As You Go Withholding amounts and superannuation paid by the employer.

Q: Are directors or shareholders of a company deemed to be an employee for the Small Business Grant?

A company can employ a director or shareholder in a role other than a director or shareholder. The employee would receive regular PAYG salary or wages, and Pay As You Go Withholding amounts and superannuation would be paid by the employer. Where the company employs workers, including a director or shareholder, they may be eligible for the $10,000 (Employing Business) grant.

Q: I operate multiple separate and distinct businesses with no employees. Am I eligible for a grant for each business?

No, where multiple businesses meeting the eligibility criteria are controlled by one individual, company, partnership, or trustee, funding will be restricted to one grant for all businesses controlled by the individual, company, partnership, or trustee.

Q: How do I calculate turnover?

Turnover will be defined according to the current calculation for GST purposes and is reported on Business Activity Statements. It includes all taxable supplies and all GST free supplies but not input taxed supplies.

Under the GST law, only Australian based sales are included and therefore, only Australian based turnover is relevant.

Q: What evidence do I need to provide to prove my business has an annual turnover of more than $75,000?

A Business Activity Statement (BAS) is required as evidence that your business has an annual turnover of more than $75,000.  If you are unable to provide a BAS, you must provide business bank statements or audited financial statements to evidence that your business activities in the 2018-19 or 2019‑20 financial year meet the eligibility criteria.

Q: I am registered for GST, however my turnover was below $75,000 in 2018-19 and is likely to be below $75,000 in 2019-20. Can I still apply?

No, eligibility requirements are for turnover greater than $75,000 in 2018-19 or 2019‑20.

Q: I am a not-for-profit with turnover above $75,000 but am not registered for GST.

The BAS registration threshold for not-for-profit organisations is $150,000 so it is possible to have annual turnover greater than $75,000 but not be registered.  Not-for-profit organisations that are not registered for GST are asked to upload evidence with their application that annual turnover is greater than $75,000.

Q: What are acceptable versions of BAS?

  1. Evidence must clearly indicate that the business activity statement has been lodged with the ATO (lodged Business Activity Statements are available on the ATO’s Business Portal or through your tax agent).
  2. Activity has occurred in FY2019-20 (can be either monthly or quarterly BAS, depending on how your business reports).
  3. If on an ATO letterhead – it should include the phrase “Activity Statement”.
  4. Multiple forms of evidence may make up an acceptable submission, as long as there is:
    1. Evidence it has been lodged with the ATO (could include payment confirmation).
    2. An ABN (first 11 digits of BPAY reference may include ABN if not stated elsewhere).
    3. Activity has occurred in the current financial year

Q:  How much can my business apply for under the Small Business Grants?

Employing businesses and not-for-profit organisations can apply for a one-off grant of $10,000.

Non-employing businesses and not-for-profits can apply for a one-off grant of $3,000

Q: I run a not-for-profit organisation, can I apply for a grant under the Small Business Grants?

Not-for-profit organisations may apply for a grant as long as they meet the eligibility criteria.

Q: If I am a successful applicant, are there restrictions on what I can spend the funds on?

No. The grants are provided to support eligible businesses that have been adversely impacted by COVID-19.

This may include expenditure on:

  • Utilities, salaries and rent.
  • Seeking financial, legal or other advice to support business continuity planning.
  • Developing the business through marketing and communications activities.

Other supporting activities related to the operation of the business.

Q: What if my total Australian taxable payroll was over $1.5 million in 2018-19 but was below $1.5 million in 2019-20 due to impacts from the COVID pandemic?

You can apply for the payment if your payroll was below $1.5 million in 2019‑20.

Q: I have not applied for JobKeeper, can I still apply?

No.  You must be participating in the JobKeeper extension from 28 September 2020 or 4 January 2021 to apply.

Small Business Grant applicants should complete both the ‘enrol’ and ‘declare’ stages of JobKeeper before applying for the Small Business Grant (not just enrol).

Q: How do I provide evidence that my business is an eligible business participant in, and has received payment from, the Commonwealth’s JobKeeper Payment scheme?

Small Business Grant applicants should complete both the ‘enrol’ and ‘declare’ stages of JobKeeper before applying for the Small Business Grant (not just enrol).

The Small Business Grant application form will require you to provide your most recent JobKeeper Business Monthly Declaration receipt ID or enrolment receipt ID generated from the Australian Taxation Office (ATO) Business Portal.

Please make sure the ABN on your application is the same as the ABN registered for JobKeeper. If the ABN and receipt ID do not match, the application will be considered ineligible.

Q: Are JobKeeper payments included to calculate the payroll threshold ($1.5 million total Australian taxable payroll)?

JobKeeper payments are excluded from the calculation of total Australian payroll.

Q: My turnover has not decreased significantly, but I believe it will in the coming months. Am I eligible?

You must be participating in the JobKeeper extension from 28 September 2020 (JobKeeper extension 1) or from 4 January 2021 (JobKeeper extension 2)  to be eligible for the Small Business Grants. Details of the ATO’s decline in turnover test to participate in the JobKeeper extension are available at www.ato.gov.au

Q: I have already applied / received a COVID-19 assistance grant from the Government of South Australia to assist my business. Can I still apply for the Small Business Grant?

Yes.

Q: Can my accountant/lawyer apply on my behalf?

Yes, it is permissible for an agent such as an accountant or lawyer to submit the application on behalf of business provided they have been instructed to do so by the following authorised people:

  • In the case of a business that is a sole trader that employs, the sole trader
  • In the case of a business that is a partnership that employs, a partner
  • In the case of a business that is a body corporate that employs, a director, secretary, public officer or equivalent.

Q: Is the Small Business Grant taxable?

An application has been lodged with the ATO for the grants to be treated as Non Income Non Exempt in accordance with the treatment afforded similar Victorian small business grants.

This treatment only applies to grant programs approved after 13 September 2020, accordingly the ATO advice (found here) first round of grants should be treated as taxable income is unchanged.

Q: Are applications for Round 1 of the Small Business Grant still open?

No, the Round 1 of the Small Business Grants closed on midnight 1 June 2020.

Q: Can previous recipients of the State Government’s Small Business Grant (Round 1) apply for this grant?

Yes.

Q: Will the value of other State Government COVID-19 related grants received be deducted from the Round 2 Small Business Grants?

No.

Q: I was significantly impacted by the circuit breaker shutdown in November 2020, am I eligible for a grant?

The due date for applications has been extended to 28 February 2021. This will allow businesses who qualify for the second extended JobKeeper payment from 4 January 2021, based on turnover in the December quarter 2020, to apply for the grant.

All other relevant grant criteria needs to be meet.

Only one grant can be received in round 2 of the Small Business Grant.

Application form related FAQs

Q: I cannot verify my email address

Please enter your email address and select the ‘Verify’ button. A security code will then be sent to that email address, and a second row will appear on the application form page asking for the security code.

To verify the email address, enter the security code into the second row, and then select the ‘Next’ button.  If you instead select the ‘Verify’ button, a new code will be sent to your email address and you will then have to enter that code into the second row (and select ‘Next” to proceed).

Please note: if you do not receive a verification code in your inbox check the spam/junk folder.

Q: The online form does not recognise my address:

To complete your address details, follow the following steps:

  1. Click on the drop down field to select Address type (Australian, Overseas, Other)
  2. (where “Australian” is selected in step 1 above) type in your address details and click Search
  3. Select your address from the list that appears to validate your address
  4. If your address is not found, please select Address Type Other to complete.

Q: The form will not accept my ABN

The ABN field is linked to the Australian Business Register for all registered ABNs.  Please ensure that you enter all 11 digits of your ABN without any spaces, starting at the far left of the blank data field, then select the ‘verify’ button to verify the ABN. This will populate the fields directly below the ABN field with your registered business details.

Q: I cannot find my BSB / I can only see ANZ BSBs

Please enter the first three digits of your BSB, followed by a hyphen, then select the drop-down arrow and scroll through the list until you find your BSB.

Q: I am having issues uploading my BAS

If applicants are experiencing issues uploading their Business Activity Statement it is recommended that they use an alternate internet browser.

Note that there are two steps to uploading the attachment: 1) you must ‘choose’ the file by clicking the ‘Choose’ button and selecting the file from the window that appears, then 2) you must select the ‘Upload’ button to complete the file upload.  Once the file has uploaded the file name will appear on screen in blue text

Q: Can I access the online application once it has been submitted?

No, that functionality is not available.  If you require changes to your application please contact the Small Business Grants team at smallbusinessgrant@sa.gov.au

Once submitted, an application receipt number will appear on screen.  Please take note of this number.  You will also receive an email advising that your application has been submitted (please ensure to check your junk/spam folder).  If you do not receive an email confirming your application please contact smallbusinessgrant@sa.gov.au

Q: I don’t know whether my application was submitted successfully.

Once submitted, an application receipt number will appear on screen.  Please take note of this number.  You will also receive an email advising that your application has been submitted (please ensure to check your junk/spam folder).  If you do not receive an email confirming your application please contact smallbusinessgrant@sa.gov.au

Q: I am not able to apply for the grant because the following message appears as I attempt to start my application “xxxxx@applicantemailaddress.com.au  does not have access to application in module sbg

This error message usually occurs when a registered user is logged in to an active session within the Revenue SA online application, this can be either the Land Tax or Payroll Tax modules.

Please undertake the following steps to remedy this issue;

  1. Open your browser that you use to log in to Revenue SA online and “log yourself out” of the application by navigating to the top right hand corner of the screen and selecting the cog, from there select the Logout option (refer to the areas highlighted red below).
  2. Then proceed to the Small Business Grant application form and commence your application.