The COVID-19 Additional Business Support Grant is comprised of two grants:

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

In addition, businesses eligible for the COVID-19 Additional Business Support Grant (both employing and non-employing) operating from a commercial premise located in the Adelaide CBD will be eligible for a further grant of $1,000.

Businesses eligible for the COVID-19 Additional Business Support Grant (both employing and non-employing) operating from a commercial premise located in the Adelaide CBD will be eligible for a further grant of $1,000.

The Adelaide CBD is defined as a commercial premise located in the 5000 postcode.

Residential premises and vacant land are not considered commercial premises for the purpose of this grant.

The further grant is not available for mobile operators or businesses that may provide services to or within the Adelaide CBD, but do not have a commercial premise located within the Adelaide CBD.

Yes, mobile businesses are eligible to apply for the COVID-19 Additional Business Support Grant of $3,000 for employing business and $1,000 for non-employing businesses, subject to meeting the other eligibility criteria.

A mobile business does not meet the criteria of operating from a commercial premise in the Adelaide CBD, so will not be eligible for the further $1,000 grant for businesses operating in the Adelaide CBD.

To see if your business is an eligible industry sector you should:

  • Check the four-digit ANZSIC class linked to your Australian Business Number (ABN) on the Australian Business Register and confirm it matches your primary business activity.
  • Check if the four-digit ANZSIC class linked to your ABN is in the list of eligible ANZSIC classes for this grant.

If your four-digit ANZSIC class linked to your ABN is not on the list of eligible ANZSIC classes your business is not eligible for the COVID-19 Additional Business Support Grant.

Your ANZSIC classification is not publicly available using the ABN lookup facility. You must log into the Australian Business Register (ABR) website to view and manage this information.

You can check the four-digit ANZSIC class linked to your Australian Business Number (ABN) on the ABR website and confirm it matches your primary business activity.

You will need:

  • Your ABN; and
  • myGovID details

On the ABR website click on “update your ABN”

screenshot of "Update your ABN" orange button

You will then need to use your myGovID logon process to progress through to the ABR site.

If you have not set up your myGovID, you will need to set it up on the myGov website.

You should only change your ANZSIC class if your current one does not accurately reflect the activities of your business.

The Department of Treasury and Finance is not able to advise you which ANZSIC class your business falls into. If you are unsure about your business’ ANZSIC class you can seek independent advice (for example from an accountant) or contact the Australian Business Register.

If you need to update your ABN you can do it via the Australian Business Register (ABR) website

You will need:

  • Your ABN; and
  • myGovID details

On the ABR website click on “update your ABN”

screenshot of orange "Update your ABN" button

You will then need to use your myGovID logon process to progress through to the ABR site.

If you have not set up your myGovID, you will need to set it up on the myGov website.

Yes, subject to meeting all the eligibly criteria for the COVID-19 Additional Business Support Grant. This includes a requirement that the business has an ANZSIC class listed in the eligible industry sectors. Eligible ANZSIC classes include class 4623 Taxi and Other Roan Transport.

No. The COVID-19 Additional Business Support Grant does not have a minimum turnover requirement, but a business must be registered for GST as at 12:01am Wednesday, 28 July 2021 to be eligible.

This varies to previous rounds of COVID-19 business support grants, which generally applied a minimum annual turnover threshold of $75,000.

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.

Sole traders that do not employ staff may apply for the $1,000 (non-employing business) grant.

Sole traders that employ staff may apply for the $3,000 (employing business) grant.  A business or not-for-profit must have employed staff as at 12:01am Wednesday, 28 July 2021 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 $3,000 grant.

The $1,000 (non-employing business) grant is open to partnerships that do not employ staff.

To be eligible for the $3,000 (employing business) grant a business or not-for-profit must have employed staff as at 12:01am Wednesday, 28 July 2021.  Partners are not considered to be employees for the purpose of the $3,000 grant.

A trust structure does not prevent an applicant from applying or being eligible for the Business Support Grant. 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.

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 $3,000 (employing business) grant.

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

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.

The 30% decline in turnover test is based on your ability to earn income during the reference period. Your eligibility will not be affected by your business receiving payment during the reference period (two weeks from 28 July 2021 to 10 August 2021) for work done in previous periods (i.e eligibility is not assessed on a cash basis).

Businesses will be required to declare a reduction in turnover due to restricted trading conditions. They will not be required to provide any supporting information at the time of application but will be required to retain supporting information for 2 years that could be made available if required such as:

  • Turnover comparison data for the assessment periods;
  • Emails or texts to or from clients or suppliers detailing cancelled orders or appointments;
  • Receipts for refunds provided;
  • Invoices or delivery dockets;
  • Appointment/scheduling platform, demonstrating cancelled appointments or bookings; and / or
  • Screenshots of cancelled events

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

To be eligible for the COVID-19 Additional Business Assistance Grant your business must have had an active GST registration as at 12:01am Wednesday, 28 July 2021.

  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 FY2020-21 (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

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.

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

Yes.

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.

An application is being lodged with the ATO for the grants to be treated as Non Income Non Exempt in accordance with the treatment afforded similar COVID-19 Business Assistance Programs.

Until a ruling has been received determining otherwise, the grants will be treated as assessable income.

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. In this instance, NFPs should answer “yes” to the statement “The business was registered for GST at 28 July 2021 or is a not-for–profit not registered for GST with an annual turnover in excess of $75,000 per annum.