COVID-19: How to Access Support GuideMorris Finance is working to bring you the best resources and information to help you navigate this challenging time.

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Sole traders ......................................................................................................................................................... 1

Tax-Free cash flow boost for employers .................................................................................................... 1

Boosted instant asset write-off ..................................................................................................................... 1

Flow of credit (lenders supporting short-term unsecured loans) .................................................... 2

Apprentice wage subsidy ............................................................................................................................... 3

Financially distressed businesses .............................................................................................................. 3

Help from the ATO ............................................................................................................................................. 3

Income support .................................................................................................................................................. 4

Early release superannuation ........................................................................................................................ 5

JobKeeper wage subsidy ..........................................................................................................................6/7/8

Unsecured loans from major banks ............................................................................................................ 9

Early childhood education and care relief package .............................................................................. 9

Rent assistance .................................................................................................................................................. 10

All States - Government Business Support ......................................................................... 10/11/12/13

Contents

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How to Access Support Guide

In response to the COVID-19 outbreak, to date, the Australian Government have put forward a consolidated package of $320 billion. The support is intended to help businesses and households through the period ahead and designed to position the Australian economy to recover strongly once the health challenge has been overcome.

To provide you with the knowledge to support your business, Morris Finance have compiled all the best resources and information in one place to help you navigate this challenging time.

Sole Traders

If you’re a sole trader and do not employ any staff, you are eligible for:

» The increased instant asset write-off » Increased and accelerated income support » SME Guarantee Scheme » Early Access to superannuation » Tax Support » JobKeeper Payment

Information detailing these services are below.

Tax-Free Cash Flow Boost for Employers

You do not need to apply for the cash flow boosts. If you are eligible, the cash flow boosts will be automatically applied to your account when you lodge your activity statement for the relevant periods with the ATO. The ATO will then deliver the payment as a credit to your business upon lodgement of your activity statements. If you do not need to lodge an activity statement in respect of your PAYG withholding the ATO are working through a solution and will update their website with more information on what you need to do.

Quarterly lodgers will be eligible to receive the payment for the quarters ending March 2020 and June 2020.Monthly lodgers will be eligible to receive the payment for the March 2020, April 2020, May 2020 and June 2020 lodgements.

Additional Payments (equal to a quarter of the total initial Boosting Cash Flow payment) are also available. To qualify for the additional payment, your business must continue to be active.

For monthly activity statement lodgers, your additional payments will be delivered as an automatic credit in the activity statement system.

The payments will only be available to active eligible employers established prior to 12 March 2020. However, charities which are registered with the Australian Charities and Not for profits Commission will be eligible regardless of when they were registered, subject to meeting other eligibility requirements. This recognises that new charities may be established in response to the coronavirus pandemic.

More information can be found here.

Boosted Instant Asset Write-off

Under normal circumstances, individual assets less than $30,000 are eligible for the instant asset write off (IAWO). The Government has lifted this threshold to $150,000 for assets that are either installed or ready for first use by 30 June 2020.

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This proposal applies from 12 March 2020 until 30 June 2020, for new or second hand assets first used or installed ready for use in this time-frame.

The IAWO is due to revert to $1,000 for small businesses (turnover less than $10 million) as of 1 July 2020.

Eligibility to use the instant asset write-off depends on:

» your aggregated turnover (the total ordinary income of your business and that of any associated businesses) » the date you purchased the asset and it was first used or installed ready for use » the cost of each asset being less than the threshold

The Government is expanding access so that more businesses can take advantage of the IAWO. The annual turnover threshold for businesses is increasing from $50 million to $500 million. Expanding the threshold will mean an additional 5,300 businesses who employ around 1.9 million Australians will be able to access the IAWO for the first time.

In order to be eligible for the instant asset tax write-off, assets must meet certain eligibility criteria:

» Entire cost of the asset must be less than $150,000 (from 12 March 2020) or $30,000 (before 12 March 2020), not just the business-use portion and inclusive of GST

» Asset can be new or used » Asset purchased was first used or installed and ready to use in the income year you’re claiming it in

More information can be found here.

Flow of Credit (lenders supporting short-term unsecured loans)

The SME Guarantee Scheme will commence by early April 2020 and be available for new loans made by participating lenders until 30 September 2020.

The Scheme will support up to $40 billion of lending to SMEs (including sole traders and not-for-profits).

Under the Scheme, the Government will guarantee 50 per cent of new loans issued by eligible lenders to SMEs.

The Government will provide eligible lenders with a guarantee for loans with the following terms:

» SMEs, including sole traders, with a turnover of up to $50 million. » Maximum total size of loans of $250,000 per borrower. » Loans will be up to three years, with an initial six month repayment holiday. » Unsecured finance, meaning that borrowers will not have to provide an asset as security for the loan.

Loans will be subject to lenders’ credit assessment processes with the expectation that lenders will look through the cycle to sensibly take into account the uncertainty of the current economic conditions.

Treasury will work closely with participating lenders to ensure loans are available as soon as possible.

Due to high demand, the expression of interest (EOI) process for the Coronavirus SME Guarantee Scheme is now closed. Further information will be provided on the Treasury website if the Government seeks to undertake another round of EOIs in the future.

A list of participating lenders can be found here.

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Apprentice Wage Subsidy

The Government is supporting small business to retain their apprentices and trainees.

Eligible employers can apply for a wage subsidy of 50 per cent of the apprentice’s or trainee’s wage paid during the 9 months from 1 January 2020 to 30 September 2020.

Employers will be reimbursed up to a maximum of $21,000, per eligible apprentice or trainee ($7,000 per quarter).The subsidy will be available to small businesses employing fewer than 20 employees who retain an apprentice or trainee.

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. 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. Final claims for payment must be lodged by 31 December 2020.

Employers will be able to access the subsidy after an eligibility assessment is undertaken by an Australian Apprenticeship Support Network (AASN) provider.

For further information on how to apply for the subsidy, including information on eligibility, contact an Australian Apprenticeship Support Network (AASN) provider.

Financially Distressed Businesses

The government have introduced the below in order to lessen the threat of actions that could unnecessarily push them into insolvency and force the winding up of the business.

» A temporary increase in the threshold at which creditors can issue a statutory demand on a company and the time companies have to respond to statutory demands they receive.

» A temporary increase in the threshold for a creditor to initiate bankruptcy proceedings, an increase in the time period for debtors to respond to a bankruptcy notice, and extending the period of protection a debtor receives after making a declaration of intention to present a debtor’s petition;

» Temporary relief for directors from any personal liability for trading while insolvent; and » Providing temporary flexibility in the Corporations Act 2001 to provide targeted relief for companies from

provisions of the Act to deal with unforeseen events that arise as a result of the Coronavirus health crisis.

For owners or directors of a business that are currently struggling due to the Coronavirus, the ATO will tailor solutions for their circumstances, including temporary reduction of payments or deferrals, or withholding enforcement actions including Director Penalty Notices and wind-ups.

More information below and here.

Help from the ATO

Additional relief options will not be applied automatically and will be offered on a case-by-case basis working to tailor support for your specific needs.

If you’re an individual, sole trader, small or medium business and you need further assistance managing your tax and super obligations, contact our Emergency Support Infoline on 1800 806 218 or speak with a trusted tax advisor.

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You can talk to your tax or BAS agent so they can work with us to support you to manage your tax affairs.

If you’re a large business, contact the Australian Tax Office Large Service Team for support and advice about tax administration or technical issues affecting large business.

Remitting interest and penalties - If you or your business is affected by COVID-19, the ATO will consider remitting interest and penalties incurred after 23 January 2020.

Low interest payment plans - If you or your business has been affected by COVID-19 and you need help to pay your existing and ongoing tax liabilities, contact the ATO to discuss entering a low interest payment plan.

Payment deferrals - If you’re having difficulty paying your tax, contact the ATO as early as possible to discuss your situation as there is a range of options to support you through this period. This could include deferring your income tax, FBT and excise payment due dates up to 12 September 2020, stopping interest accruing on your tax liabilities, and low interest payment arrangements.

Monthly GST credits - Businesses on a quarterly reporting cycle may elect to change their GST reporting and payment to monthly, to get quicker access to GST refunds you are entitled to. You can only change from the start of a quarter, so a change now will take effect from 1 April 2020. To change your GST reporting cycle, contact your tax or BAS agent, visit the business portal or phone 13 28 66.

Pay as you go instalments - If you’re a quarterly pay as you go (PAYG) instalments payer you can vary your PAYG instalments on your activity statement for the March 2020 quarter. You can do this by lodging a revised activity statement before your instalment is due and before you lodge your income tax return for the year. Businesses that vary their PAYG instalment rate or amount can also claim a refund for any instalments made for the September 2019 and December 2019 quarters. To vary your pas as you go (PAYG) instalments, lodge a revised activity statement before your installment is due and before you lodge your tax return for the year.

More information here.

Income Support

To receive income support payments, you’ll need to meet the eligibility rules including residence rules and income and assets. You may receive a payment for any of the following circumstances.

» Unable to work » In isolation or hospitalised » Caring for children

If you’re claiming Youth Allowance as a job seeker or JobSeeker Payment you will need to provide information about your employment.

If you’re still working but there’s a reduction in your hours, you will need to provide a letter from your employer confirming this.

People are encouraged to submit claims online, a step by step process can be found here.

In order to keep getting the JobSeeker Payment and Youth Allowance for jobseekers, there are things you must do, like apply for jobs or undergo training. But for the six months starting April 27, 2020, the Government has introduced some new rules because of coronavirus.

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It means sole traders and self-employed people who now earn less than $1,075 a fortnight will meet their mutual obligation requirements just by continuing to operate their business and they won’t have to apply for other jobs. Neither will people who are caring for someone who is infected or in isolation due to coronavirus.

For those who have lost their jobs, or had their shifts cut, they will still need to look for work, but the requirements have been reduced to four job searches a month (one per week) to reflect the softening labour market.

If you are already receiving any of the below payments, as of the 27th April you will have automatically received the Coronavirus supplement which is an extra $550 a fortnight on top of your normal payment.

» JobSeeker Payment » Youth Allowance for job seekers » Youth Allowance for students » Austudy for students » ABSTUDY for students » Parenting Payment » Farm Household Allowance » Special Benefit

You may also be eligible for Crisis Payment if you are isolated at home due to the coronavirus and don’t have access to any leave entitlements. This is a one-off payment, equal to a week’s pay of your existing income support payment rate.

More information regarding income support can be found here.

Early release Superannuation

If you have been financially affected by COVID-19, you may be able to access some of your superannuation early.Eligible citizens and permanent residents of Australia or New Zealand can apply for up to $10,000 in 2019–20 and up to a further $10,000 in 2020–21.

Eligible temporary residents can apply once to access up to $10,000 of super in 2019–20.

To apply for early release, you must satisfy any one or more of the following requirements:

» you’re unemployed » you’re eligible to receive a job seeker payment, youth allowance for jobseekers, parenting payment (which

includes the single and partnered payments), special benefit or farm household allowanceOn or after 1 January 2020 » you were made redundant » your working hours were reduced by 20 per cent or more » if you’re a sole trader, your business was suspended or there was a reduction in your turnover of 20 per cent

or more.

You can apply directly to the Australian Taxation Office (ATO) through the myGov website

» until 30 June 2020 for the 2019–20 year » between 1 July 2020 and 24 September 2020, for the 2020–21 year

You will not need to pay tax on amounts released and will not need to include these amounts in your tax return.

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You can only submit one application for COVID-19 early release of super in each financial year:2019–20, between 20 April and 30 June 20202020–21, between 1 July and 24 September 2020 (Australian and New Zealand citizens and permanent residents only).

This is even if the total amount you request to be released, or the actual amount released by your fund, is less than $10,000. For example, if you request $8,000, you cannot make another application to request the additional $2,000.

After the ATO has processed your application, they will issue you with a determination. It will take up to four business days to process the application and send your outcome letter to your myGov inbox. You may also receive an SMS notification.

If you receive a notification and have not applied to access your super early, you need to call the ATO or your super fund as soon as possible. If you have an Australian Prudential Regulation Authority (APRA) fund and your application is approved, you do not need to contact the ATO or your fund. Your fund will make the payment to you without you needing to apply to them directly.

The Australian Prudential Regulation Authority (APRA) have issued guidance to super funds and expect payment to be made to members within five business days once they have been notified by the ATO. However, this time may increase where funds need to contact you to clarify information.

Separate arrangements will apply if you are a member of a self-managed superannuation fund (SMSF). Further guidance will be available on the ATO website.

More information can be found here.

Anyone impacted by COVID-19 is advised to contact the ATO to request assistance on their Emergency Support.

Infoline 1800 806 218, when they are ready, to discuss their situation.

JobKeeper Wage Subsidy

Under the $130 billion plan, which was announced on Monday 30th March, businesses will be given the fortnightly wage subsidy to help pay their employee’s wages for at least six months while the business is put into ‘hibernation’.

Under the JobKeeper Payment, businesses or not-for-profits impacted by the Coronavirus will be able to access a subsidy from the Government to continue paying their employees. Affected employers will be able to claim a payment of $1,500 per fortnight per eligible employee from 30 March 2020 until 27 September 2020.

People eligible to receive the $1,500 fortnightly payments include:

» Full-time workers » Part-time workers » Sole traders » Casuals who have been with their employer for 12 months+ » New Zealanders on 444 visas

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» Not-for-profit entities

Those who are eligible for the wage subsidy will be able to apply to the Australian Tax Office (ATO) via the ATO’s JobKeeper page which means that employers and employees will not have to deal with Centrelink to access the funds. The fortnightly $1,500 payment will start to be issued from May 1 and will be backdated to March 30th. If employees have been stood down by their employer since March 1, they are still eligible for these payments.

Businesses which can show they’ve lost at least 30% of their turnover due to the coronavirus will be eligible to access the payments, which will be backdated to March 30th and begin being paid in the first week of May. Businesses with more than $1 billion in annual turnover will be required to show a 50% reduction in turnover.

How much is the payment worth?

The federal government will pay eligible employers $1,500 per fortnight for each eligible worker, about 70% of the national minimum wage.

JobKeeper is about $400 a fortnight more than the $1,100 JobSeeker payment with the coronavirus supplement for those out of work.

Who is eligible for JobKeeper?

In order to receive a payment, both the employer and employee must meet eligibility criteria.Eligible employers are businesses (including companies, partnerships, trusts and sole traders), not-for-profits and charities:

» With a turnover of less than $1bn that have lost 30% or more of their revenue compared to a comparable period a year ago.

» With a turnover of $1bn or more and with at least a 50% reduction in revenue compared to a comparable period a year ago.

Am I an eligible employee?

» Were employed by an eligible employer at 1 March 2020 » Can be sole traders, full-time, part-time, or long-term casuals employed on a regular basis for longer than 12

months as at 1 March 2020 » Are at least 16 years of age (To qualify for JobKeeper from 11 May 2020, 16 and 17-year-old employees must

have been independent or not studying full time from 1 March, in addition to other eligibility criteria) » Are an Australian citizen, the holder of a permanent visa, a protected special category visa, a non-protected

special category visa who has been residing continually in Australia for 10 years or more, or a New Zealander on a special category (subclass 444) visa.

The government estimates that six million workers will receive this payment.

How will it be paid?

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Eligible employers will be paid $1,500 per fortnight per eligible employee from 30 March 2020, for a maximum of six months. Eligible employees will receive from their employers a minimum of $1,500 per fortnight, before tax. Employers are able to top up the payment. Employers will pay employees as usual and payments will be made to the employer monthly in arrears by the Australian Tax Office.

Will I receive $1,500 even if I ordinarily earn less?

If an employee ordinarily receives less than $1,500 in income per fortnight before tax, their employer must pay them, at a minimum, $1,500 per fortnight, before tax. It is therefore possible for a long-term casual or part-time worker to receive more than their ordinary pay.

When will it start being paid?

The subsidy will start on 30 March, with the first payments to be received by employers in the first week of May. In the meantime, employers must continue paying their employees and then claim the money from the first week of May.

If you have enrolled by 31 May, you will still be able to claim for the fortnights in April and May, provided you meet all the eligibility requirements for each of those fortnights. This includes having paid your employees by the appropriate date for each fortnight.

Once you’ve enrolled for the JobKeeper payment and identified your eligible employees, you need to make a business monthly declaration to the ATO every month.

You must do this between the 1st to the 14th day of each month, to receive reimbursements for the JobKeeper payments you made to your eligible employees in the previous month. For example, the business monthly declaration for the JobKeeper payments you paid your employees in May needs to be completed by 14 June.

If your eligible employees change or leave your employment, you will need to notify the ATO through your monthly declaration.

What about superannuation?

Employers must continue to pay the superannuation guarantee on regular wages, but it is up to employer whether they pay superannuation on additional job keeper payments.

For example, a worker who ordinarily receives $1,000 a fortnight plus superannuation will receive the $1,500 JobKeeper payment, with superannuation paid on the first $1,000 and the employer able to decide whether to pay it on the last $500.

Can I get JobKeeper and other payments?

A person receiving the JobKeeper payment cannot also receive the JobSeeker payment (formerly Newstart). People who have already applied for JobSeeker can withdraw and shift to job keeper payments if they are re-engaged

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by their employer.

A person cannot be in receipt of JobKeeper payments from two or more employers.What about eligibility for JobSeeker payments?

Eligibility has been expanded. At the moment, Australians out of work are not eligible for the JobSeeker payment if their partner earns $48,000 or more.

Under recent changes made, people will be eligible for job-seeker payments unless their partner earns $79,762 or more.

Further information regarding the JobKeeper payment can be found here, alternatively contact your accountant.

Unsecured Loans from Major Banks

Australia’s major banks have started offering $250,000 unsecured loans to small and medium sized businesses, where no repayments will be required for six months. This includes the likes of ANZ, CBA, NAB and Westpac who have all put processes in place to help affected business owners.

The unsecured loans are 50 per cent guaranteed by the Federal Government and interest will be deferred for the first six months. This Assistance Package will apply to more than $100 billion of existing small business loans and depending on customer take up, could put as much as $8 billion back into the pockets of small businesses as they battle through these difficult times.

Bank assistance can include: » A deferral of scheduled loan repayments » Waiving fees and charges » Interest free periods or no interest rate increases » Debt consolidation to help make repayments more manageable

To find out what assistance is available from the Major Banks we have provided the direct links below to their business support pages where all information is listed. Alternatively, you can speak to your Bank Manger or business support team who will guide you through all the options.

» ANZ - Assistance for Business Owners » CBA - Assistance for Business Owners » NAB - Assistance for Business Owners » Westpac - Assistance for Business Owners

Early Childhood Education and Care Relief Package

The Australian Government have announced the new Early Childhood Education and Care Relief Package and from Monday 6 April 2020 weekly payments will be made directly to early childhood education and care services in lieu

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of the Child Care Subsidy and the Additional Child Care Subsidy, to help them keep their doors open and employees in their jobs. Payments will be made until the end of the 2019-20 financial year and families will not be charged fees during this time. These payments will complement the JobKeeper Payment. Early childhood education and child care services do not need to apply for the payments, they will be paid automatically.

In addition, up to and including 5 April 2020, services can now waive gap fees for families due to the impact of COVID-19. This can go back as far as 23 March 2020 and is in addition to changes already announced that allow services to waive gap fees for families where they has been directed to close on public health advice.More information can be found here.

Rent Assistance

The Government have released new measures to help both residential and commercial renters, with evictions being put on old for the next 6 months if tenants are experiencing financial distress and are unable to meet their commitments due to the impact of the coronavirus.

The Australian Government, together with the states and territories have agreed on a common set of principles: » A short term, temporary moratorium on eviction for non-payment of rent to be applied across commercial

tenancies impacted by severe rental distress due to coronavirus » Tenants and landlords are encouraged to agree on rent relief or temporary amendments to the lease » The reduction or waiver of rental payment for a defined period for impacted tenants » The ability for tenants to terminate leases and/or seek mediation or conciliation on the grounds of financial

distress » Commercial property owners should ensure that any benefits received in respect of their properties should

also benefit their tenants in proportion to the economic impact caused by coronavirus » Landlords and tenants not significantly affected by coronavirus are expected to honour their lease and rental

agreements » Cost-sharing or deferral of losses between landlords and tenants, with Commonwealth, state and territory

governments, local government and financial institutions to consider mechanisms to provide assistance

Commercial tenants, landlords and financial institutions are encouraged to talk about short term agreements.

More information regarding eligibility and timings will come available shorty. Additional information on the Australian Government’s economic response to the coronavirus can be found here, or find out more regarding the Coronavirus Business Liaison Unit here.

*Please note that this information has been sourced directly from ato.gov.au and has been provided as guidance for your business.

All States - Government Business Support

Victoria - Government Business Support

» Payroll Tax Refund » Liquor licence fees waived » Business Support Fund - $500 Million » Working for Victoria Fund » Land Tax Deferral

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» Fast tracking outstanding supplier invoices (Government related projects) » Rent relief for commercial tenants in government buildings » Business Victoria Hotline » Mental Health & Wellbeing Contacts

Website Resources

» Economic survival package - Fact Sheet » Coronavirus business support

New South Wales – Government Business Support

» Financial stimulus package for small business » Payroll tax changes (Tax Free threshold increase from $900,000 to $1 million) » Deferral of payroll tax for business with payrolls over $10 million for 6 months » An additional 3-month deferral for businesses with payrolls of $10 million or less who received a 3-month

waiver on payroll tax in the first package » Deferral of gaming tax for clubs, pubs, and hotels, and lotteries tax for 6 months. » Deferral of parking space levy for 6 months » Deferral of rents for 6 months for commercial tenants with less than 20 employees in all Government-owned

properties.

Website Resources

» Financial stimulus packages » Coronavirus Information & support for business

Queensland - Government Business Support

» $950 million payroll tax relief (Small/Medium & Larger Businesses) » $500 million worker retraining and assistance » $500 million COVID-19 jobs support loans – Interest free for 12 months » $1 billion Industry Support Package – assisting larger businesses » $100 million electricity bill relief for small and medium businesses » Other Support options available for businesses

- Fee waivers for tourism businesses - Supply chains support - Trading hours - Government premises rent relief - Financial resilience counselling & webinars - Mentoring and one-on-one support - Land tax rebate - Border restrictions and entry pass advice for agriculture - Queensland arts sector support and assistance - Temporary increases to aged care supplements - Export Market Development Grants - International freight assistance mechanism - Support for Aboriginal businesses and Torres Strait Islander businesses - Phone and internet provider relief

Website Resources

» Coronavirus business support - Fact Sheet » Coronavirus financial assistance

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Tasmania - Government Business Support

» Additional funding to help our workforce » Local Government Loan scheme » Additional Support for small businesses » Business Vehicle Registration Relief » Culture and Creative Industries stimulus package » Free business advice » Free digital coaching » Industry specific support » Personal Protective Equipment temporary supply register » Primary Healthcare Grant Program » Government Fees & Charges

- Water & electricity Bills waived - Electricity prices capped - Waiving Motor tax component of vehicle registration - Waiving land tax for commercial property

Website Resources

» Stimulus & support » Business support packages

South Australia - Government Business Support

» $300 million Business and Jobs Support fund » $250 million Community and Jobs Fund » Payroll Tax Relief 6-month waiver » Fees and Charges waived » Land Tax Relief » Access to accrued leave for public sector workforce » Cost of Living concessions

Website Resources

» COVID-19 business information and support » Stimulus measures to support businesses

ACT - Government Business Support

» Business Liaison Team » Canberra Business Advice and Support Service » CIT investment » Commercial general rates » Commercial tenancy relief » Electricity rebates » Food business registration, outdoor dining and liquor licensing fees » Helping taxi operators get back on the road » Other business fee waivers » Payroll tax deferral » Rental relief to tenants of ACT Government owned properties » Rideshare, taxi and hire car fees » Six-month waiver of payroll tax » Support for the construction industry » Supporting community clubs and the Casino Canberra » Vocational Education and Training – Skills

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Website Resources

» COVID-19 Business Assistance

Northern Territory - Government Business Support

» Home Improvement Scheme » Business Improvement Grant – All Territory businesses will be able to access a $10,000 grant. » Small Business Survival Fund – targeted towards retail, hospitality, tourism and entertainment. There are two

payments available for eligible businesses. » Territory Jobs Hut – connecting impacted workers with finding new employment. » Business Hardship Package » Additional support – Mental Health, Independent advice etc.

Website Resources

» Business recovery guide » Support for business guide

Western Australia - Government Business Support

» Payroll grant payments » Rent relief » Land Tax assistance » Relief for on-demand transport » Electricity rebates » Power and water relief » Payroll tax deferral » Fees and charges waived

Website Resources

» Small business stimulus/relief package