Below is information that may assist you in navigating through this unprecedented time.

COVID-19: Super guarantee amnesty

The ATO has advised that employers affected by COVID-19 should apply for superannuation guarantee amnesty by 7 September 2020, even where they are concerned that, as a result of COVID-19, they will not be able to pay the liability.

The ATO will work with employers to establish a flexible payment plan to assist in making payments. If employers are unable to maintain payments, the law requires the ATO to disqualify the employer from the amnesty and remove the amnesty benefits. However, the disqualification will only apply to any unpaid quarters.

COVID-19: Planning tool to help businesses reopen
The National COVID-19 Coordination Commission (NCCC) has created an online planning tool to help businesses develop a plan to keep their workers, customers and the community safe as they reopen or increase their activities in the weeks and months ahead. The tool brings together information from across government on the range of help and assistance available to support businesses. It complements the Safe Work Australia online hub.

COVID-19: Ruling on JobKeeper decline in turnover test amended
An addendum has been issued to Law Companion Ruling LCR 2020/1, dealing with the decline in turnover test introduced by the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 that is one of the criteria for determining eligibility for the JobKeeper Payment Scheme, to clarify that certain gifts to deductible gift recipients, that are treated as consideration for a supply, do not have to be tax deductible for the donor.
COVID-19: 2020 FBT returns deferred to 25 June 2020
In response to the adverse effects of COVID-19, the ATO has automatically deferred the lodgement and payment due date for all 2019/20 fringe benefits tax (FBT) annual returns not already lodged to 25 June 2020. Tax agents can request an FBT client list through ‘Practice mail’ on the online services for agents page.
COVID-19: ATO guidance on residential rental properties
Many residential rental property owners have had their rental income affected by COVID-19. The ATO has published some frequently asked questions and other information to help you and your clients understand their rental property obligations and what information your clients need to give you in order to lodge correctl