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Business Activity Statements due / Job Keeper December Declarations

As we approach the middle of January, we would like to remind you to send in your book keeping summaries if we prepare your December quarter Business Activity Statement. If we have access to your records and lodge your BAS, we will be in touch shortly. These GST statements are due 28th February 2021 if they are lodged through our office. Job Keeper December Declarations are due 22nd January 2021. If we are claiming your December Job Keeper we will need to report your sales to the ATO by 22nd January 2021. If we have access to your records we can process this or if not please provide sales for December by 22nd January.

JobKeeper extension 2

This extension period will run from 4 January 2021 to 28 March 2021. You will need to show that your actual GST turnover has declined in the December 2020 quarter relative to a comparable period generally the corresponding quarter in 2019. You also need to have satisfied the original decline in turnover test. However, if you:

  • were entitled to receive JobKeeper for fortnights before 28 September, you have already satisfied the original decline in turnover test

  • are enrolling in JobKeeper for the first time from 28 September 2020, if you satisfy the actual decline in turnover test, you will also satisfy the original decline in turnover test (except for certain universities). You can enroll on that basis.

You can be eligible for JobKeeper extension 2 even if you were not eligible for JobKeeper extension 1. The rates of the JobKeeper payment in this extension period are:

  • Tier 1: $1,000 per fortnight (before tax)

  • Tier 2: $650 per fortnight (before tax)

As always, we are here to support you.

Please contact us if you have any queries.

Vanessa & the team at Mirandas.

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