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JobKeeper 1.0
Practical Law ANZ Help and Information Notes w-024-7869 (Approx. 12 pages)
JobKeeper 1.0
by Practical Law Employment and Thomson Reuters Tax News
| Law stated as at 02 Sep 2020 • Federal |
A help and information note providing guidance on the jobkeeper payment scheme, as original announced by the Prime Minister on 30 March 2020, as part of the federal government's wage subsidy measures in response to the 2019 novel coronavirus disease (COVID-19) outbreak. The jobkeeper payment is administered by the Australian Taxation Office under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth) and Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Cth).
On 1 September 2020, the federal government passed the Coronavirus Economic Response Package (Jobkeeper Payments) Amendment Act 2020 (Cth), which received Royal Assent on 3 September 2020 (Jobkeeper 2.0 Act 2020). The Jobkeeper 2.0 Act 2020 extends the operation of the jobkeeper payment scheme beyond 27 September 2020 to 28 March 2021, with various modifications. For guidance on the jobkeeper payment scheme 2.0, see Help and information note, Jobkeeper 2.0.
On 28 March 2021 the temporary jobkeeper payment scheme came to an end, subject to a handful of provisions in Part 6-4C of the FW Act which continue to operate. As a result, Practical Law is no longer maintaining its jobkeeper suite of resources, and this resource has been archived. However, this resource remains accessible to assist practitioners who may need to consider the temporary jobkeeper payment scheme as part of advice on a particular issue.