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Support Type Support Content For Period Eligibility Evidence Application
2021 COVID-19 business grant * $7,500 for a decline of 30% or more
* $10,500 for a decline of 50% or more
* $15,000 for a decline of 70% or more. 		26 Jun 2021 – 17 Jul 2021 * have an active Australian Business Number (ABN)
* demonstrate your business was operating in NSW as at 1 June 2021
* have had total annual Australian wages of $10 million or less as at 1 July 2020
* have had an aggregated annual turnover between $75,000 and $50 million (inclusive) for the year ended 30 June 2020
* demonstrate your business has experienced a decline in turnover of 30% or more due to Public Health Order over a minimum 2-week period from 26 June 2021 to 17 July 2021 compared to the same period in 2019 or the same period in 2020 or the 2 weeks immediately prior to any restrictions, 12 June to 25 June 2021;
* have business costs for which there is no other government support available
* maintain your employee headcount as at 13 July 2021. See the guidelines for definitions.   		If your business is on the highly impacted industries list, you’ll be required to:
* declare that you meet the eligibility criteria
* have business costs for which there is no other government support available
* provide details of your qualified accountant, registered tax agent or registered BAS agent
* submit an Australian income tax return, Notice of Assessment or other documentation demonstrating the business had an aggregated annual turnover between $75,000 and $50 million (inclusive) for the year ended 30 June 2020
* lodge other supporting documents as required to demonstrate you meet the eligibility criteria.

If you’re eligible for the $15,000 grant, to receive the full amount, you must submit evidence that you experienced the relevant decline in turnover in the specified period. See the guidelines for more information.

If your business is not on the highly impacted industries list, you must:
* declare that you meet the eligibility criteria
* have business costs for which there is no other government support available
* submit evidence that you experienced the relevant decline in turnover in the specified period
* submit an Australian income tax return, Notice of Assessment or other documentation demonstrating the business had an aggregated annual turnover between $75,000 and $50 million (inclusive) for the year ended 30 June 2020
* lodge other supporting documents as required to demonstrate you meet the eligibility criteria.

To show evidence of this decline in turnover, you’ll need to submit a letter from a qualified accountant, registered tax agent or registered BAS agent, using the template provided.     		Open: 19 Jul 2021   Close:13 Sep 2021
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JobSaver payment The payment will be equivalent to 40% of the weekly payroll for work performed in NSW:
* minimum payment will be $1,500 per week
* maximum payment will be $100,000 per week.

Weekly payroll should generally be determined by referring to the most recent Business Activity Statement (BAS) provided to the Australian Taxation Office (ATO) before 26 June 2021 for the 2020-21 financial year.

If you’re a non-employing business, such as a sole trader, you may be eligible to receive a payment of $1,000 per week.   		18 Jul 2021 onwards * they have an Australian Business Number (ABN) and were operating in New South Wales on 1 June 2021;
* they had a national aggregated annual turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020;
* they experienced a decline in turnover of 30% or more due to the Public Health Order over a minimum 2-week period within the Greater Sydney lockdown (commenced 26 June), compared to the same period in 2019 or the same period in 2020 or the 2 weeks immediately prior to any restrictions, 12 June to 25 June 2021;
* for employing businesses, they maintain their employee headcount on 13 July 2021 while they continue to receive JobSaver payments (businesses that do not maintain the declared headcount must notify Service NSW); and
* for non-employing businesses, the business receiving payments must be the primary income source for the associated person. Individuals with more than one non-employing business may only claim payments for one business.

Certain entities, such as those earning passive income (rents, interest, or dividends), government agencies, local governments, banks, and universities are not eligible for JobSaver. See the full list of ineligible businesses in the guidelines.

Non-employing businesses are not eligible for the JobSaver payment if anyone associated with the business or who derives income from it, has received a Commonwealth COVID-19 Disaster Payment since 18 July 2021.  		If your business is on the highly impacted industries list, you’ll be required to:

* declare that you meet the eligibility criteria
* declare your employee headcount at 13 July 2021
* if you have employees, declare that you will maintain your employee headcount on 13 July 2021 for the period for which you will receive JobSaver payments. Service NSW must be notified if the headcount declines over the payment period
* if you do not have employees, declare that the business is the primary income source for the owner of the business
* submit an Australian income tax return, Notice of Assessment or other documentation demonstrating the business had a national aggregated annual turnover between $75,000 and $250 million (inclusive) for the year ended 30 June 2020
* provide details of your qualified accountant, registered tax agent or registered BAS agent
* provide evidence of weekly payroll
* lodge other supporting documents as required to demonstrate you meet the eligibility criteria.

If your business is not on the highly impacted industries list, in addition to the evidence requirements outlined above, you’ll need to:
* submit a letter from a qualified accountant, registered tax agent or registered BAS agent, using the template provided, to demonstrate that you experienced a decline in turnover over a minimum 2-week period within the Greater Sydney lockdown (commenced 26 June) compared to the same period in 2019.   		Open: 26 Jul 2021   Close:18 Oct 2021  
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Once deemed eligible, businesses will receive automatic fortnightly payments. Businesses will not need to re-apply but must notify Service NSW if they are not maintaining the number of employees they had on 13 July 2021. Reductions in employee headcount resulting from circumstances outside the control of the employer (such as voluntary resignations, death of an employee) will not be taken as a reduction in employee headcount on 13 July.  

Payments will be made in arrears with the first payment backdated to 18 July.  
2021 COVID-19 micro-business grant Fortnightly payment of $1,500 26 Jun 2021 onwards * have an active Australian Business Number (ABN) registered in, or demonstrate your business was primarily operating in, NSW as at 1 June 2021
* have had aggregated annual turnover between $30,000 and $75,000 for the year ended 30 June 2020
* have experienced a decline in turnover of 30% or more due to the public health orders over a minimum 2-week period within the Greater Sydney lockdown (commenced 26 June 2021  and due to end 30 July 2021), compared to the same period in 2019
* have business costs for which no other government support is available
* have not applied for either the 2021 COVID-19 business grant or the JobSaver payment
* maintain your employee headcount as at 13 July 2021 while receiving payments from this grant, if you’re an employing business
* have this business as your primary income source, if you’re a non-employing business such as a sole trader.

Certain entities, including those primarily earning passive income (such as rents, interest or dividends) or those with an ABN registered after 1 June 2021, are not eligible for this grant. See the full list of ineligible businesses in Attachment A of the guidelines.

Non-employing businesses are not eligible to apply for this grant if anyone associated with the business or who derives income from it has received the Commonwealth COVID-19 disaster payment.

For employing businesses, your employees can receive Commonwealth COVID-19 disaster payments if you receive this grant. 

Businesses that received the $1,500 small business fees and charges rebate can apply for this grant.   		* declare that you meet the eligibility criteria
* submit evidence of: your business’ decline in turnover of 30% or more over a minimum 2-week period within the Greater Sydney lockdown； an aggregated annual turnover between $30,000 and $75,000 for the year ended 30 June 2020. 
* lodge other supporting documents, as required, to demonstrate you meet the eligibility criteria.

Where required, evidence must be in the form of a:
* letter from a qualified accountant, registered tax agent or registered BAS agent using the template provided, or
* business bank account statement, or
* business activity statement (BAS), or
* Australian income tax return or Notice of Assessment.   		Open: 26 Jul 2021  
Close:18 Oct 2021  
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When you submit your application, you’ll receive a confirmation email with your application reference number. If you do not receive this email within 5 minutes after completing your application, please check your junk mail folder, and then call 13 77 88  if you’re still unable to locate the email.

After your application is received, it will be reviewed by Service NSW. They’ll contact you if they need additional information to support your application. If your application is approved, they’ll transfer funds to your specified bank account within 5 business days from the approval date.  
Payroll tax concessions * 25% reduction in 2021-22 payroll tax where there is a 30% decline in turnover.
* The due date for lodgement and payment of the 2021 annual reconciliation has been extended to 7 October 2021 
* customers have the option of deferring their payments for the July and August 2021 return periods until 7 October 2021.
* deferred payments will also be eligible for an interest-free payment plan of up to 12 months.   		2021-2022 For 25% reduction in 2021-22 payroll tax
* A revenue decline of 30%.
* For businesses with Australian wages up to $10 million.

Other concessions apply to all business with payroll tax roll. 		The 25% reduction policy will be available when it comes to the in 2021-22 payroll tax reconciliation.

Other policies will be advised by the end of September 2021 		Revenue NSW
Land tax relief The land tax reduction will be the lesser of:
* the amount of rent reduction you provided to an eligible tenant for any period between 1 July 2021 and 31 December 2021, or
* 100 per cent of the land tax attributable to the parcel of land leased to that tenant.   		1 Jul 2021 – 31 Dec 2021 To be eligible for relief on your 2021 land tax, you’ll need to: 
* be leasing property on your parcel of land to: 
1, a commercial tenant who has:  an annual turnover of up to $50 million, and is eligible for the: Micro-business COVID-19 Support Grant or 2021 COVID-19 NSW Business Grant and/or JobSaver scheme, or
2, a residential tenant who has lost 25% or more of household income due to COVID-19.  
* have reduced the rent of the affected tenant for any period between 1 July 2021 and 31 December 2021
* have provided the rent reduction without any requirement for it to be paid back at a later date
* have a 2021 land tax liability attributable to the parcel of land where the rent reduction has been given.

If you’re not eligible for land tax relief you can request an extended payment arrangement for your land tax if necessary. 

Note: You can still apply for this period of land tax relief, even if you applied for any of the previous relief periods, provided you meet all the eligibility requirements.   		* details of all eligible tenants, including ABN/ACN for commercial tenants 
* evidence of:
1, your rental reduction for the 1 July to 31 December 2021 period. This can include:   copies of tenancy agreements proving rental reduction; rental ledgers; a letter from your property manager.
2, your commercial (if applicable) tenants’ eligibility to be approved for the: Micro-business COVID-19 Support Grant or 2021 COVID-19 NSW Business Grant and/or JobSaver scheme.
3, your residential tenants’ financial distress due to COVID-19 (if applicable). This can include one of the following: a statement from your tenant(s) explaining how they have been impacted by COVID-19; copies of written communication between you and the tenant(s); a letter from the property manager.

Note: You must have your tenants’ permission to share their information with Revenue NSW.     		Service NSW
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