皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
皮特马丁会计师事务所 Pitt Martin 资质包括超过十五年的从业经验，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州和维州律师协会信托账户 (Trust Account) 认证审计师，澳大利亚证券及投资委员会注册代理，澳大利亚税务研究院认证会员，自管养老金资深认证咨询师（SMSF Specialist）, XERO，QUICKBOOKS，MYOB，RECON等会计软件授权单位及认证顾问。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
On 7 August, the Government modified the eligibility of JobKeeper
Payment 2.0 (extended JobKeeper 1.0 to 28 March 2021), aiming to embrace
more people and businesses who have been affected by the ongoing crisis. The
change is in response to the undeniable second COVID-19 wave in Victoria, and
the Government concerns the stricter requirement will shut out many people and
business particularly based in Victoria.
So we will compare the modified version with the version issued
on 21 July. For more information about the 21 July announced JobKeeper 2.0,
please refer to our article JobKeeper
and JobSeeker Have Been Extended.
Turnover
Test
The same to the 21 July JobKeeper 2.0 announcement,
businesses and Not-For-Profits are required to pass the turnover test in
October 2020 and again in January 2021 to continue qualifying the JobKeeper
Payment.
Contrary to the 21 July announcement – employers are
required to demonstrate the decline in GST turnover for both their June and
September quarter compared to the corresponding period in 2019, the 7 August relaxed
announcement requested September quarter GST turnover decline only to be
eligible for the upcoming JobKeeper 2.0 (28 September 2020 to 3 January 2021).
The same requirement will be applied to the second period of
extended JobKeeper 2.0 (from 4 January 2021 to 28 March 2021). Now employers only
need to reassess themselves based on the decline in the actual GST turnover of
December quarter, compared to the corresponding period in 2019. Under the
previously announced turnover test, employers would have to show a decline in
GST turnover for June, September and December quarters of this year.
Eligibility relating to turnover test will remain the same
as JobKeeper 1.0, businesses and Not-For-Profits have suffered either:
50% drop or more (for aggregated turnover of $ 1
Billion or more)
30% drop or more (for aggregated turnover less
than $ 1 Billion)
15% drop or more (for ACNC-registered charities
excluding universities and schools)
Employee
Eligibility
The 21 July announcement said Employee Eligibility test date
is 01/03/2020, while the 7 August relaxed announcement makes Employee
Eligibility test date either 01/03/2020 or 01/07/2020 to get more employees be qualified
for JobKeeper 2.0. We believe the businesses have been suffering a lot from the
pandemic and leading to their employees’ redundancy. The test date 01/07/2020
will make more new employees become eligible who got the job between March and
July, which is quite necessary in the current situation.
Eligibility for JobKeeper 2.0:
Currently employed by the eligible employers (including
stood-down or re-hired)
Employed by eligible employers (or one of the wholly owned entity)
The individual was either a full-time, part-time of fixed-term employee or
The individual was a long-term casual employee with at least 12 months service with the business as at 1 July 2020 and not a permanent employee of any other employer
On 1 July 2020, the individual was aged 18 or
over (or if they were 16 or 17 years old and they were independent and not
undertaking full-time study)
Were either:
an Australian Resident (under the meaning of Social Security Act 1991)
was an Australian Resident (as per Income Tax Assessment Act 1936) and held a Subclass 444 (special category) Visa as at 1 July 2020.
Did not receive any of the following government subsidies at any time during the JobKeeper fortnight:
government Parental Leave or Dad and Partner Pay under the Paid Parental Leave Act 2010 or
a payment in accordance with Australian worker compensation law for an individual’s total incapacity for work.
Please bear in mind, most of the business will assess their
eligibility against the turnover and submit their application based on their quarterly
BAS lodgement. However, normally the due date of quarterly BAS lodgement will be
the end of the following month of each quarter. Therefore, employers should
reassess their JobKeeper Eligibility in advance of the BAS deadline in order to
meet the wage condition. The Commissioner may extend the time for meeting the wage
requirement so that businesses have time to first confirm their JobKeeper
eligibility, eg. ATO has notified the JobKeeper fortnights starting 28
September 2020 and 12 October 2020 is allowed until 31 October 2020 for
employers to meet the wage condition.
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
皮特马丁会计师事务所 Pitt Martin 是一家提供税务，会计，生意咨询, 自管养老金及审计等综合性服务的经澳洲会计师公会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。皮特马丁会计师事务所Pitt Martin 坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。
Experienced Tax Accountant and Business Advisor with a demonstrated history of working in the accounting industry. Skilled in Tax, Accounting, Business Advisory and SMSF. Strong entrepreneurship professional with qualification Master of Professional Accounting, CPA Public Practice, Registered Tax Agent, Registered ASIC Agent, NSW Law Society External Examiner, Trust Account Auditor and Diploma of Finanical Planning. Specialised in SME, tax planning and international tax, he helped client save ample money and create wealth.
