Business participants and owners eligibility

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Sole traders and some other entities (such as partnerships, trusts or companies) may be entitled to the JobKeeper Payment scheme under the business participation entitlement. However, not-for-profit organisations are not included under the business participation entitlement.

 

Your entity may be eligible for the JobKeeper Payment scheme if you:

• have a non-employee individual who is actively engaged in the operation of the business – we refer to this individual as the eligible business participant

• meet the other relevant eligibility requirements.

A limit applies of one $1,500 JobKeeper payment per fortnight for the eligible business participant. If your entity also has employees, you may also be able to claim additional JobKeeper payments of $1,500 per fortnight per eligible employee.

 

The entity, not the eligible business participant, receives the JobKeeper payment. The exception is a sole trader, who is both the business entity and an eligible business participant, and so receives the JobKeeper payment themselves.

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Work out your eligibility

 

You need to be an eligible entity and have an eligible business participant.

 

Eligible business participant

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Your non-employee individual is an eligible business participant of your entity for the fortnight if they meet all of the following:

• They are an individual not employed by your entity.

• They are actively engaged in the business carried on by your entity (at 1 March 2020 and for the fortnight you are claiming).

• They are one of the following (at 1 March 2020 and for the fortnight you are claiming)  

  • a sole trader

  • a partner in the partnership

  • an adult beneficiary of the trust

  • a shareholder or director in the company.

   

• As at 1 March 2020, they are both  

  • aged at least 16

  • an Australian resident (within the meaning of section 7 of the Social Security Act 1991), or a resident for income tax purposes and the holder of a special category (Subclass 444) visa.

   

• They are not currently employed by another entity (other than on as a casual)

• They are not currently receiving government parental leave or Dad and partner pay.

• They are not currently totally incapacitated for work and receiving payments under an Australian workers’ compensation law in respect of their total incapacity to work.

 

Eligible business participant

 

Your entity is eligible if:

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• on 1 March 2020, it carried on a business in Australia

• it satisfies the fall in turnover test for the relevant period

• it satisfied certain conditions as at 12 March 2020, being  

  • it had an ABN on 12 March 2020, and

  • it had lodged, on or before 12 March 2020, at least one of  

    • a 2018–19 income tax return showing that it had an amount included in its assessable income in relation to it carrying on a business, or

    • an activity statement or GST return for any tax period that started after 1 July 2018 and ended before 12 March 2020 showing that it made a taxable, GST-free or input-taxed sale.

     

  • Note: A discretion to give further time after 12 March 2020 may apply in limited circumstances. More information will be available soon.

   

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