Question: How can businesses and NFP organisations be eligible to receive a cash flow boost?

Answer passage (source: Australia):
page_title: Boosting cash flow for employers
section_headers: Eligibility
section_content: Businesses (including sole traders, companies, partnerships or trusts) and NFP
organisations will be eligible to receive the cash flow boost if:

You are a small or medium business entity or NFP of equivalent size (that is, an entity with aggregated annual turnover less than $50 million).
You held an ABN on 12 March 2020.
You made payments to employees subject to withholding (even if the amount you were required to withhold is zero), such as
salary and wages
director fees
eligible retirement or termination payments
compensation payments
voluntary withholding from payments to contractors.


On or before12 March 2020, you lodged at least one of
a 2018–19 income tax return showing that you had an amount included in your assessable income in relation to you carrying on a business
an activity statement or GST return for any tax period that started after 1 July 2018 and ended before 12 March 2020 showing that you made a taxable, GST-free or input-taxed sale.



There are only exceptional circumstances where we may have discretion to give
you further time after 12 March 2020.
You won’t be disadvantaged if you have been given a deferral for your earlier
activity statement or are not required to lodge your income tax return yet.
Read more about the impact of lodgment deferrals.
You are not eligible for the cash flow boosts if you change the way you
operate for the sole or dominant purpose of becoming entitled to cash flow
boosts when you would otherwise not be entitled. Read more about schemes.
If you don't meet these general eligibility criteria but think you may still
be entitled to the boost, there are special eligibility rules for entities in
the following situations:

New to business
Charities
Business created PAYG withholding role after 12 March 2020
Entities that are not registered for GST
Entities with a reduction in turnover to below $50 million
Businesses with related parties, or that are part of a group
Businesses with multiple branches
Businesses that are part of a GST joint venture
Businesses that use another entity to manage payroll

Example 1 – A business that is eligible for the cash flow boost
Robert has operated a small restaurant in Adelaide since 2015. He has had an
ABN since then and pays wages to his chefs every week.
Robert's income tax return for 2018–19 is not due until May 2020. However, he
has lodged all his activity statements since July 2018.
Robert is eligible to receive a cash flow boost.
End of example
Example 2 – A business that does not pay employees
Angela runs a small convenience store in Darwin using a trust as her business
vehicle. She is the only person who works in the business. She provides for
her own remuneration by making trust distributions during the year and does
not pay any wages.
As Angela does not make eligible payments to employees, she is not eligible to
receive the cash flow boost.
On 15 March 2020, Angela realises her business is not eligible and applies to
become registered for PAYG withholding, backdated to 1 March 2020. She changes
her business records to reclassify some trust distributions as wages.
Angela is still not eligible to receive the cash flow boost because she has
changed the way her business operates for the purpose of receiving a cash flow
boost that she was not otherwise entitled to receive.
End of example
Find about about:

Special eligiblity rules
Delivery of the cash flow boosts
Accessing the cash flow boosts
What you will receive
Tax consequences


Reviewer feedback on this answer:
Comprehensive guidance on eligibility and applying for the cash flow coost.
This is a direct answer to the question. This answer provide comprehensive information on how business and NFP organizations can be eligible for cash flow boost and also information on other special eligibility rules for certain groups of entities that are entitled to the boost.

Reviewer ratings:
Excellent
Excellent

Answer passage (source: Australia):
page_title: The Australian Government's economic response to coronavirus
section_headers: Boosting cash flow for employers
Eligibility for Boosting Cash Flow for Employers payments
section_content: Small and medium sized business entities and NFPs with aggregated annual
turnover under $50 million and that employ workers will be eligible.
Eligibility will generally be based on prior year turnover.
We will deliver the payment as an automatic credit in the activity statement
system from 28 April 2020 upon employers lodging eligible upcoming activity
statements.
Eligible employers that withhold tax to the ATO on their employees’ salary and
wages will receive a payment equal to 100% of the amount withheld, up to a
maximum payment of $50,000.
Eligible employers that pay salary and wages will receive a minimum payment of
$10,000, even if they are not required to withhold tax.
The payments will only be available to active eligible employers established
before 12 March 2020. However, charities that are registered with the
Australian Charities and Not-for-profits Commission will be eligible
regardless of when they were registered, subject to meeting other eligibility
requirements. This recognises that new charities may be established in
response to COVID-19.

Reviewer feedback on this answer:
Detailed information about how small businesses can qualify for a cash infusion.
This answer is irrelevant to the question. This answer does not provide any information on how business and NFP organizations can be eligible to receive a cash flow boost. Instead, it provides information on the amount of money eligible small and medium sized business entities and NFPs will receive.

Reviewer ratings:
Excellent
Bad

Answer passage (source: Australia):
page_title: The Australian Government's economic response to coronavirus
section_headers: Boosting cash flow for employers
Timing of additional payment
section_content: The additional payment will be applied to a limited number of activity
statement lodgments. We will deliver the payment as a credit to the entity
upon lodgment of their activity statements. If this places the entity in a
refund position, we will deliver the refund within 14 days.
Quarterly lodgers will be eligible to receive the additional payment for the
quarters ending June 2020 and September 2020. Each additional payment will be
equal to half of their total initial Boosting Cash Flow for Employers payment
(up to a total of $50,000).
Monthly lodgers will be eligible to receive the additional payment for the
June 2020, July 2020, August 2020 and September 2020 lodgments. Each
additional payment will be equal to a quarter of their total initial Boosting
Cash Flow for Employers payment (up to a total of $50,000).

Reviewer feedback on this answer:
Has eligibility information about the boosting cash flow program but could have more detail.
This does not answer the question. This answer provides information on additional payment to quarterly lodgers and monthly lodgers and does not provide any information on how businesses and NFP organizations can be eligible to receive a cash flow boost.

Reviewer ratings:
Acceptable
Bad