Boosting cash flow for employers
Eligibility
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