AUSTRALIAN CAPITAL TERRITORY GOVERNMENT ASSISTANCE
1) Food business registration, outdoor dining and liquor licensing fees
Licenced venues will receive a 12-month waiver of their food business registration and on-licence liquor licencing fees from 1 April 2020 and outdoor dining fees for 2020-2021 will be waived.
In cases where food business registration has been prepaid for more than one year in advance, an additional 12 months will be added to the licence.
Businesses do not need to contact Access Canberra or the Health Protection Service for this waiver to apply. This support will be applied automatically as part of the normal annual fee licencing process.
This waiver does not apply to off-licence venues.
2) Electricity rebates
Small business owners with electricity usage below 100 megawatts per year will see rebates of $750 automatically applied to their next electricity bill in June or July 2020. The rebate will apply regardless of whether customers are on standing or market offers. You do not need to contact your electricity supplier as this will be automatically applied.
3) Payroll Tax
Wages subsidised by the Commonwealth Government’s Jobkeeper program will be exempt from Payroll tax.
Hospitality (cafes, pubs, hotels, clubs and restaurants), creative arts and entertainment industries will receive a one-off, six-month waiver of payroll tax from April to September 2020.
Businesses will need to complete a simple online application form to confirm their eligibility by visiting the ACT Revenue Office website (available soon) at: www.revenue.act.gov.au
For those who lodge their payroll tax assessments monthly, the first credit will be applied to the April payroll tax liability, which is usually payable by 7 May.
For those who lodge their payroll tax assessment annually, the credit will be applied to their account when their assessment is received at the end of the 2019-20 financial year.
4) Payroll tax deferral
All ACT businesses with Group Australia-wide wages of up to $10 million can defer their 2020-21 payroll tax, interest free, until 1 July 2022. Businesses will need to complete a simple online application form (which will be available soon on the ACT Revenue Office website at www.revenue.act.gov.au) to confirm their eligibility.
Eligible businesses will need to lodge their payroll tax returns as normal, but will not be required to make the associated payment at the usual time. If the deferred amount is paid before 1 July 2022, no interest will be charged. Interest will be applied to any outstanding deferred amounts from 1 July 2022.
For those who lodge their payroll tax assessments monthly, deferral will commence from their July 2020 payroll tax liability, which is usually payable by 7 August. For those who lodge their payroll tax assessments annually, they can defer payment of their full 2020-21 payroll tax liability, which is usually payable in July 2021.
5) Commercial general rates rebate
Commercial property owners with an average unimproved value of less than $2 million are eligible for a rebate on the fixed charge component of their commercial rates. Commercial ratepayers will receive a credit of $2,622 (equivalent to the annual fixed charge) against their 2019-20 general rates in the June 2020 quarter. This will be applied automatically.
Where ratepayers have paid in full, or have a bill for the quarter less than the credit, they will be eligible for a refund. Businesses will need to complete a simple online application form (which will be available soon on the ACT Revenue Office website) to apply for a refund.
Commercial property owners will also receive no increase in their Fire and Emergency Services Levy for 2020-21.