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[av_heading heading=’雇主现金流补助案例分析’ tag=’h2′ link_apply=” link=’manually,http://’ link_target=” style=’blockquote modern-quote modern-centered’ size=’4vw’ subheading_active=’subheading_below’ subheading_size=’20’ margin=’0′ margin_sync=’true’ padding=’0′ color=’custom-color-heading’ custom_font=’#000000′ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” av-medium-font-size=” av-small-font-size=” av-mini-font-size=” av_uid=’av-k8fio23c’ custom_class=” admin_preview_bg=’rgb(34, 34, 34)’][/av_heading]

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已颁布的立法旨在为与COVID-19(新型冠状病毒)相关的经济衰退期间雇用员工的中小型企业和非营利组织提供临时现金流补助。这将通过从2020年4月28日开始提供两套现金流量补助来完成,以支持雇主留住员工。

当符合条件的企业提交营业活动报表时,ATO将通过营业活动报表系统中的贷项向符合条件的企业提供20,000澳元至100,000澳元的免税现金流。

您必须提交营业活动报表才能获得该现金流补助。
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案例1-第一期的现收现付预付款(PAYGW)低于10,000澳元

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提姆(Tim)在墨尔本拥有并经营一家小型纸张运送业务,并雇用两名临时雇员,每人每年赚取10,000澳元。 在2020年3月的季度活动声明中,蒂姆在W1报告了其雇员的工资和W2报告了0澳元,因为他们处于应税值以下。

2020年3月季度是提姆有资格获得首期现金流补贴的第一阶段。 他的预扣额为0澳元少于10,000澳元,因此提姆的初始现金补贴将是最低的10,000澳元的。

除非提姆在2020年6月第二季度的预扣款超过10,000澳元,否则他将不会获得任何进一步的初始现金流补助。
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案例2-总现金流量补助达到50,000澳元的最高限额

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莎拉(Sarah)在南澳大利亚州拥有并经营建筑业务,并雇用8名建筑工人,工人收入按平均每周全职收入计算每人每年收入89,730澳元。 在2019-20财政年度的3月、4月、5月和6月,莎拉在每个营业活动报表中在W1报告支付的工资以及在W2报告支付其雇员的预扣款15,008澳元。

到2020年3月,莎拉的首期现金流补助是其预扣税(W2)的三倍。 这等于$ 45,024澳元($ 15,008澳元 * 3)。 由于此金额大于10,000澳元,莎拉将获得45,024澳元的现金流补助。

2020年4月,莎拉的预扣税为$ 15,008澳元,但是在达到50,000澳元的限额之前,仅剩余了4,976澳元的初始现金流补助。 她将进一步获得4,976澳元的初始现金流补助。

莎拉达到50,000澳元的上限后,将不会再获得任何首期现金流补助。
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案例1-按季度提交活动报表

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提姆获得了10,000澳元的首期现金流补助。 当提姆提交2020年6月和2020年9月季度商业活动报表时,他将获得以下额外的现金流补助:

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案例2-按月提交营业活动报表

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莎拉获得的最高首期现金流补助为50,000澳元。 当莎拉提出2020年6月至2020年9月的商业活动报表时,她将获得以下额外的现金流补助:

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