COVID-19 support: tax quick guide

A quick guide to COVID-19 support payments available to individuals and business from the Australian Government.

Last updated 10 April 2023

Individuals

Table: Individuals
Support	For	Taxable	Next steps
High-Risk Settings Pandemic Payment	Eligible individuals unable to earn income due to COVID-19 that work in a high-risk setting	Yes	manually include as assessable income in your tax return check the amount you received
COVID-19 Disaster Payment Closed	Individuals unable to earn income because state or territory health orders prevent them from working in their usual employment	No	do not include in your tax return
Pandemic Leave Disaster Payment Closed	Eligible individuals unable to earn income because they: self-isolated or quarantined at home cared for someone with COVID-19	Yes	manually include as assessable income in your tax return check the amount you received
JobKeeper Closed	Employees of eligible businesses and not-for-profits significantly affected by COVID-19 that receive an amount of JobKeeper	Yes	include as assessable income in your tax return at 'salary or wages', or as an 'allowance' (or top up) for employees

Business

Table: Business
Support	For	Taxable	Next steps
Recovery loans to support businesses	Eligible applicants	No	do not include as 'business income' in your tax return
JobMaker Hiring Credit	Eligible employers	Yes	Include as 'business income' in your tax return GST does not apply
Payments to support businesses affected by COVID-19 (for example the NSW 2021 COVID-19 JobSaver payment)	Eligible businesses affected by COVID-19	Read more	payments are taxable, unless eligibility criteria are met that will cause the payment to be non-taxable, read more GST does not apply
State government voucher subsidy scheme	Participating businesses affected by COVID-19	Yes	include as 'business income' in your tax return GST reporting applies
Payroll tax relief	Eligible businesses	Read more	there are a range of factors you will need to consider, see Payroll tax relief
Land tax relief	Businesses provided land tax relief in states and territories impacted by COVID-19	Read more	there are a range of factors you will need to consider, see Land tax relief
Rent relief	Commercial tenants in government-owned properties in some states and territories	Read more	there are a range of factors you will need to consider, see Rent relief
Electricity rebates	Businesses offered the rebate	No	do not include as 'business income' in your tax return reduce deductions for electricity by the rebate
Grants to support the creative economy	Eligible organisations in the arts sector	Yes	include as assessable income in your tax return GST does not apply
Concessional loans to support the creative economy	Eligible organisations in the arts sector	No	do not include this loan as assessable income in your tax return GST does not apply
Cash flow boost	Eligible small and medium businesses and not-for-profits	No	do not include in your tax return, read more
JobKeeper Closed on 28 March 2021	Eligible businesses, sole traders and not-for-profits significantly affected by COVID-19	Yes	include as 'business income' in your tax return
Child care Transition Payment Closed on 27 September 2020	Approved early childhood education and care providers for 13 July 2020 to 27 September 2020	Yes	include as 'business income' in your tax return the payment is for a GST-free supply
Consumer Travel Support Program Applications closed 13 March 2021	Eligible travel agents and tour arrangement service providers	Yes	include as 'business income' in your tax return GST does not apply

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