Election to exclude government grants from turnover for charities

You can use this form to elect to exclude government grants from your JobKeeper turnover test if you are both:

• a charity registered with the Australian Charities and Not-for-profits Commission (ACNC), and
• not a university or school.

Government grants include payments for supplies you make, received from:

• an Australian government agency
• a local government body
• the United Nations or its agency.

Where to send this form

You can lodge the form via the Business Portal using the secure messaging function.

• Select the topic ‘GST’ and the subject ‘ACNC Elect to exclude grants’
• Attach the form

Your registered tax agent can also lodge on your behalf using Online services for agents.

When to send this form

If you are enrolling in the JobKeeper scheme for the first-time you need to lodge this form within 7 days of enrolling.

If you are already enrolled in JobKeeper and you have not made an election, we will allow you to lodge the election within 7 days of confirming that you have met the actual decline in turnover test for the quarter ending 31 December 2020. However, the election applies to all decline in turnover tests and you can only make the election if, by applying the election, you still meet the original decline in turnover test and the actual decline in turnover test for JobKeeper Extension 1 (September 2020 quarter).

Once made, the election cannot be cancelled. Accordingly, you should carefully consider whether making the election will impact your ability to satisfy the decline in turnover tests. If making the election causes you to fail any of those tests, you may be liable to repay overpayments and you may not be able to access the JobKeeper extension periods.

Next step:

• Download the Election to exclude government grants from turnover for ACNC-registered charities (other than universities or schools) form (PDF 196KB)This link will download a file
• Download the accessible format of the Election to exclude government grants from turnover for ACNC-registered charities (other than universities or schools) (DOCX 55KB)This link will download a file

If you cannot download the form, you can get a copy by phoning our publications ordering service on 1300 720 092.

See also:

• Original decline in turnover test – workout the relevant GST turnover
• Actual decline in turnover test – work out the current GST turnover

For details about the information we collect see Privacy notice – JobKeeper.

Complete this form to elect to exclude government grants from the JobKeeper turnover test.