COVD19 Jobkeeper

JobKeeper Payment Engagement Authority

Section A: Purpose of this document

This JobKeeper Payment Engagement Authority authorises the registered BAS agent or registered tax agent to act on behalf of the Employer (client). Employers may be eligible to access the new JobKeeper payments by participating in the JobKeeper payment scheme and nominating the employees they want to claim JobKeeper payment for.

Section B: Eligibility to use this Engagement Authority

BAS agent or tax agent:
To be eligible to use this JobKeeper Payment Engagement Authority, the BAS agent or tax agent warrants they have active registration with the Tax Practitioners Board (TPB) as a BAS agent or tax agent.

Employer:
To be eligible to use this Engagement Authority, the Employer warrants they are not subject to any of the following:

• the Major Bank Levy was imposed on the entity or a member of its consolidated group for any quarter before 1 March 2020;

• the entity is an Australian government agency (within the meaning of ITAA 1997);

• the entity is a local governing body;

• the entity is wholly owned by an Australian government agency or local governing body;

• the entity is a sovereign entity;

• the entity is a company and a liquidator or provisional liquidator has been appointed;

• the entity is an individual and a trustee in bankruptcy has been appointed.

  Section C: Engagement Authority agreement details

  This Engagement Authority authorises the BAS agent or tax agent to apply to the ATO for JobKeeper payments on behalf of the Employer (client).

  The Employer acknowledges and accepts responsibility for:

• on 1 March 2020, they carried on a business in Australia or were a not-for-profit

  organisation that operated in Australia;

• they employed at least one eligible employee on 1 March 2020 or 1 July 2020;

• their eligible employees are currently employed by their business for the fortnights they start

  to claim for, and continue to claim for (including those who are stood down or re-hired);

• their business has faced:

  • 30% fall in actual turnover (if their aggregated turnover is $1 billion or less);

  • 50% fall in actual turnover (if their aggregated turnover is more than $1 billion), or

JobKeeper Engagement v2.0

• 15% actual fall in turnover including donations and gifts (if they are an ACNC- registered charity and not a university or school).

• in relation to Tier 1 employees, they pay their eligible employees at least $1,200 before tax for the fortnights over the period 28 September 2020 to 3 January 2021 and subsequently $1 000 over the period 4 January 2021 to 28 March 2021, for which they start to claim and continue to claim for.

• In relation to Tier 2 employees, they pay their eligible employees at least $750 before tax for the fortnights over the period 28 September 2020 to 3 January 2021 and subsequently $650 over the period 4 January 2021 to 28 March 2021, for which they start to claim and continue to claim for.

• they have notified each eligible employee that the entity intends to nominate them.

• they hold employee nomination notices from the employees that they have nominated.

  The BAS Agent or tax agent does not accept responsibility for any incorrect or incomplete information provided by the Employer (client) including errors in identifying eligible employees for the JobKeeper payments or liability resulting from any such incorrect or incomplete information and that the BAS agent or tax agent has relied on the accuracy and completeness of the information provided by the Employer (client) in undertaking this engagement.

  Section D: Duration of this Engagement Authority

  This Engagement Authority is ongoing unless this Engagement Authority is revoked by either party or superseded by another Engagement Authority.

  Section E: Authorisation – Employer:

  Employers Name: _________________________________________________________
  
  Employers Address: _______________________________________________________
  
  Employers ABN: __________________________________________________________
  
  Employers Signature: ______________________________________________________
  
  Date: ___________________________________________________________________

          Section F: Authorisation – registered BAS agent / registered tax agent:

          Agents Name / Entity: ______________________________________________________

          Agents Address: __________________________________________________________

          Agents TPB registration number: _____________________________________________

          Agents Signature: _________________________________________________________

          Date: ___________________________________________________________________