A: How cash-flow boost credits are reported in your return or your financial statements is different depending on your business structure. Talk to a registered tax professional for more information.

答：现金流补贴会根据您的生意架构的不同而在您的税表和财务报表上有不同的显示。详情您需要咨询您的税务代理。

A: For a business entity operating on an accruals accounting basis, JobKeeper payments for the month of June will be derived in the month in which you provide a valid completed business monthly declaration for June. This will generally be in July (or a later month) and will be assessable in the 20–21 income year.

For a business entity operating on a cash accounting basis, the payments for a JobKeeper fortnight in the month of June are derived when the entity receives those payments. For JobKeeper payments received in July (or later), it will be assessable in the 20–21 income year.

答：对于使用应收应付制的生意来说，6月份的JobKeeper补贴会在您完成6月份的JobKeeper申报后才产生。这个申报通常会在7月（或者后面的月份）才完成，因此会是在20-21财年才需作为收入。

对于使用实收实付制的生意来说，6月份的JobKeeper补贴会在生意实际收到付款时才产生。对于在7月（或者以后）才收到的JobKeeper补贴来说，这会是到20-21财年才需作为收入。

A: Eligibility for JobKeeper is determined on a self-assessment basis by entities. Entities are required to project the decline in turnover on a reasonable basis and ensure the method they have used to calculate the decline in turnover is documented.

If an entity or their adviser finds that their original estimate of decline in turnover did not turn out to reduce as much as anticipated, generally, as long as the entity was honest and reasonable with their projected turnover reduction and kept appropriate records for the basis of their calculation, the entity would not be asked to repay the JobKeeper payment.

答：JobKeeper是否符合条件是雇主自我审核的结果。生意实体需要合理地来预计他们营业额下降的幅度，并且确保他们将如何计算营业额下降的方法完整地记录下来。

如果某个生意实体或者他们的会计师后来发现他们实际营业额的下降并没有像先前预计下降的那么多，只要这个生意实体是诚实及合理地对他们的营业额下降进行了预计，并且保留了他们计算的记录文件，那么这个生意实体将不会被要求退回JobKeeper补贴。

A: It starts from the month of enrolment. It is generally not backdated.

答：从注册的月份开始支付，通常不会倒回去。

A: For a partner in a partnership receiving JobKeeper as an eligible business participant, the payment is made to the entity (the partnership), and unlike employees, there are no requirements for the entity in relation to the distribution of the JobKeeper payment. The money could be distributed as per normal business practices, or stay in the business. JobKeeper is assessable at the partnership level, not the individual level, and you need to report JobKeeper payments as business income in your partnership tax return. 

答：作为合伙生意中符合条件的非雇员的老板而申请了JobKeeper补贴，这个补贴是给与生意的（合伙生意）。不像针对雇员，生意实体是没有被要求必须把这个补贴分发给这位合伙人的。这个补贴可以作为正常的生意行为而分发出去，或者保留在生意里。Jobkeeper补贴是在合伙生意的层面来作为应缴税的收入的，而不是在个人的层面，因此你需要将JobKeeper补贴作为生意的收入申报在合伙生意的税表里。