ML Tax Solution在此为大家先总结一下JobKeeper补贴二期的要点：

目前税局的说法是JobKeeper一期的另类计算方式同样适用于JobKeeper二期的计算。让我们先来回顾一下一期时的另类计算方式。

政策针对以下7种情况量化了测试法：

• the entity commenced business after the relevant comparison period (the business did not exist in that period) 

  在去年相对应的时间段以后才开始的生意

  
  

• the entity acquired or disposed of part of the business after the relevant comparison period (the business is not the same business in that period as it is now) 

  去年相对应的时间段有新加入或者出售生意，即去年同期不是同一样的生意

  
  

• the entity undertook a restructure after the relevant comparison period (the business is not the same business in that period as it is now) 去年相对应的时间段有生意的重组，即去年同期不是同一样的生意

  
  

• the entity’s turnover substantially increased by: 

  生意实体的营业额有突出的增长：

  
  

  o   50% or more in the 12 months immediately before the applicable turnover test period; or 

  在需要测试阶段前12个月营业额增长50%或者更多

  o   25% or more in the 6 months immediately before the applicable turnover test period, or   

  在需要测试阶段前6个月营业额增长25%或者更多

  o   12.5% or more in the 3 months immediately before the applicable turnover test period.  

  在需要测试阶段前3个月营业额增长12.5%或者更多

  
  

• the entity was affected by drought or other declared natural disaster during the relevant comparison period 去年相对应的时间段生意有受到旱灾或者其它政府宣布的自然灾害的影响

  
  

• the entity has a large irregular variance in their turnover for the quarters ending in the 12 months before the applicable turnover test period, excluding entities that have cyclical or regular seasonal variance in their turnover, or 

  生意实体在需要对比的时间段的前12个月营业额上下大而且不规则，这不包括正常的有季节性变化的生意

  
  

• the entity is a sole trader or small partnership where sickness, injury or leave have impacted an individual’s ability to work which has affected turnover. 

  生意实体是个体经营或者是合伙经营，由于个体经营者或者合伙人生病，受伤而无法正常参与运作对营业额造成影响

如果您的企业营业额没有下降30%，但是下降了10%，那么您就属于Legacy employer（JobKeeper一期遗留雇主）。作为遗留雇主，您虽然不能领取JobKeeper二期的补贴，但是这次的立法却允许您可以继续行使上面我们提到的劳工部针对疫情时期的用工暂时政策。不过遗留雇主和符合JobKeeper二期的雇主还是有些不同的。遗留雇主降低雇员的工作时间不能低于3月1日时的60%，而符合JobKeeper二期的雇主可以降低至零。另外遗留雇主不能给雇员工作日少于2小时的工作，其他的工作改变需要提前7天给出书面的通知。