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The payment will be delivered by the Australian Taxation Office (ATO) as a credit in the activity statement system from 28 April 2020 upon businesses lodging eligible upcoming activity statements. Where the credit places the business in a refund position, the ATO will deliver the refund within 14 days.
First 14 day fortnight period which qualifies for subsidy. Note the payment needs to have been made to employees by 12 April 2020. There are 13 fortnights the jobKeeper payment applies to
If you are a quarterly pay as you go (PAYG) instalments payer you can vary your PAYG instalments on your activity statement for the March 2020 quarter. You can do this by lodging a revised activity statement before your instalment is due and before you lodge your tax return for the year.