For most businesses and NFP organisations you will be eligible to receive the cash flow boost if:

• You are a small or medium business entity or NFP of equivalent size (that is, an entity with aggregated annual turnover less than $50 million).

• You held an ABN on 12 March 2020.

• You made payments to employees subject to withholding (even if the amount you withheld is zero), such as    

  • salary and wages

  • director fees

  • eligible retirement or termination payments

  • compensation payments

  • voluntary withholding from payments to contractors. 

• You have lodged, on or before 12 March 2020, at least one of    

  • a 2018–19 income tax return showing that you had an amount included in your assessable income in relation to you carrying on a business.

  • an activity statement or GST return for any tax period that started after 1 July 2018 and ended before 12 March 2020 showing that you made a taxable, GST-free or input-taxed sale.