Summary of Covid-19 Support Available

July 28, 2021

Following today’s announcement of the four-week extension to the Greater Sydney lockdown we just wanted to make sure we provide you with a summary of the various support available. Please know that we are thinking of you and are here to assist you through this difficult time.



Payroll Tax - Deferral


  • Payroll Tax Annual Reconciliation is not due until 7th October 2021 (including payment)
  • Monthly payers have the option to defer July & August Payment to 7th October 2021
  • More information will be provided by Revenue NSW the end of August regarding any further deferrals or payment plans


Payroll Tax - Reduction


  • Businesses with a decline in revenue of 30% or more will have their annual tax liability reduced by 25%.
  • More information will be provided by Revenue NSW by the end of August 2021.


Gaming Machine Tax Deferrals


Hotels – Tax originally due in July 2021 & October 2021 will fall due 21 January 2022.

Clubs - Tax originally due in September 2021 will fall due 21 December 2021.


Hospitality and Tourism COVID-19 Support Grant


  • Available to tourism or hospitality businesses that have a turnover of more than $75,000 and an annual Australian wages bill of below $10 million, as at 1 July 2020.
  • These businesses must have an Australian Business Number (ABN) registered in New South Wales or be able to demonstrate they are physically located and primarily operating in New South Wales.
  • Full details yet to be published by Service NSW.


Tenants & Landlords


Eviction moratorium


  • Landlords cannot evict residential tenants due to rental arrears until 11 September 2021.
  • Landlords cannot evict commercial and retail tenants without first going to mediation.


Commercial Properties


  • If you provide your tenant with a rent reduction (made from now until 31 December 2021) you may be eligible of a payment of up to 100% of your 2021 land tax on a parcel of land.
  • You will need to verify that your tenant is in financial distress and eligible for the 2021 NSW Covid-19 Business Grant, 2021 NSW Covid-19 Micro-Business Grant or the JobSaver scheme.


Residential Properties


  • If you provide your tenant with a rent reduction (made from now until 31 December 2021) you may be eligible for either:
  • $1,500 grant to pass onto your tenant, or
  • Concession of up to 100% of your 2021 land tax.
  • You will need to verify that your tenant has lost 25% or more of their household income.


Support for individuals


Covid-19 Disaster Payment


  • A payment for workers who have been unable to earn income due to the COVID-19 lockdown:
  • Up to $450 per week if you have lost 8 – 20 hours of work per week or a full day of your usual work hours.
  • Up to $700 per week if you lost more than 20 hours per week.
  • Eligibility depends on where you live and work.
  • Note: your application for the Covid-19 Disaster payment may make you ineligible for other grants and support.


Pandemic Leave Payment


  • The Pandemic Leave Disaster Payment of $1,500 for each 14 day period is for those who have been advised by the health authorities to self-isolate or quarantine because:
  • You have coronavirus (COVID-19).
  • You’ve been in close contact with a person who has COVID-19.
  • You care for a child, 16 years or under, who has COVID-19.
  • You care for a child, 16 years or under, who’s been in close contact with a person who has COVID-19.
  • The payment might also be accessible if you are a carer for someone impacted.
  • Eligibility for this disaster payment is very similar except that you need to use any appropriate leave entitlements if it is available to you (for example, pandemic sick leave, personal leave or carer leave).
  • Note, your application for the Covid-19 Disaster Pandemic leave payment may make you ineligible for other grants and support.


NSW Child-Care gap fee


  • From 19 July 2021, the Government is enabling childcare services in NSW Local Government Areas subject to stay-at-home orders to waive gap-fees for parents keeping their children at home due to current COVID-19 restrictions. The gap fee is the difference between the Child Care Subsidy (CCS) the Government pays to a service and the remaining fee paid by the family.
  • The child-care gap fee waiver is only applicable where the childcare service opts in.


NSW Government Resources


Support for Individuals & Businesses:
Home Owners
Package Summary

Support for the Construction Industry

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