Top-up payments for COVID-19 grant recipients

• Previously eligible recipients of State COVID-19 Business Support Programs to receive top-up funding from the Commonwealth
• The Commonwealth will provide 25 per cent top-up payments in lieu of the grant programs being declared non-assessable non-exempt (NANE)
• Additional payments, totalling an estimated $74 million, apply to 14 selected COVID‑19 grant programs delivered in 2022

The Commonwealth Government is providing a 25 per cent top-up payment for grants paid to businesses under selected State Government COVID-19 Business Support packages delivered in 2022.

Unlike COVID-19 business support packages in several other states, no Western Australian Government programs were granted non-assessable non-exempt (NANE) status by the previous Commonwealth Government, meaning grant payments made to businesses under these programs were taxable.

Instead, 25 percent top‑up payments were approved in lieu of the grant programs being provided NANE status.

The current Commonwealth Government approved an estimated $74 million in the recent Commonwealth Budget to ensure that all businesses eligible for the 14 State Government COVID‑19 Business Support programs receive the 25 percent top-up payment.

The 14 eligible State Government COVID-19 Business Support Programs are:

• Christmas Nightclub Closure COVID-19 Assistance Program
• Small Business Assistance Grant - December 2021
• Getting the Show Back on the Road and extensions
• International Education Industry Support Program
• Tourism Support Program
• Tourism Deposit Refund Program
• Travel Agent Support Fund
• Event Suppliers Program
• Tenant Rent Relief Scheme
• Landlord Rent Relief Incentive
• Nightclub Assistance Program
• Performing Arts, Theatres and Cinemas Assistance Program
• Small Business Hardship Grants Program
• School Camps COVID-19 Assistance Package. 

The State Government will deliver the top-up payments on behalf of the Commonwealth. 

State Government agencies that administered the original programs will contact recipients to provide further information and confirm eligibility. 

Comments attributed to Treasurer Rita Saffioti:

"The State Government delivered extensive support to WA businesses through a range of grant programs throughout the COVID-19 pandemic.

"The State Government requested a range of COVID-19 programs were exempt from company tax to maximise the benefit of grant payments to WA businesses.

"Instead, the previous Commonwealth Government chose to provide the 25 percent top-up payments in lieu of providing an exemption from company tax. 

"I welcome the current Commonwealth Government's decision to provide an estimated $74 million in funding in the recent Federal Budget to ensure that all WA businesses that were eligible for the 14 grant programs receive the 25 percent top-up payment."