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Top-up payments for COVID-19 grant recipients

This week it was announced that the Commonwealth Government is providing a 25% 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% 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%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.



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