Cash Flow Boost Eligibility Procedure

Written by Claude Haiku 4.5 from the extracted text on 27 Feb 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

This operational guidance document outlines the ATO's administration of the Boosting Cash Flow for Employers initiative, a COVID-19 support scheme providing eligible small and medium-sized businesses and not-for-profits with cash flow credits up to $100,000 (minimum $20,000). The procedure establishes two phases: an initial phase (March-June 2020) delivering 100% of PAYG tax withheld or a minimum $10,000 credit per lodgement period, with quarterly lodgers receiving $10,000-$50,000 and monthly lodgers receiving proportionally higher amounts; and a second phase (June-September 2020) providing additional credits equal to initial phase amounts, split evenly across lodgement periods. Businesses that did not withhold tax but paid wages remained eligible for the minimum $10,000 credit. The guidance specifies automatic application processes and eligibility caps, with second-