This week has brought some clarity around trading for Anzac Day tomorrow, and a lifeline for many businesses not qualifying under the initial JobKeeper scheme conditions.
Announcement of the JobKeeper package at the end of March heralded relief for hundreds of thousands of small businesses around Australia, including most hotels. The process was subsequently clarified to be based on a comparison with a month or quarter of the corresponding period last year.
However, a significant number of business scenarios were not captured by the eligibility criteria, and industry groups have pushed for more comprehensive clauses.
Yesterday the Federal Government produced guidelines on ‘alternative’ measures for businesses where the original year-on-year benchmarking is not appropriate, with some of these likely to pertain to selected hotel businesses. Amongst the new definitions outlined are:
- An acquisition or disposal has significantly changed turnover
A change of ownership in the past 12 months might make for a non-representative YOY comparison. Business owners here should stipulate the month immediately following the change as their comparison period, to compare with the month since closures.
If using a quarterly comparison, use the same 1-month period but multiply it by three. Do not use the period of the three months following the change.
- Restructure has brought about a significant change to turnover
Businesses that have restructured in the past 12 months should use their GST turnover for the month immediately following the restructure. As with change of ownership, if using a quarterly comparison use this same month but multiply by three.
- Substantial growth in turnover
Businesses, including start-ups and renovations, that have seen more than 50 per cent increase in turnover in the past 12 months (or 25 per cent in the prior six months, or 12.5 per cent in the prior three months) can use the three months directly preceding the test period as their comparison period. Those reporting a monthly comparison should take this three-month period and divide by three for the comparison since closure.
- Businesses less than 12 months old
A business established less than a year ago, with no comparative period, should use an average of all the whole months it has been in business.
Most of these alternative tests come with caveats for businesses that have already received bushfire or drought concessions.
Anzac Day, 25 April, is traditionally a big-trading day in Australian pubs, where many gather to honour the memory of our fallen soldiers and socialise with mates and community.
The forced closure of licensed venues will come at a high price for many struggling with isolation, amplified by the gravity of the occasion and severity of the global pandemic.
Each state has issued its own COVID-19 adjustment to normal Anzac Day trading.
New South Wales
Businesses must be closed midnight until 1pm on Saturday (25 April), with the exception of exempt shops, being: four employees or less working at once, with no more than two owners profiting from the business.
Varied conditions this year mean hotels, clubs and small bars may open before 1pm for takeaway and delivery services, including alcohol. However, employees must freely elect to work the hours.
Victoria
Businesses must be closed midnight until 1pm, unless an exempt shop, being: 20 or fewer employees working at any one time on Anzac Day, and fewer than 100 at any one time in the prior week.
Queensland
Businesses wishing to trade Saturday need to be one of two exempt categories. The Queensland Government provides a list of ‘exempt shops’ on its website. These can trade without restriction.
Alternatively, ‘Independents’ are businesses run by an individual, partnership or proprietary company, with no more than 30 employees working at the same time, and not more than 100 employees working across the State at any one time. These businesses may open after 1pm.
Western Australia
Only ‘exempt’ businesses may trade in WA on Saturday, being holders of a certificate deeming it a small or special retail business. Takeaway food is amongst the businesses deemed automatically exempt.
An order by WA’s Minister of Commerce will allow retail in metropolitan areas (8am-6pm) on Monday (27 April), which is a public holiday.
South Australia
Special coronavirus trading decree means non-exempt businesses in the CBD and metro areas may trade between midday and 9pm. Exempt businesses are simply required to not open until 12pm, and must be not located in the Greater Adelaide Shopping District or other specified zones. Businesses in those districts may still trade, providing floor area is less than 200 square metres. Full list of exempt businesses HERE.
Tasmania
Businesses must be closed until 12.30pm Saturday, unless exempt. This counts a number of business types, including bottleshops and restaurants.
ACT and Northern Territory
There are no trading hours regulation in the Territories.
