谢谢。
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七月妥妥地
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不应该算6月工资吗？
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7月，请参考官网。
Operating on an accruals basis
For a business entity which operates on an accruals accounting basis, JobKeeper payments will be derived when the entity provides a valid completed business monthly declaration to us.
This means that JobKeeper payments for fortnights ending in June will generally be derived in July (or a later month) and will be assessable in the 2020–21 income year.
This is because the payments are derived when the entity has a legal entitlement to those payments. It is the ATO’s receipt of the business monthly declaration that triggers an entity’s entitlement to JobKeeper and payment of that entitlement.
Operating on a cash accounting basis
For a business entity which operates on a cash accounting basis, the payments for a JobKeeper fortnight are derived when the entity receives those payments.
For JobKeeper fortnights ending in June, those payments will be made in July (or later), following receipt of the entity’s business monthly declaration, and will be assessable in the 2020–21 income year.
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不是免税么？
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7月
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楼上说的7月是tax 口径，如果financial accounting口径会不同。If the employer is satisfied that they have ‘reasonable assurance’ (for example because Tax advisors have confirmed eligibility for the scheme and the relevant fortnight’s salaries have been paid), the government grant is accrued in the same period that salary payments are made. Employers therefore recognise a receivable for the grant as each payroll is processed by recognising the following journal entry:
https://www.bdo.com.au/en-au/accounting-news/accounting-news-may-2020/accounting-for-covid-19
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