Institute of Certified Bookkeepers

CASHBOOST -Eligibility

For a complete checklist and eligibility check please refer to this ATO Webpage - Providing evidence about eligibility

2019 Tax Returns

It is reported that the ATO call centre etc. is telling people that the 2019 tax return has to be lodged otherwise businesses are not eligible, this is incorrect

The ATO website states

You have lodged, on or before 12 March 2020, at least one of  

  • a 2018–19 income tax return showing that you had an amount included in your assessable income in relation to you carrying on a business.
  • an activity statement or GST return for any tax period that started after 1 July 2018 and ended before 12 March 2020 showing that you made a taxable, GST-free or input-taxed sale.
  • We have discretion to give you further time, after 12 March 2020, to:
    • hold an ABN
    • provide us notice that business income or supplies were made.

If the ATO call centre tells you the business is ineligible then refer them to the website and also the above eligibility page



  • 29 April 2020