2021 COVID-19 Business Support Grants
Tax payments on business support grants
The 2021 COVID-19 Business Support Grant paid to employing businesses and sole traders are non-assessable non-exempt for income tax purposes until 30 June 2022. This means you are not required to pay tax on these payments, and they do not affect your tax losses.
Learn more about amounts you do not include as income.
All grant recipients will receive an email with further advice.
This measure only applies to the 2021 COVID-19 Business Support Grants and does not apply to any other COVID support grants, including:
- Border Business Zone Hardship Grant
- Tourism Hardship Grant
- Small Business COVID-19 Adaption Grant.
We recommend you seek professional tax advice for your individual situation.
This program is to support Queensland businesses impacted by the August 2021 COVID-19 lockdowns in Queensland.
Applications are no longer being accepted for employing businesses, not-for-profit organisations and non-employing sole traders.
Employing businesses and not-for-profit organisations can track the status of existing submitted applications by visiting the QRIDA portal.
|Business type||Payroll size||Available funding||Grant status|
|Employing Queensland small businesses and not-for-profit organisations||less than $1.3 million||$10,000||Closed|
|Employing Queensland medium sized businesses and not-for-profit organisations||between $1.3 million and $10 million||$15,000||Closed|
|Employing Queensland large sized tourism and hospitality focused businesses and not-for-profit organisations||more than $10 million||$30,000||Closed|
|Employing businesses and not-for-profit organisations located in the border business zone||n/a||$5,000||Closed|
|Non-employing sole traders based in Queensland||n/a||$1,000 (Sole trader grant)||Closed|
|Non-employing sole traders located in the border business zone||n/a||$1,000 (Hardship payment)||Closed|
Displaying information for:
Non-employing sole traders
Applications for non-employing sole traders closed on 30 November 2021.
Displaying information for:
Employing businesses or not-for-profit organisations
Applications for employing businesses and not-for-profit organisations closed on the 16 November 2021.
Employing businesses – request a review
If your application as an employing business or not-for-profit organisation has not been successful, you may request a review of the decision.
Information to submit when requesting a review
When preparing your written request, you must provide QRIDA with adequate information outlining why you are requesting a review, including:
- your reason(s) for review
- information on how you meet the specific scheme eligibility criteria that QRIDA considers have not been met
- any critical information that was not included in your original application or that you believe has been overlooked
- any additional information requested by QRIDA that supports your reasoning and assists QRIDAs Chief Executive Officer to make a decision about your request.
Email your review request to firstname.lastname@example.org.
Read the frequently asked questions, guidelines and supplementary guidelines (for the border business zone) for more information.
- Last reviewed: 31 Jan 2022
- Last updated: 8 Jul 2022