Listed entities are required to give a notice to the market operators that discloses the amount of jobkeeper payments they (and their subsidiaries) received and voluntarily repaid for each financial year (jobkeeper notice). Listed entities are required to give a jobkeeper notice even if they have already included information about jobkeeper payments in their accounts.
Jobkeeper payments are a wage subsidy scheme for businesses significantly affected by COVID-19. Jobkeeper payments ended on 28 March 2021.
The jobkeeper notice obligations commenced on 14 September 2021, requiring all listed entities that received jobkeeper payments to provide a notice to their market operator outlining the following information for the financial year:
- the listed entity’s name and Australian Business Number (ABN)
- the number of individuals for whom the entity or its subsidiaries received jobkeeper payments each jobkeeper fortnight that ended in the financial year
- the total amount of jobkeeper payments the entity and its subsidiaries received in a jobkeeper fortnight that ended in the financial year
- whether or not the entity or its subsidiaries made voluntary repayments of jobkeeper payments, and the total amount of those repayments if they did.
How to give notice
Listed entities are encouraged to use the template notice below and give it to their relevant market operator (i.e. ASX, NSX or SSX). For specific guidance on how to complete the template notice, refer to guidance.
The notices are due 60 days from 14 September 2021 for listed entities that have already lodged their annual financial reports for the financial year with ASIC. For those listed entities that have not yet lodged their annual financial reports, the notices are due 60 days from when their annual financial report is lodged with ASIC.
ASIC is required under section 323DC to publish a consolidated report (jobkeeper consolidated report) of all the jobkeeper notices that have been given to the market operators under section 323DB and released to the market.
ASIC will publish a jobkeeper consolidated report for each month. When compiling the jobkeeper consolidated report, ASIC extracts the information from the jobkeeper notices released to the market, but does not verify the accuracy of that information.
- Section 323DC Consolidated Report (XLSX 111 KB)
Note: Section 323DC Consolidated Report was last updated on 15 July 2022.
- Media release
- Guidance on completing jobkeeper notice