New JobKeeper obligations commenced on 14 September 2021, requiring all listed entities that received JobKeeper payments to give a notice to the relevant market operator outlining:
- the listed entity’s name and ABN,
- the number of individuals for whom the entity or its subsidiaries received JobKeeper payments each 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, and
- whether or not the entity or its subsidiaries made voluntary repayments of JobKeeper payments, and the total amount of those repayments if they did.
ASIC has created a JobKeeper notice to help listed entities comply with their obligations. The notice is also available on the ASX and NSX websites.
ASIC has also provided guidance that will help listed entities to complete the notice.
Listed entities that have lodged their annual financial reports for the relevant financial year with ASIC on or before 14 September 2021 will have until 13 November 2021 to notify the market.
Listed entities that lodge their annual financial reports after 14 September 2021 will have 60 days from the date their annual financial report was lodged with ASIC to notify the market.
All listed entities must ensure information that is disclosed about JobKeeper payments is up to date and accurate. This information will then be published by ASIC in a consolidated report.