The second extension period covers the JobKeeper fortnights between 4 January 2021 and 28 March 2021.
To claim JobKeeper payments for this period, you will need to show that your actual GST turnover has declined in the December 2020 quarter relative to a comparable period (generally the corresponding quarter in 2019).
The JobMaker Hiring Credit scheme is an incentive for businesses to employ additional young job seekers aged 16–35 years. Eligible employers can access the JobMaker Hiring Credit for each eligible additional employee they hire between 7 October 2020 and 6 October 2021.
On 6 October 2020, the government announced the JobMaker Plan to support businesses. Temporary full expensing is one of those incentives and is only available in the 2020–2021 and 2021–2022 income years.