{"id":"F2021L00466","name":"JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021","slug":"jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101702,"registerId":"commonwealth-F2021L00466-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis determination is the JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. Schedules","sectionType":"part","heading":"3. Schedules","content":"## 3. Schedules\n\nEach instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\nSchedule 1 – Amendments\n\nJobMaker Hiring Credit Reporting Obligations Instrument 2020","sortOrder":2},{"sectionNumber":"1. Section 5 (first paragraph)","sectionType":"part","heading":"1. Section 5 (first paragraph)","content":"## 1. Section 5 (first paragraph)\n\nAfter “as it has in the Rules)” omit “)”.","sortOrder":3},{"sectionNumber":"2. Section 5 (definition of claim period","sectionType":"part","heading":"2. Section 5 (definition of claim period)","content":"## 2. Section 5 (definition of claim period)\n\nOmit “section 11(1)”, substitute “subsection 10(1)”.","sortOrder":4},{"sectionNumber":"3. Subsection 7(1)","sectionType":"part","heading":"3. Subsection 7(1)","content":"## 3. Subsection 7(1)\n\nAfter the reference to the Taxation Administration Act 1953, omit “must”.","sortOrder":5},{"sectionNumber":"4. After subsection 7(2)","sectionType":"part","heading":"4. After subsection 7(2)","content":"## 4. After subsection 7(2)\n\nInsert:\n\n(2A) If the Commissioner is satisfied that subsection (2B) applies to an employer at a time on or after the first day of the jobmaker period and no later than the STP JobMaker Reporting Deadline for that jobmaker period, the employer is only required to notify the Commissioner of the details set out in paragraphs (2)(a) and (c) for that jobmaker period and any subsequent jobmaker periods.\n\n(2B) This subsection applies at a time if an employer is unable to notify the Commissioner of one or more of the details in paragraphs (2)(b) or (2)(d) to (2)(f) through the software available to the employer (whether directly or indirectly through another entity authorised to act on the employer’s behalf) to notify the Commissioner of amounts in accordance with section 389 – 5 of Schedule 1 to the Taxation Administration Act 1953.\n\nNote: Some software providers cannot update their software to support reporting of all information required in subsection 7(2) for a jobmaker period through Single Touch Payroll. Where an employer is using one of these software solutions, this subsection will be satisfied.","sortOrder":6},{"sectionNumber":"5. Subsection 7(3)","sectionType":"part","heading":"5. Subsection 7(3)","content":"## 5. Subsection 7(3)\n\nAfter “two years” omit “the”, substitute “that”.","sortOrder":7},{"sectionNumber":"6. Subsection 8(1)","sectionType":"part","heading":"6. Subsection 8(1)","content":"## 6. Subsection 8(1)\n\nOmit “and (3)” and substitute “, (3) and (3A)”.","sortOrder":8},{"sectionNumber":"7. Paragraph 8(2)(e)","sectionType":"part","heading":"7. Paragraph 8(2)(e)","content":"## 7. Paragraph 8(2)(e)\n\nRepeal the paragraph, substitute:\n\n(e) confirmation that each employee included in the claim calculation is an eligible additional employee","sortOrder":9},{"sectionNumber":"8. Paragraph 8(3)(d)","sectionType":"part","heading":"8. Paragraph 8(3)(d)","content":"## 8. Paragraph 8(3)(d)\n\nOmit “JobMaker” and substitute “jobmaker”.","sortOrder":10},{"sectionNumber":"9. Paragraph (8)(3)(e)","sectionType":"part","heading":"9. Paragraph (8)(3)(e)","content":"## 9. Paragraph (8)(3)(e)\n\nOmit “JobMaker” and substitute “jobmaker”.","sortOrder":11},{"sectionNumber":"10. Paragraph 8(3)(f)","sectionType":"part","heading":"10. Paragraph 8(3)(f)","content":"## 10. Paragraph 8(3)(f)\n\nRepeal the paragraph, substitute:\n\n(f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period.","sortOrder":12},{"sectionNumber":"11. After subsection 8(3)","sectionType":"part","heading":"11. After subsection 8(3)","content":"## 11. After subsection 8(3)\n\nInsert:\n\n(3A) If subsection 7(2B) applies to an employer for a jobmaker period, the employer must also provide the information described in subsection (3).\n\nNote: Information that must be provided under this subsection must be provided in the manner set out in subsection 9(1).","sortOrder":13},{"sectionNumber":"12. Subsection 10(2)","sectionType":"part","heading":"12. Subsection 10(2)","content":"## 12. Subsection 10(2)\n\nRepeal the subsection, substitute:\n\n(2) Claim information submitted by an employer in accordance with section 9 (other than information covered by paragraph 8(2)(h)) cannot be changed by an employer after the claim period in which it is provided.","sortOrder":14},{"sectionNumber":"13. Application","sectionType":"part","heading":"13. Application","content":"## 13. Application\n\nThe amendments made by Schedule 1 to this instrument apply in relation to jobmaker periods commencing on, or after, 7 October 2020.","sortOrder":15}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The amendments remain within the original scope of the JobMaker Hiring Credit reporting framework. The changes are technical corrections, clarifications, and a targeted exemption for software limitations—none of which expand the legislation beyond its original purpose of establishing reporting obligations for the hiring credit scheme."},"complexity_factors":["13 discrete amendment items affecting multiple sections of an existing instrument","Cross-references to the Taxation Administration Act 1953 and the JobMaker Hiring Credit Rules","Nested conditional logic in new subsection 7(2A) and 7(2B) involving timing conditions, software capability tests, and authorised representative provisions","Interplay between new exemption (7(2B)) and subsequent reporting obligation (new 8(3A))","Retrospective application clause applying to jobmaker periods from 7 October 2020","Technical drafting amendments (punctuation, cross-reference corrections, capitalisation changes) mixed with substantive policy changes"],"plain_english_summary":"This bill makes technical corrections to JobMaker Hiring Credit reporting rules and adds a software exemption allowing employers whose Single Touch Payroll providers haven’t updated fields to submit a reduced data set initially and supply the remainder later. It also clarifies required confirmations and hours reporting, tweaks wording and capitalization, and limits when claims can be amended.\n\nIt chiefly affects employers claiming the JobMaker Credit—especially those using outdated payroll software—reducing immediate compliance burdens while ensuring full reporting eventually."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument narrows and clarifies reporting obligations compared with the 2020 instrument. It permits limited relief where STP software cannot supply particular fields (see inserted subsections 7(2A)–(2B) in Schedule 1, item 4), changes the set of required confirmations employers must provide (item 7 replacing paragraph 8(2)(e); item 10 replacing 8(3)(f)), and prevents employers from altering most claim information after the claim period (item 12 replacing subsection 10(2)). It applies to jobmaker periods commencing on or after 7 October 2020 (item 13). Practically, employers bear compliance costs and finality risk; payroll software providers face upgrade pressure; the Commissioner retains discretion to accept the software-based reporting exception."},"complexity_factors":["Cross-references to external laws and rules (Taxation Administration Act 1953, Schedule 1 s389-5; the Rules) increase interpretive complexity.","Adds an administrative-discretion trigger: Commissioner must be ‘satisfied’ that software inability applies before relief is available (inserting subsections 7(2A)–(2B)).","Relief is conditional on technical capability of payroll software (Single Touch Payroll) and vendor behaviour, creating reliance on third-party IT updates.","Deadlines and form requirements remain important (STP JobMaker Reporting Deadline; information to be provided in manner set out in subsection 9(1)), raising operational timing risk.","Prohibition on changing most claim information after the claim period (replacing subsection 10(2)) increases finality and compliance risk for employers.","Substantive changes to required claim content (confirmation of eligible additional employees; whether average hours requirement met) alter substantive evidentiary burden.","Retroactive application to periods from 7 October 2020 requires retrospective compliance and potential restatement of prior claims.","A mix of minor drafting corrections (word substitutions, casing) and substantive amendments requires careful reading to identify legal effects."],"plain_english_summary":"This instrument amends the JobMaker Hiring Credit reporting rules. It narrows what employers must report to the Commissioner, creates a limited exception where an employer’s payroll software cannot supply certain Single Touch Payroll (STP) fields, and prevents employers from changing most claim data after the relevant claim period.\n\nIt affects employers claiming the JobMaker Hiring Credit, payroll software providers and the Commissioner by changing compliance steps, information flows and timing; it applies to jobmaker periods commencing on or after 7 October 2020."}},"importantCases":[],"_links":{"self":"/api/acts/jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021","history":"/api/acts/jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021/history","analysis":"/api/acts/jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021/analysis","conflicts":"/api/acts/jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021/conflicts","importantCases":"/api/acts/jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021/important-cases","documents":"/api/acts/jobmaker-hiring-credit-reporting-obligations-amendment-instrument-2021/documents"}}