{"id":"F2020L01535","name":"JobMaker Hiring Credit Reporting Obligations Instrument 2020","slug":"jobmaker-hiring-credit-reporting-obligations-instrument-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":130764,"registerId":"commonwealth-F2020L01535-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"JobMaker Hiring Credit Reporting Obligations Instrument 2020","content":"![](image.001.png)\n\nJobMaker Hiring Credit Reporting Obligations Instrument 2020\n\nas amended\n\nmade under subsection 20(4) of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 and subsection 27(3) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.  \n  \nThis compilation includes amendments up to JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021 (F2021L00466).\n\nCompilation date 21 April 2021\n\nCompilation number 1\n\nPrepared by Policy, Analysis and Legislation Business Line, Australian Taxation Office.\n\n  \n\nUncommenced amendments\n\nThe effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Federal Register of Legislation (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Federal Register of Legislation for the compiled law.\n\nApplication, saving and transitional provisions for provisions and amendments\n\nIf the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.\n\nModifications\n\nIf the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Federal Register of Legislation for the compiled law.\n\nSelf-repealing provisions\n\nIf a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.\n\n1.  Name of instrument\n\nThis determination is the JobMaker Hiring Credit Reporting Obligations Instrument 2020.\n\n3. Application\n\nThis instrument applies for all jobmaker periods commencing on or after October 7 2020 to outline the reporting requirements applicable to the jobmaker scheme for the purposes of paragraph 27(1)(g) and subsection 27(3) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020.\n\n4. Determination\n\nThis instrument applies to any employer participating or seeking to participate in the jobmaker scheme.\n\n5. Definitions\n\nSubject to any addition or change contained in another paragraph, an expression used in this instrument that is defined in section 4 of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) (including, for the avoidance of doubt subsection 4(2) of the Rules) has the same meaning in this instrument as it has in the Rules.\n\nIn this instrument:\n\nbaseline headcount has the meaning as in the Rules.\n\nbaseline payroll amount has the meaning as in the Rules.\n\nclaim information means the information set out in section 8 of this instrument\n\nclaim period: a claim period is one of the periods described as claim periods by subsection 10(1) of this instrument.\n\neligible additional employee has the same meaning as in the Rules.\n\nemployer has the same meaning as in the Rules.\n\njobmaker period has the same meaning as in the Rules.\n\njobmaker scheme has the same meaning as in the Rules.\n\n6. Satisfying reporting obligations\n\nFor the purposes of paragraph 27(1)(h) of the Rules, an employer meets the reporting requirements for a jobmaker period if the employer has given the information for that jobmaker period to the Commissioner set out in this instrument by the time and in the manner specified in this instrument.\n\nPart 1: Employee Reporting (information about employees)\n\n7. Reporting on employees prior to jobmaker claim\n\n(1) If an employer is required to notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953, the employer must give the information in subsection (2) to the Commissioner for the jobmaker period before the time specified (the STP JobMaker Reporting Deadline) in the following table:\n\n| No  | Jobmaker period                 | STP jobmaker reporting deadline |\n| --- | ------------------------------- | ------------------------------- |\n| 1   | 7 October 2020 – 6 January 2021 | 27 April 2021                   |\n| 2   | 7 January 2021 – 6 April 2021   | 28 July 2021                    |\n| 3   | 7 April 2021 – 6 July 2021      | 28 October 2021                 |\n| 4   | 7 July 2021 – 6 October 2021    | 28 January 2022                 |\n| 5   | 7 October 2021 – 6 January 2022 | 27 April 2022                   |\n| 6   | 7 January 2022 – 6 April 2022   | 28 July 2022                    |\n| 7   | 7 April 2022 – 6 July 2022      | 28 October 2022                 |\n| 8   | 7 July 2022 – 6 October 2022    | 28 January 2023                 |\n\n(2) The employer must have notified the Commissioner of the following details for each employee who is an eligible additional employee in the same manner the Commissioner must be notified of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953:\n\n(a) tax file number\n\n(b) date of birth\n\n(c) full name\n\n(d) date employment commenced (if occurring in the jobmaker period)\n\n(e) date employment ceased (if occurring in the jobmaker period), and\n\n(f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period.\n\nNote: the manner entities notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is known as Single Touch Payroll.\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\n    Note: 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.\n\n(3) For an employer who is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, if that employer provides the Commissioner with claim information by phone in accordance with subsection 9(2) of this instrument, the employer must have notified the Commissioner of all amounts under section 16-150 of Schedule 1 to the Taxation Administration Act 1953 that were required to be notified to the Commissioner in the two years that end on the last day of the jobmaker period.\n\n(4) Under subsection (3), an employer must have notified the Commissioner of all amounts required to be notified before it provides the claim information.\n\nPart 2: Information to be provided as part of the JobMaker Hiring Credit payment claim\n\n8. Required information to report\n\n(1) An employer must give the Commissioner the information about the entitlement for the jobmaker period set out in subsections (2), (3) and (3A).\n\n(2) The claim information must include the following details:\n\n(a) the total payroll expenses for the jobmaker period\n\n(b) the baseline payroll amount for the period\n\n(c) the total headcount at the end of the period\n\n(d) the baseline headcount for the period\n\n(e) confirmation that each employee included in the claim calculation is an eligible additional employee\n\n(f) a declaration meeting the requirements of subsection (4)\n\n(g) a signature meeting the requirements of subsection (5), and\n\n(h) the details of the employer’s financial institution account including:\n\n(i) account name\n\n(ii) BSB code, and\n\n(iii) account number.\n\n(3) For an employer who reports to the Commissioner in accordance with subsection 9(2), the employer must also provide the following information for each employee it intends to claim for as an eligible additional employee:\n\n(a) tax file number\n\n(b) date of birth\n\n(c) full name\n\n(d) date employment commenced (if occurring in the jobmaker period)\n\n(e) date employment ceased (if occurring in the jobmaker period), and\n\n(f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period.\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).\n\n(4) The declaration requirements are as follows:\n\n(a) If lodged by the employer, the following declaration:\n\n‘I declare that the information is true and correct.’\n\n(b) If lodged by an authorised agent, the following declaration:\n\n‘I have prepared this document in accordance with information supplied by the entity\n\nI have received a declaration in writing from the entity stating that the information is true and correct\n\nI am authorised by the entity to give this document to the Commissioner’\n\n(5) The signature requirements are as follows:\n\n| Signature requirement                                                                                                                                                                                        | Purpose                                                                                                                               |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------- |\n| Digital signature produced by the use of the myGovID identity credential after the authorised relationship is verified through Relationship Authorisation Manager used to access government online services. | To log in to a range of business to government websites and to electronically sign forms when lodged via certain ATO online services. |\n| Digital signature produced by the use of identity credentials provided by the myGov service.                                                                                                                 | For signing an electronic approved form that is lodged or given to the ATO via ATO Online.                                            |\n| Identification of the person in accordance with ‘Proof of record ownership’ procedures for inbound calls prepared under Chief Executive Instruction (CEI) – Identity Management Policy.                      | To allow the person to lodge the form via phone.                                                                                      |\n\n9. How to report claim information\n\n(1) Subject to subsection (2), an employer must lodge the claim information with the Australian Taxation Office via ATO Online Services for Individuals, ATO Online Services for Business, Online Services for Agents or the Business Portal.\n\n(2) If an employer is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, the employer may provide claim information to the Commissioner by phone.\n\n10. When claim information needs to be reported\n\n(1) An employer must submit claim information for a jobmaker period during the corresponding claim period. The following table outlines the corresponding claim period for each jobmaker period.\n\n| No  | Jobmaker period                 | Claim period                      |\n| --- | ------------------------------- | --------------------------------- |\n| 1   | 7 October 2020 – 6 January 2021 | 1 February 2021 – 30 April 2021   |\n| 2   | 7 January 2021 – 6 April 2021   | 1 May 2021 – 31 July 2021         |\n| 3   | 7 April 2021 – 6 July 2021      | 1 August 2021 – 31 October 2021   |\n| 4   | 7 July 2021 – 6 October 2021    | 1 November 2021 – 31 January 2022 |\n| 5   | 7 October 2021 – 6 January 2022 | 1 February 2022 – 30 April 2022   |\n| 6   | 7 January 2022 – 6 April 2022   | 1 May 2022 – 31 July 2022         |\n| 7   | 7 April 2022 – 6 July 2022      | 1 August 2022 – 31 October 2022   |\n| 8   | 7 July 2022 – 6 October 2022    | 1 November 2022 – 31 January 2023 |\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.\n\n  \nEndnotes\n\nEndnote 1—About the endnotes\n\nThe endnotes provide information about this compilation and the compiled law.\n\nThe following endnotes are included in every compilation:\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nAbbreviation key—Endnote 2\n\nThe abbreviation key sets out abbreviations that may be used in the endnotes.\n\nLegislation history and amendment history—Endnotes 3 and 4\n\nAmending laws are annotated in the legislation history and amendment history.\n\nThe legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.\n\nThe amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.\n\nMisdescribed amendments\n\nA misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.\n\nIf a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.\n\nEndnote 2—Abbreviation Key\n\n| ad = added or inserted                         | o = order(s)                        |\n| ---------------------------------------------- | ----------------------------------- |\n| am = amended                                   | Ord = Ordinance                     |\n| amdt = amendment                               | orig = original                     |\n| c = clause(s)                                  | par = paragraph(s)/subparagraph(s)  |\n| C[x] = Compilation No. x                       | /sub‑subparagraph(s)                |\n| Ch = Chapter(s)                                | pres = present                      |\n| def = definition(s)                            | prev = previous                     |\n| Dict = Dictionary                              | (prev…) = previously                |\n| disallowed = disallowed by Parliament          | Pt = Part(s)                        |\n| Div = Division(s)                              | r = regulation(s)/rule(s)           |\n| exp = expires/expired or ceases/ceased to have | reloc = relocated                   |\n| effect                                         | renum = renumbered                  |\n| F = Federal Register of Legislation            | rep = repealed                      |\n| gaz = gazette                                  | rs = repealed and substituted       |\n| LA = Legislation Act 2003                      | s = section(s)/subsection(s)        |\n| LIA = Legislative Instruments Act 2003         | Sch = Schedule(s)                   |\n| (md) = misdescribed amendment can be given     | Sdiv = Subdivision(s)               |\n| effect                                         | SLI = Select Legislative Instrument |\n| (md not incorp) = misdescribed amendment       | SR = Statutory Rules                |\n| cannot be given effect                         | Sub‑Ch = Sub‑Chapter(s)             |\n| mod = modified/modification                    | SubPt = Subpart(s)                  |\n| No. = Number(s)                                | underlining = whole or part not     |\n|                                                | commenced or to be commenced        |\n\nEndnote 3—Legislation history\n\n| Name                                                                   | Registration              | Commencement      | Application, saving and transitional provisions |\n| ---------------------------------------------------------------------- | ------------------------- | ----------------- | ----------------------------------------------- |\n| JobMaker Hiring Credit Reporting Obligations Instrument 2020           | 4 Dec 2020 (F2020L01535)  | 4 Dec 2020 (s 2)  |                                                 |\n| JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021 | 21 Apr 2021 [F2021L00466] | 21 Apr 2021 (s 2) | Sch 1 (item 13)                                 |\n\nEndnote 4—Amendment history\n\n| Provision affected                                                                                                                                                                   | How affected                                                                |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------- |\n| s 2.......................................s 5……………………………s 7.......................................s 8......................................s 10..................................... | rep LA s48Dam [F2021L00466]am [F2021L00466]am [F2021L00466]am [F2021L00466] |","sortOrder":0}],"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 instrument remains focused on its original purpose: establishing reporting requirements for the JobMaker Hiring Credit scheme. While it includes amendments (notably the software exemption in section 7(2B) added in 2021), these modifications address practical implementation barriers rather than expanding the scope beyond administrative reporting for the scheme."},"complexity_factors":["Multiple cross-references to external legislation (Coronavirus Economic Response Package Act and Rules, Taxation Administration Act 1953)","Nested conditional logic: subsection 7(2A) depends on 7(2B), which itself depends on software capability assessments","8 defined terms imported from external Rules plus 4 locally defined terms","Parallel reporting tracks: STP-compliant employers vs. STP-exempt employers with different requirements in sections 7(1) vs 7(3), and 9(1) vs 9(2)","Multiple deadline tables with specific date ranges (8 jobmaker periods with corresponding 8 reporting deadlines and 8 claim periods)","Conditional signature requirements with three different authentication methods depending on lodgement channel","Amendment history showing post-commencement modifications to sections 5, 7, 8, and 10"],"plain_english_summary":"This instrument sets the reporting and claiming rules employers had to follow to receive JobMaker Hiring Credit payments for hiring eligible 16–35-year-old former income-support recipients between Oct 2020 and Oct 2022. It affects employers who claimed (or sought to claim) the credit and the new hires they reported. It matters because meeting these paperwork, payroll and verification requirements was mandatory to get payments and to deter fraud by confirming genuine workforce growth."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument applies to employers participating in (or seeking to participate in) the JobMaker scheme for jobmaker periods commencing on or after 7 October 2020 and simply prescribes reporting requirements and channels for claims (see s3 and s4). The compilation shows amendments were made up to April 2021, but the core scope—who is covered and which jobmaker periods—remains as set out in those sections."},"complexity_factors":["Cross-references to other instruments and Acts (Coronavirus Economic Response Package Rules and the Taxation Administration Act) create multi‑instrument reliance (s5).","Detailed, varied data fields required for each employee and for the employer’s claim (TFN, DOB, names, start/stop dates, hours, payroll totals, headcount, baseline amounts, bank account) increase compliance work (s8(2)–(3), s8(2)(h)).","Multiple fixed reporting deadlines and paired claim periods/jobmaker periods mean timing risk if employers miss windows (s7(1) table; s10(1) table; s10(2)).","Dependence on Single Touch Payroll (STP) and a software‑compatibility exception creates technical and implementation complexity for employers and software providers (s7(1) note; s7(2A)–(2B)).","Different procedures for STP‑exempt employers (phone reporting) add procedural branches and record‑keeping differences (s7(3)–(4); s9(2)).","Formal declaration and signature requirements specify acceptable digital/phone authentication methods, adding identity and verification obligations (s8(4)–(5)).","Commissioner’s satisfactions/decisions (for reduced data requirements where software cannot supply fields) introduce administrative discretion (s7(2A)–(2B)).","Prohibition on altering reported claim information after the claim period creates finality and audit risk (s10(2)).","Interaction with payroll notification obligations under the Taxation Administration Act means employers must coordinate multiple statutory reporting regimes (s7(1), s7(3))."],"plain_english_summary":"This instrument sets out the exact data, timing and channels employers must use to report JobMaker Hiring Credit claims. Employers seeking the payment must provide employee identifiers and payroll/headcount figures to the ATO (generally via Single Touch Payroll or ATO online/phone), plus signatures/declarations and bank account details, within specified claim windows. It matters because payment eligibility is conditioned on meeting these reporting rules and on employers’ software or phone‑reporting capabilities."}},"importantCases":[],"_links":{"self":"/api/acts/jobmaker-hiring-credit-reporting-obligations-instrument-2020","history":"/api/acts/jobmaker-hiring-credit-reporting-obligations-instrument-2020/history","analysis":"/api/acts/jobmaker-hiring-credit-reporting-obligations-instrument-2020/analysis","conflicts":"/api/acts/jobmaker-hiring-credit-reporting-obligations-instrument-2020/conflicts","importantCases":"/api/acts/jobmaker-hiring-credit-reporting-obligations-instrument-2020/important-cases","documents":"/api/acts/jobmaker-hiring-credit-reporting-obligations-instrument-2020/documents"}}