1. Name of instrument
1. Name of instrument
1. Name of instrument
This determination is the JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021.
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Commonwealth legislation
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.
It 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.
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Direct links to the current provisions in JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021.
This determination is the JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1 – Amendments
JobMaker Hiring Credit Reporting Obligations Instrument 2020
After “as it has in the Rules)” omit “)”.
Omit “section 11(1)”, substitute “subsection 10(1)”.
After the reference to the Taxation Administration Act 1953, omit “must”.
Insert:
(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.
(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.
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.
After “two years” omit “the”, substitute “that”.
Omit “and (3)” and substitute “, (3) and (3A)”.
Repeal the paragraph, substitute:
(e) confirmation that each employee included in the claim calculation is an eligible additional employee
Omit “JobMaker” and substitute “jobmaker”.
Omit “JobMaker” and substitute “jobmaker”.
Repeal the paragraph, substitute:
(f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period.
Insert:
(3A) If subsection 7(2B) applies to an employer for a jobmaker period, the employer must also provide the information described in subsection (3).
Note: Information that must be provided under this subsection must be provided in the manner set out in subsection 9(1).
Repeal the subsection, substitute:
(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.
The amendments made by Schedule 1 to this instrument apply in relation to jobmaker periods commencing on, or after, 7 October 2020.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the JobMaker Hiring Credit Reporting Obligations Amendment Instrument 2021.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
Each 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.
Schedule 1 – Amendments
JobMaker Hiring Credit Reporting Obligations Instrument 2020
After “as it has in the Rules)” omit “)”.
Omit “section 11(1)”, substitute “subsection 10(1)”.
After the reference to the Taxation Administration Act 1953, omit “must”.
Insert:
(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.
(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.
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.
After “two years” omit “the”, substitute “that”.
Omit “and (3)” and substitute “, (3) and (3A)”.
Repeal the paragraph, substitute:
(e) confirmation that each employee included in the claim calculation is an eligible additional employee
Omit “JobMaker” and substitute “jobmaker”.
Omit “JobMaker” and substitute “jobmaker”.
Repeal the paragraph, substitute:
(f) whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period.
Insert:
(3A) If subsection 7(2B) applies to an employer for a jobmaker period, the employer must also provide the information described in subsection (3).
Note: Information that must be provided under this subsection must be provided in the manner set out in subsection 9(1).
Repeal the subsection, substitute:
(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.
The amendments made by Schedule 1 to this instrument apply in relation to jobmaker periods commencing on, or after, 7 October 2020.