66FExemption for employers under Jobs Plus agreements

66F Exemption for employers under Jobs Plus agreements

66F Exemption for employers under Jobs Plus agreements

(1) The relevant Minister is authorised on behalf of the State—

(a) before 1 July 2024 to enter into an agreement with an employer that is expressed to be for the purposes of this section (a Jobs Plus agreement), and

(b) to give effect to the agreement.

(1A) To avoid doubt, a variation, agreed on or after 1 July 2024, of a Jobs Plus agreement entered into before that date must not be regarded as the entry into a new Jobs Plus agreement, unless the variation results in an increase in the number of positions that are entitled to a wages exemption under this section.

(2) Without limiting the matters that may be specified by a Jobs Plus agreement, the agreement must specify—

(a) the kinds of wages that are exempt wages under this section, and

(b) the grounds on which, or the circumstances in which, the relevant Minister may revoke an exemption under this section, and

(c) for an agreement with an employer whose registered business address is outside the metropolitan area—that the exemption cannot be revoked merely because the employer has only created between 20 and 29 new jobs (inclusive).

(3) Subject to this section, wages are exempt wages if—

(a) they are paid or payable by an employer who enters into a Jobs Plus agreement, and

(a1) they are paid or payable to a person in relation to a period—

(i) before 1 October 2028, and

(ii) within the first 4 years of the exemption applying to wages for the person’s position, and

(b) they are wages of a kind that is specified by the agreement to be exempt wages under this section.

(4) The relevant Minister may, by written notice issued to an employer who enters into a Jobs Plus agreement, revoke the exemption under this section on the grounds, or in the circumstances, specified by the agreement.

(5) The effect of the revocation is as follows—

(a) the wages referred to in subsection (3) are taken never to have been exempt wages under this section,