New South Wales Consolidated Acts

PAYROLL TAX REBATE SCHEME (JOBS ACTION PLAN) ACT 2011

- As at 27 August 2018 
- Act 19 of 2011 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Object of Act
   4.      Definitions

   PART 2 - REBATE SCHEME

   5.      Rebate scheme
   6.      Entitlement to rebate
   7.      Eligible employment
   8.      What is a new job
   8A.     Who is a designated employer
   9.      Calculation of number of full time equivalent employees
   10.     Minimum employment period
   11.     Rebate criteria
   12.     Excluded employment
   12A.    Rebate for internally transferred employees
   13.     Closure of rebate scheme

   PART 3 - CALCULATION OF REBATE

   14.     Periods in respect of which rebate can be claimed
   15.     Amount of rebate
   16.     Maximum rebate payable
   17.     Compromise calculation

   PART 4 - PAYMENT OF REBATE

           Division 1 - Registration and claim for rebate

   18.     Rebate to be paid only to registered claimants
   19.     Chief Commissioner to register claimants
   20.     Application for registration as claimant
   21.     Closure of registrations
   22.     Claim required at the end of each year

           Division 2 - Decision with respect to claim

   23.     Chief Commissioner to decide claim
   24.     Discretion to refuse contrived claim
   25.     Payment of rebate
   26.     Use of rebate to offset liability
   27.     Power to correct decision
   28.     Notification of decision

   PART 5 - REPAYMENT OF REBATE

   29.     Power to require repayment from claimant
   30.     Power to require repayment from non-claimant
   31.     Recovery from third parties
   32.     Payment by instalments
   33.     Write off of liabilities
   34.     Remission of amounts payable
   34A.    Hardship
   34B.    Relationship with State Debt Recovery Act 2018

   PART 6 - OBJECTIONS AND REVIEWS

           Division 1 - Objections

   35.     Objections
   36.     Time for lodging objection
   37.     Grounds for objection to be stated
   38.     Onus of proof on objection
   39.     Powers of Chief Commissioner on objection
   40.     Notice of determination of objection

           Division 2 - Reviews

   41.     Administrative reviews by Civil and Administrative Tribunal
   42.     Powers of Civil and Administrative Tribunal on administrative review

   PART 7 - ADMINISTRATION

           Division 1 - Administration generally

   43.     Administration
   44.     Delegation
   45.     Authorised officers

           Division 2 - Powers of investigation

   46.     Chief Commissioner may carry out authorised investigation
   47.     Powers in connection with authorised investigation
   48.     Access to public records without fee
   49.     Power of entry to premises
   50.     Functions exercisable on entry
   51.     Use and inspection of documents
   52.     Search warrant
   53.     Obstruction or failure to comply
   54.     Defence of reasonable compliance
   55.     Functions may be exercised concurrently with functions under other taxation legislation

   PART 8 - MISCELLANEOUS

   56.     Knowingly giving false or misleading information
   57.     Protection of confidential information
   58.     Evidence
   58A.    Service of notices
   59.     Proceedings for offences
   60.     Standing appropriation
   61.     Personal liability
   62.     Regulations
   62A.    Extension of rebate scheme
   63.     Repeal of Act
           SCHEDULE 1
           Schedule 2 (Repealed)