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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Small Business Grants (Employment
Incentive) Bill 2015
Explanatory note
This explanatory note relates to this Bill as introduced into Parliament.
Overview of Bill
The object of this Bill is to assist in the creation of new jobs by establishing a grant scheme that
gives small business employers an incentive to increase the number of their full time equivalent
employees for a period of at least a year.
Outline of provisions
Part 1 Preliminary
Clause 1 sets out the name (also called the short title) of the proposed Act.
Clause 2 provides for the commencement of the proposed Act on the date of assent to the
proposed Act.
Clause 3 provides for the object of the proposed Act, as set out in the Overview.
Clause 4 defines certain words and expressions used in the proposed Act.
Part 2 Grant scheme
Clause 5 establishes a grant scheme for small business employers who employ people in new jobs
on or after 1 July 2015.
Clause 6 provides that an employer is entitled to a grant under the grant scheme (subject to the
other provisions of the proposed Act) in respect of the employment of a person if the employment
is eligible employment.
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Explanatory note
Clause 7 provides that employment is eligible employment if:
(a) the employer is an eligible small business, and
(b) a person is employed (as a full time or part time employee) in a position that is a new job,
and
(c) the employment commences on or after 1 July 2015 and before 1 July 2019, and
(d) the employment is maintained for the minimum employment period, and
(e) the services of the employee are performed wholly or mainly in New South Wales, and
(f) the employment satisfies any further eligibility criteria set out in the grant criteria, and
(g) the employment is not excluded from the grant scheme.
Clause 8 defines what is meant by an eligible small business. An employer is an eligible small
business if the employer has an ABN, carries on a business for the whole of the grant period and
is not liable to pay payroll tax.
Clause 9 defines what is meant by a new job. A position is a new job if the employment of a
person in that position results in a sustained increase in the number of the employer's full time
equivalent employees (that is, an increase that is sustained for 1 year).
Clause 10 provides for the calculation of the number of full time equivalent employees of an
employer.
Clause 11 provides for the minimum employment period in respect of a new job. The minimum
employment period is 1 year starting on the date eligible employment is claimed to commence. A
person must be employed in the position for which the grant is claimed for the whole of the
minimum employment period (disregarding short vacancies).
Clause 12 permits a grant to be paid in circumstances where all the criteria for eligible
employment have not been met. This is to occur subject to a condition that those criteria are met.
However, the Chief Commissioner of State Revenue (the Chief Commissioner) may pay a grant
without the criteria being met if satisfied that the failure to meet the criteria was due to
circumstances beyond the control of the employer.
Clause 13 authorises the Minister for Finance, Services and Property (the Minister), by order
published on the NSW legislation website, to determine further criteria for the payment of grants
under the proposed Act. This order constitutes the grant criteria.
Clause 14 sets out the types of employment that are excluded from the grant scheme.
Clause 15 permits a grant to be claimed in respect of the employment of an internally transferred
employee in a new job. A person is an internally transferred employee if the person's employment
is transferred from one employer (the former employer) to another employer (the new employer)
and either or both of the following applies:
(a) the former and new employers are members of the same group for payroll tax purposes,
(b) the transfer occurs because the business or undertaking of the former employer is merged
with, or taken over or otherwise acquired by, the new employer.
Clause 16 provides for the closure of the grant scheme on a date appointed by the grant criteria
(or on 30 June 2019, if no date is appointed).
Part 3 Calculation of grant
Clause 17 provides that a grant can be claimed for the grant period only. The grant period is the
period commencing on the date the eligible employment is claimed to commence and ending on
the first anniversary of that date.
Clause 18 provides that the grant payable is $2,000 for each full time employee and a proportional
amount for a part time employee.
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Explanatory note
Clause 19 enables the Chief Commissioner to determine the number of full time equivalent
employees of an employer, and the amount of the grant, by agreement with the claimant in certain
cases.
Part 4 Payment of grant
Division 1 Registration and claim for grant
Clause 20 provides that an employer must be registered as a claimant to claim a grant under the
grant scheme.
Clause 21 enables the Chief Commissioner to register an employer as a claimant in respect of the
employment of a person in a specified position.
Clause 22 sets out the procedure for applying to be registered as a claimant.
Clause 23 provides that a person cannot be registered as a claimant for a grant in respect of the
employment of a person if the application for registration is made more than 3 months after the
scheme closure date.
Clause 24 sets out the procedure for making a claim for a grant.
Division 2 Decision with respect to claim
Clause 25 provides that the Chief Commissioner is to decide whether a grant is payable in respect
of a claim and the amount of the grant payable.
Clause 26 gives the Chief Commissioner power to refuse a claim if the Chief Commissioner is of
the opinion that a claimed increase in the number of full time equivalent employees of an
employer is contrived for the purpose of claiming a grant under the grant scheme.
Clause 27 gives the Chief Commissioner power to refuse a claim if the Chief Commissioner is of
the opinion that an employer has failed to disclose material information.
Clause 28 sets out how the grant is to be paid.
Clause 29 enables the Chief Commissioner to correct a decision relating to a claim.
Clause 30 requires the Chief Commissioner to notify a claimant of a decision to grant or refuse a
claim or vary or reverse an earlier decision on a claim and to include reasons for the decision.
Part 5 Repayment of grant
Clause 31 authorises the Chief Commissioner to require a claimant to repay a grant in certain
circumstances. The provision also authorises the Chief Commissioner to charge interest on an
overdue payment and to charge a penalty for a dishonest claim.
Clause 32 authorises the Chief Commissioner to require a person (other than the claimant) to
whom a grant is paid in error to repay the grant. The provision also authorises the Chief
Commissioner to charge interest on an overdue payment.
Clause 33 authorises the Chief Commissioner to recover from a relevant third party any amount
that is payable by a grant recipient but remains unpaid.
Clause 34 authorises the Chief Commissioner to enter into an arrangement for the payment of a
liability under the proposed Act by instalments.
Clause 35 authorises the Chief Commissioner to write off liabilities under the proposed Act.
Clause 36 authorises the Chief Commissioner to remit, in whole or in part, an amount a person is
required to pay under the proposed Act.
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Explanatory note
Part 6 Objections and reviews
Division 1 Objections
Clause 37 enables an objection to be made to decisions made by the Chief Commissioner under
the proposed Act.
Clause 38 sets a time limit for the lodging of an objection.
Clause 39 requires the grounds for an objection to be stated in the notice of objection.
Clause 40 provides that an objector has the onus of proving an objector's case.
Clause 41 provides that the Chief Commissioner may allow or disallow an objection and reverse,
vary or confirm the original decision.
Clause 42 requires the Chief Commissioner to give an objector notice of the determination of an
objection.
Division 2 Reviews
Clause 43 enables an objector who is dissatisfied with the Chief Commissioner's determination
of an objection to apply to the Civil and Administrative Tribunal for an administrative review of
the Chief Commissioner's original decision.
Clause 44 provides that the Civil and Administrative Tribunal may confirm, vary or reverse the
original decision and make further orders as to costs or otherwise.
Part 7 Administration
Division 1 Administration generally
Clause 45 provides that the Chief Commissioner is responsible to the Minister for the
administration of the grant scheme.
Clause 46 authorises the Chief Commissioner to delegate functions related to the administration
of the grant scheme.
Clause 47 authorises the Chief Commissioner to appoint persons as authorised officers. A person
who is an authorised officer for the purposes of a taxation law (as referred to in section 68 of the
Taxation Administration Act 1996) is taken to be an authorised officer for the purposes of the
proposed Act.
Division 2 Powers of investigation
Clause 48 authorises the Chief Commissioner to carry out an authorised investigation for the
purposes of the proposed Act, including in relation to whether an application or a claim has been
properly made, whether a claimant who has received a grant was eligible for the grant and any
other matter reasonably related to the administration of the proposed Act.
Clause 49 authorises the Chief Commissioner to exercise certain powers in connection with
authorised investigations.
Clause 50 gives the Chief Commissioner access to public documents without the payment of fees.
Clause 51 authorises the Chief Commissioner to enter premises if the Chief Commissioner has
reason to believe or suspect that there are documents at the premises that are relevant to the
administration of the proposed Act. Entry cannot be made to residential premises without either
consent or a search warrant.
Clause 52 provides that an officer who has entered premises under the proposed Part may require
records to be produced, ask questions and require reasonable assistance and facilities to be
provided.
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Explanatory note
Clause 53 authorises the Chief Commissioner or an authorised officer to take possession of a
document and to take copies, extracts or notes of it.
Clause 54 deals with applications for search warrants.
Clause 55 makes it an offence to prevent the Chief Commissioner or an authorised officer from
exercising a function under the proposed Part, to hinder or obstruct the Chief Commissioner or an
authorised officer in the exercise of such a function, or to refuse or fail to comply with a
requirement made by the Chief Commissioner or an authorised officer. The maximum penalty is
100 penalty units (currently, $11,000).
Clause 56 provides a defence to a prosecution for an offence under the proposed Part if the court
is satisfied that the defendant could not, by the exercise of reasonable diligence, have complied
with the requirement concerned or that the defendant complied with the requirement to the extent
of his or her ability to do so.
Clause 57 makes it clear that the powers conferred on the Chief Commissioner and authorised
officers by the proposed Act can be exercised in conjunction with powers conferred by taxation
legislation.
Part 8 Miscellaneous
Clause 58 makes it an offence to knowingly give false or misleading information to an authorised
officer or in relation to an application or claim under the proposed Act. The maximum penalty is
100 penalty units (currently, $11,000).
Clause 59 protects the confidentiality of certain information obtained in the course of work
related to the administration of the proposed Act.
Clause 60 enables evidence relating to grants or the imposition of penalties to be given by a
certificate signed by the Chief Commissioner.
Clause 61 provides that offences under the proposed Act are to be dealt with summarily and
proceedings for an offence may be commenced within 3 years of the date on which it is alleged
an offence was committed.
Clause 62 provides for the appropriation of funds from the Consolidated Fund for the payment of
grants under the proposed Act.
Clause 63 protects persons involved in the administration of the proposed Act from personal
liability.
Clause 64 confers power to make regulations under the proposed Act.
Clause 65 provides for the repeal of the proposed Act on 1 July 2023.
Schedule 1 Savings, transitional and other provisions
Schedule 1 contains savings, transitional and other provisions.
Schedule 2 Amendment of Acts
Schedule 2.1 amends the Law Enforcement (Powers and Responsibilities) Act 2002 to provide for
the issue of search warrants under the proposed Act.
Schedule 2.2 amends the Taxation Administration Act 1996 to permit a tax officer to disclose
information obtained under or in relation to the administration of a taxation law in connection with
the administration or execution of the proposed Act or the Payroll Tax Rebate Scheme (Jobs
Action Plan) Act 2011.
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First print
New South Wales
Small Business Grants (Employment
Incentive) Bill 2015
Contents
Page
Part 1 Preliminary
1 Name of Act 2
2 Commencement 2
3 Object of Act 2
4 Definitions 2
Part 2 Grant scheme
5 Grant scheme 4
6 Entitlement to grant 4
7 Eligible employment 4
8 Eligible small business 4
9 New job 4
10 Calculation of number of full time equivalent employees 5
11 Minimum employment period 5
12 Grant may be paid even if certain criteria not met 5
13 Grant criteria 6
14 Excluded employment 6
15 Grant for internally transferred employees 7
16 Closure of grant scheme 7
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Contents
Page
Part 3 Calculation of grant
17 Period in respect of which grant can be claimed 9
18 Amount of grant 9
19 Compromise calculation 9
Part 4 Payment of grant
Division 1 Registration and claim for grant
20 Grant to be paid only to registered claimants 10
21 Chief Commissioner to register claimants 10
22 Application for registration as claimant 10
23 Closure of registrations 10
24 Claim required at the end of grant period 10
Division 2 Decision with respect to claim
25 Chief Commissioner to decide claim 10
26 Discretion to refuse contrived claim 11
27 Discretion to refuse grant for failure to disclose information 11
28 Payment of grant 11
29 Power to correct decision 11
30 Notification of decision 11
Part 5 Repayment of grant
31 Power to require repayment from claimant 12
32 Power to require repayment from non-claimant 12
33 Recovery from third parties 12
34 Payment by instalments 13
35 Write off of liabilities 13
36 Remission of amounts payable 13
Part 6 Objections and reviews
Division 1 Objections
37 Objections 14
38 Time for lodging objection 14
39 Grounds for objection to be stated 14
40 Onus of proof on objection 14
41 Powers of Chief Commissioner on objection 14
42 Notice of determination of objection 15
Division 2 Reviews
43 Administrative reviews by Civil and Administrative Tribunal 15
44 Powers of Civil and Administrative Tribunal on administrative review 16
Part 7 Administration
Division 1 Administration generally
45 Administration 17
46 Delegation 17
47 Authorised officers 17
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Contents
Page
Division 2 Powers of investigation
48 Chief Commissioner may carry out authorised investigation 17
49 Powers in connection with authorised investigation 17
50 Access to public records without fee 17
51 Power of entry to premises 18
52 Functions exercisable on entry 18
53 Use and inspection of documents 18
54 Search warrant 19
55 Obstruction or failure to comply 19
56 Defence of reasonable compliance 19
57 Functions may be exercised concurrently with functions under
taxation legislation 20
Part 8 Miscellaneous
58 Knowingly giving false or misleading information 21
59 Protection of confidential information 21
60 Evidence 21
61 Proceedings for offences 22
62 Standing appropriation 22
63 Personal liability 22
64 Regulations 22
65 Repeal of Act 22
Schedule 1 Savings, transitional and other provisions 23
Schedule 2 Amendment of Acts 24
Page 3
New South Wales
Small Business Grants (Employment
Incentive) Bill 2015
No , 2015
A Bill for
An Act to establish a small business grants scheme to assist in the creation of new jobs.
Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 1 Preliminary
The Legislature of New South Wales enacts: 1
Part 1 Preliminary 2
1 Name of Act 3
This Act is the Small Business Grants (Employment Incentive) Act 2015. 4
2 Commencement 5
This Act commences on the date of assent to this Act. 6
3 Object of Act 7
The object of this Act is to assist in the creation of new jobs by establishing a grant 8
scheme that gives small business employers an incentive to increase the number of 9
their full time equivalent employees for a period of at least 1 year. 10
4 Definitions 11
(1) In this Act: 12
administration of this Act includes the execution and enforcement of this Act. 13
authorised officer--see section 47. 14
Chief Commissioner means the Chief Commissioner of State Revenue referred to in 15
section 60 of the Taxation Administration Act 1996. 16
claimant for a grant includes a former claimant for a grant. 17
eligible employment--see section 7. 18
eligible small business--see section 8. 19
employment commencement date means the date on which eligible employment is 20
claimed to commence. 21
full time employee means an employee whose standard or average hours of work per 22
week is 35 hours or more. 23
full time equivalent employees--see section 10. 24
function includes a power, authority or duty, and exercise a function includes 25
perform a duty. 26
grant means a grant under this Act. 27
grant criteria--see section 13. 28
grant period--see section 17. 29
grant scheme means the grant scheme established by this Act. 30
minimum employment period--see section 11. 31
new job--see section 9. 32
part time employee means an employee who is not a full time employee. 33
premises includes any building, structure, vehicle, vessel or aircraft and any place, 34
whether built on or not. 35
registered claimant--see section 21. 36
relevant third party--see section 33. 37
scheme closure date--see section 16. 38
(2) For the purposes of this Act, the anniversary of employment commencing on 39
29 February in a leap year is taken to be 1 March in the following year. 40
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 1 Preliminary
(3) More than one position may, for the purposes of this Act, be taken to be a single 1
position in respect of which a grant may be paid. 2
Note. For example, where a person is employed by a small business in a position and is then 3
transferred to a different position. Those 2 positions may be treated as a single position for the 4
purposes of determining whether the small business is eligible for a grant. 5
(4) Notes included in this Act do not form part of this Act. 6
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 2 Grant scheme
Part 2 Grant scheme 1
5 Grant scheme 2
There is established by this Act a grant scheme for small business employers who 3
employ people in new jobs on or after 1 July 2015. 4
6 Entitlement to grant 5
(1) An employer is entitled to a grant under the grant scheme in respect of the 6
employment of a person if the employment is eligible employment. 7
(2) The entitlement to a grant is subject to the other provisions of this Act. 8
7 Eligible employment 9
Employment is eligible employment if: 10
(a) the employer is an eligible small business, and 11
(b) a person is employed (as a full time employee or part time employee) in a 12
position that is a new job, and 13
(c) the employment commences on or after 1 July 2015 and before 1 July 2019, 14
and 15
(d) the employment is maintained for the minimum employment period, and 16
(e) the services of the employee are performed wholly or mainly in New South 17
Wales, and 18
(f) the employment satisfies any further criteria set out in the grant criteria, and 19
(g) the employment is not excluded from the grant scheme. 20
8 Eligible small business 21
An employer is an eligible small business if: 22
(a) the employer has an Australian Business Number (ABN) within the meaning 23
of the A New Tax System (Australian Business Number) Act 1999 of the 24
Commonwealth, and 25
(b) the employer conducts a business for the whole of the grant period, and 26
(c) the employer (or if the employer is a member of a group within the meaning 27
of Part 5 of the Payroll Tax Act 2007--any employer within that group) is not 28
liable to pay payroll tax for a financial year (if any part of that financial year 29
falls within the grant period). 30
9 New job 31
(1) A position is a new job if the employment of a person in that position results in a 32
sustained increase in the employer's full time equivalent employees. 33
(2) The employment of a person results in a sustained increase in an employer's full time 34
equivalent employees if the number of full time equivalent employees of the 35
employer on the first anniversary of the employment commencement date is higher 36
than the number of full time equivalent employees of the employer on that 37
employment commencement date. 38
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 2 Grant scheme
10 Calculation of number of full time equivalent employees 1
(1) The number of full time equivalent employees of an employer on a date is to be 2
calculated as follows: 3
F+AB
where: 4
F is the number of full time employees of the employer on the relevant date. 5
A is the total number of hours worked in the employer's preceding pay period by all 6
part time employees of the employer employed on the relevant date. 7
B is the average number of hours worked in the employer's preceding pay period by 8
all full time employees of the employer employed on the relevant date. 9
(2) To calculate the number of full time equivalent employees of an employer on the date 10
eligible employment is claimed to have commenced, in connection with a claim for 11
a grant for that employment, the employee in respect of whom the grant is claimed 12
and the hours worked by that employee are to be disregarded. 13
(3) To calculate the average number of hours worked by full time employees of an 14
employer, overtime is to be excluded. 15
(4) In this section, the preceding pay period is the last pay period to end on or before the 16
date for which the calculation is being made. 17
11 Minimum employment period 18
(1) The minimum employment period is a period of 1 year starting on the employment 19
commencement date. 20
(2) Employment is maintained for the minimum employment period if during the 21
minimum employment period there is always a person employed in the position in 22
respect of which the grant is claimed. 23
(3) For the purpose of determining whether employment is maintained for the minimum 24
employment period, a vacancy in a position is to be disregarded if the total number 25
of days vacant does not exceed 30 days. 26
12 Grant may be paid even if certain criteria not met 27
(1) A grant may be paid on a claim before a determination can be made as to whether 28
either or both of the following criteria (employment criteria) have been met: 29
(a) the employment has resulted in a sustained increase in an employer's full time 30
equivalent employees, 31
(b) the employment has been maintained for the minimum employment period. 32
(2) However, it is a condition of the payment of a grant in respect of any employment 33
that the employment criteria are met, subject to subsection (3). 34
(3) The Chief Commissioner may pay a grant claimed in respect of a grant period even 35
if either or both of the employment criteria are not met if the Chief Commissioner is 36
satisfied that the relevant criterion was not met because of circumstances beyond the 37
employer's control. 38
(4) The Chief Commissioner may impose conditions on the payment of the grant in such 39
a case. 40
(5) In such a case, this Act applies as if the grant had been paid in respect of the 41
employment of a person in a new job for the minimum employment period. 42
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 2 Grant scheme
(6) A claimant is required to repay an amount paid by way of a grant if a condition 1
imposed by or under this section is contravened. 2
13 Grant criteria 3
(1) The Minister may, by order published on the NSW legislation website, determine 4
further criteria for the payment of grants under this Act (the grant criteria). 5
Note. Section 43 of the Interpretation Act 1987 provides that a power to make an order 6
includes a power to amend or repeal any order made in exercise of that power. 7
(2) Without limiting subsection (1), the grant criteria may provide for: 8
(a) further criteria for eligibility for a grant, and 9
(b) any other matter that is required or permitted to be dealt with by the grant 10
criteria under this Act. 11
(3) The grant criteria may confer functions on the Chief Commissioner. 12
(4) The grant criteria must not be inconsistent with this Act or the regulations. 13
(5) An amendment to the grant criteria may, if the amendment so provides, extend to 14
employment that commenced before the date of publication of the amendment on the 15
NSW legislation website. 16
(6) However, any such amendment does not affect an employer's eligibility for a grant 17
in respect of a grant period that started before the date of publication of the 18
amendment, except by agreement between the Chief Commissioner and the 19
employer concerned. 20
(7) Subsection (6) does not apply in respect of an amendment to the grant criteria to the 21
extent that it appoints a scheme closure date. 22
14 Excluded employment 23
(1) The employment of a person by an employer is excluded from the grant scheme if: 24
(a) the person was employed by the employer at any time within the period of 25
12 months before it is claimed the eligible employment, or the employment of 26
the person in the position concerned, commenced, or 27
(b) the employer (the current employer) is a member of a group (within the 28
meaning of Part 5 of the Payroll Tax Act 2007) and the person was employed 29
by another member of that group within 12 months before employment with 30
the current employer commenced, or 31
(c) the person's employment with the employer is a continuation of employment 32
with another employer within the meaning of subsection (2), or 33
(d) any wages paid or payable by the employer to the person are exempt wages 34
(within the meaning of the Payroll Tax Act 2007), or 35
(e) the employer is entitled to a rebate of payroll tax paid in respect of any wages 36
paid or payable to the person under the Payroll Tax Act 2007, or 37
(f) a rebate, subsidy, or other assistance is payable by the State to the employer in 38
respect of the employment of the person, or 39
(g) the employer is taken to be the employer of the person under Division 7 of 40
Part 3 of the Payroll Tax Act 2007 (which relates to contractors), or 41
(h) the employer is taken to be the employer of the person under Division 8 of 42
Part 3 of the Payroll Tax Act 2007 (which relates to employment agents), or 43
(i) the employer is the Crown in right of New South Wales or in any of its other 44
capacities or a body representing the Crown in right of New South Wales or in 45
any of its other capacities, or 46
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 2 Grant scheme
(j) the employer is a public, local or municipal body or authority constituted 1
under a law of the Commonwealth or of a State or Territory. 2
(2) A person's employment with an employer (the new employer) is a continuation of 3
employment with another employer (the previous employer) if: 4
(a) the person was, within 12 months before the date on which the person 5
commenced employment with the new employer, employed by the previous 6
employer in a business or undertaking, and 7
(b) that business or undertaking has been the subject of a merger with the business 8
or undertaking of the new employer or has been taken over or otherwise 9
acquired by the new employer. 10
(3) To avoid doubt, this section applies to the employment of any person in the position 11
for which the grant is claimed during the grant period. 12
(4) Accordingly, if any person employed in the position during the grant period is a 13
person whose employment is excluded from the grant scheme, the employment is not 14
(and is taken never to have been) eligible employment. 15
(5) This section is subject to any exceptions provided for by the grant criteria. 16
(6) The grant criteria may specify other circumstances in which the employment of a 17
person is excluded from the grant scheme. 18
15 Grant for internally transferred employees 19
(1) The employment of an internally transferred employee in a new job is not excluded 20
from the grant scheme, despite section 14 (1) (b) and (c). 21
(2) A person is an internally transferred employee if the person's employment is 22
transferred from one employer (the former employer) to another employer (the new 23
employer) and either or both of the following applies: 24
(a) the former employer and the new employer are members of the same group 25
(within the meaning of Part 5 of the Payroll Tax Act 2007), 26
(b) the transfer occurs because the business or undertaking of the former employer 27
is merged with, or taken over or otherwise acquired by, the new employer. 28
(3) Accordingly, the new employer may claim a grant for the employment of the 29
internally transferred employee. 30
(4) A grant is not payable to the new employer in respect of the employment of the 31
internally transferred employee unless the Chief Commissioner is satisfied that the 32
former employer would have been eligible for a grant in respect of the employment 33
of the employee if employment with the former employer had continued. 34
(5) The Chief Commissioner may refuse to pay a grant to the new employer, or require 35
repayment of a grant already paid to the new employer, if: 36
(a) the Chief Commissioner is of the opinion that the employee's employment 37
was transferred for the sole or dominant purpose of enabling a claim to be 38
made for the grant, or 39
(b) the former employer had not applied for registration as a claimant in respect 40
of the employment of the employee before the transfer of employment. 41
16 Closure of grant scheme 42
(1) The grant criteria may appoint a date as the scheme closure date. 43
(2) For the purposes of this Act, the scheme closure date is: 44
(a) the date appointed by the grant criteria as the scheme closure date, or 45
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 2 Grant scheme
(b) if no date is appointed by the grant criteria as the scheme closure date, 1
30 June 2019. 2
(3) An order appointing the scheme closure date must be published on the NSW 3
legislation website no less than 30 days before the scheme closure date so appointed. 4
Note. A person cannot apply to be registered as a grant claimant in respect of the employment 5
of a person more than 3 months after the scheme closure date. 6
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 3 Calculation of grant
Part 3 Calculation of grant 1
17 Period in respect of which grant can be claimed 2
(1) A grant in respect of eligible employment can be claimed for the grant period only. 3
(2) The grant period is the period commencing on the employment commencement date 4
and ending on the first anniversary of that date. 5
18 Amount of grant 6
(1) The grant payable for the grant period is: 7
(a) the annual grant amount for a full time employee, or 8
(b) the relevant proportion for a part time employee. 9
(2) The annual grant amount for eligible employment is $2,000. 10
(3) The relevant proportion is the amount calculated as follows: 11
the annual grant amount C D
where: 12
C is the number of hours worked by the employee in respect of which the grant is 13
claimed during the grant period. 14
D is the average number of hours worked by all full time employees of the employer 15
during the grant period. 16
(4) The grant payable for the grant period is taken to be the grant payable for a part time 17
employee if: 18
(a) a person is employed in the position in respect of which the grant is claimed 19
otherwise than as a full time employee at any time during the grant period, or 20
(b) the position in respect of which the grant is claimed is vacant during the grant 21
period for a period exceeding 30 days and the grant is paid despite the vacancy. 22
(5) To calculate the average number of hours worked by full time employees of an 23
employer, overtime is to be excluded. 24
(6) An amount paid by way of a grant is not to exceed $2,000. 25
19 Compromise calculation 26
(1) In a difficult case, the Chief Commissioner may determine the number of full time 27
equivalent employees of an employer, or the grant payable to an employer, by any 28
method agreed between the claimant and the Chief Commissioner. 29
(2) A difficult case is any case in which the Chief Commissioner and a claimant agree 30
that it is difficult or impracticable for the relevant determination to be made as 31
otherwise provided by this Act without undue delay or expense (whether because of 32
the complexity or uncertainty of the case or for any other reason). 33
(3) The Chief Commissioner cannot vary or reverse a decision to pay a grant in 34
accordance with a determination made under this section except: 35
(a) with the agreement of the claimant, or 36
(b) in a case where the decision was procured by fraud or there was a deliberate 37
failure to disclose material information. 38
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 4 Payment of grant
Part 4 Payment of grant 1
Division 1 Registration and claim for grant 2
20 Grant to be paid only to registered claimants 3
A grant may be claimed in respect of eligible employment only if the employer is a 4
registered claimant in respect of the employment concerned. 5
21 Chief Commissioner to register claimants 6
(1) The Chief Commissioner may register an employer as a claimant in respect of the 7
employment of a person in a specified position. 8
(2) A registered claimant is an employer registered by the Chief Commissioner as a 9
claimant. 10
22 Application for registration as claimant 11
(1) An employer may apply to the Chief Commissioner for registration as a claimant in 12
respect of the employment of a person in a specified position. 13
(2) The application must: 14
(a) be made in a form approved by the Chief Commissioner, and 15
(b) contain or be accompanied by the information specified in the form. 16
(3) An application can be made only by an employer who is an eligible small business. 17
(4) An application must be made within 60 days after the relevant employment 18
commencement date or within such further period as the Chief Commissioner may 19
allow in respect of the employer. 20
23 Closure of registrations 21
The Chief Commissioner is not to register an employer as a claimant in respect of the 22
employment of a person if the application is made more than 3 months after the 23
scheme closure date. 24
24 Claim required at the end of grant period 25
(1) A grant may be paid to a registered claimant in respect of a grant period only if the 26
grant is claimed in accordance with this section. 27
(2) An employer who is a registered claimant may claim the grant payable for a grant 28
period at the end of that period. 29
(3) The claim must be made no later than 60 days after the end of the grant period 30
concerned or within such further period as the Chief Commissioner may allow in 31
respect of the employer. 32
(4) A claim must: 33
(a) be made to the Chief Commissioner, and 34
(b) be made in a form approved by the Chief Commissioner, and 35
(c) contain or be accompanied by the information specified in the form. 36
Division 2 Decision with respect to claim 37
25 Chief Commissioner to decide claim 38
The Chief Commissioner is to decide whether a grant is payable in respect of a claim 39
and the amount of the grant payable. 40
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 4 Payment of grant
26 Discretion to refuse contrived claim 1
(1) The Chief Commissioner may refuse to pay a grant, or require repayment of a grant 2
already paid, if the Chief Commissioner is of the opinion that a claimed increase in 3
the number of full time equivalent employees of an employer is contrived for the 4
purpose of claiming a grant under the grant scheme. 5
(2) Without limiting subsection (1), the following is evidence that an increase in the 6
number of full time equivalent employees is contrived: 7
(a) the fact that the number of full time equivalent employees of an employer at 8
any time during the period of 3 months before the employment 9
commencement date is higher than the number of full time equivalent 10
employees of the employer on the employment commencement date, 11
(b) the fact that the number of full time equivalent employees of an employer is, 12
for a period exceeding 30 days during a year of employment for which a grant 13
is claimed, lower than the number of full time equivalent employees of the 14
employer on the first anniversary of the employment commencement date. 15
27 Discretion to refuse grant for failure to disclose information 16
The Chief Commissioner may refuse to pay a grant, or require repayment of a grant 17
already paid, if the Chief Commissioner is of the opinion that an employer has failed 18
to disclose material information. 19
28 Payment of grant 20
(1) A grant is to be paid: 21
(a) to the claimant, or 22
(b) to some other person to whom the claimant directs in writing that the grant be 23
paid. 24
(2) A grant may be paid by electronic funds transfer or in any other way the Chief 25
Commissioner thinks appropriate. 26
29 Power to correct decision 27
(1) If the Chief Commissioner decides a claim, and is later satisfied (independently of an 28
objection under this Act) that the decision is incorrect, the Chief Commissioner may 29
vary or reverse the decision. 30
(2) A decision cannot be varied or reversed under this section more than 5 years after it 31
was made. 32
(3) The 5-year time limit on varying or reversing a decision does not apply to a decision 33
that was made on the basis of false or misleading information provided by a claimant 34
or by a person on behalf of the claimant. 35
30 Notification of decision 36
(1) The Chief Commissioner must give a claimant notice of a decision to grant or refuse 37
a claim or vary or reverse an earlier decision on a claim. 38
(2) Notice of a decision to refuse a claim, or vary or reverse an earlier decision on a 39
claim, must include the reasons for the decision. 40
(3) Notice of a decision to grant a claim must include notice of any decision to apply the 41
amount of the grant towards a liability for tax. 42
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 5 Repayment of grant
Part 5 Repayment of grant 1
31 Power to require repayment from claimant 2
(1) The Chief Commissioner may, by written notice, require a claimant for a grant to 3
repay to the Chief Commissioner an amount paid by way of grant on a claim if: 4
(a) the amount was paid in error, or 5
(b) the Chief Commissioner varies or reverses the decision under which the 6
amount was paid for any other reason, or 7
(c) the claimant is or can be required by or under this Act to repay the amount 8
paid. 9
(2) The Chief Commissioner may, by written notice, require the claimant to pay a 10
penalty determined by the Chief Commissioner if the amount paid by way of grant 11
was paid as a result of the claimant's dishonesty. 12
(3) The penalty is not to exceed the amount the claimant is required to repay. 13
(4) A claimant for a grant is liable to pay to the Chief Commissioner an amount the Chief 14
Commissioner requires the claimant to pay under this section. 15
(5) The Chief Commissioner may recover the amount payable as a debt due to the 16
Crown. 17
(6) The Chief Commissioner may, by written notice, require a claimant to pay interest 18
on the amount required to be paid to the Chief Commissioner under this section if the 19
claimant fails to pay the amount in accordance with the requirements specified by the 20
Chief Commissioner in the notice requiring payment. 21
(7) Interest is to be charged in the manner applicable to tax defaults under the Taxation 22
Administration Act 1996. 23
32 Power to require repayment from non-claimant 24
(1) If an amount is paid in error on a claim for a grant to a person who is not the claimant, 25
the Chief Commissioner may, by written notice, require the person to repay the 26
amount to the Chief Commissioner. 27
(2) The person is liable to pay to the Chief Commissioner an amount the Chief 28
Commissioner requires the person to pay under this section. 29
(3) The Chief Commissioner may recover the amount payable as a debt due to the 30
Crown. 31
(4) The Chief Commissioner may, by written notice, require a person to pay interest on 32
the amount required to be paid to the Chief Commissioner under this section if the 33
person fails to pay the amount in accordance with the requirements specified by the 34
Chief Commissioner in the notice requiring payment. 35
(5) Interest is to be charged in the manner applicable to tax defaults under the Taxation 36
Administration Act 1996. 37
33 Recovery from third parties 38
(1) The Chief Commissioner may, by written notice, require a relevant third party to pay 39
an unpaid amount that a grant recipient is liable to pay to the Chief Commissioner 40
under this Part. 41
(2) Each of the following persons is a relevant third party: 42
(a) a person who owes money to the grant recipient or may subsequently owe 43
money to the grant recipient, 44
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 5 Repayment of grant
(b) a person who holds or may subsequently hold money for or on account of the 1
grant recipient, 2
(c) a person who holds or may subsequently hold money on account of some other 3
person for payment to the grant recipient, 4
(d) a person having authority from some other person to pay money to the grant 5
recipient. 6
(3) A copy of the notice must be served on the grant recipient. 7
(4) The amount of money required to be paid to the Chief Commissioner is: 8
(a) if the amount of money so owing, held or authorised to be paid does not exceed 9
the amount payable by the grant recipient to the Chief Commissioner--all the 10
money, or 11
(b) if the amount of money exceeds the amount payable--sufficient money to pay 12
the amount payable. 13
(5) The money must be paid to the Chief Commissioner on receipt of the notice, or when 14
the money is held by the person and becomes due to the grant recipient, or by the end 15
of such period (if any) as may be specified by the Chief Commissioner in the notice 16
requiring payment, whichever is the later. 17
(6) A person subject to a requirement of the Chief Commissioner under this section must 18
comply with the requirement. 19
Maximum penalty: 100 penalty units. 20
(7) A person who makes a payment in accordance with this section is taken to be acting 21
under the authority of the grant recipient and of all other persons concerned and is 22
indemnified by this section in respect of the payment. 23
(8) If, after a person is given a notice under this section by the Chief Commissioner, the 24
whole or a part of the amount is paid by another person, the Chief Commissioner 25
must promptly notify the person to whom the notice is given of the payment and the 26
notice is taken to be amended accordingly. 27
(9) In this section: 28
grant recipient means a claimant for a grant or any other person to whom an amount 29
is paid by way of a grant under this Act. 30
34 Payment by instalments 31
(1) The Chief Commissioner may enter into an arrangement for payment by instalments 32
of an outstanding amount that a person is liable to pay under this Part. 33
(2) The arrangement may include provision for the payment of interest at the rate 34
applicable to tax defaults under the Taxation Administration Act 1996. 35
35 Write off of liabilities 36
The Chief Commissioner may write off the whole or part of a liability outstanding 37
under this Part if satisfied that action, or further action, to recover the amount 38
outstanding is impracticable or unwarranted. 39
36 Remission of amounts payable 40
(1) The Chief Commissioner may remit, in whole or in part, any amount a person is 41
required to pay under this Part. 42
(2) An amount remitted is taken to have been paid. 43
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 6 Objections and reviews
Part 6 Objections and reviews 1
Division 1 Objections 2
37 Objections 3
(1) A claimant for a grant who is dissatisfied with any of the following decisions of the 4
Chief Commissioner may lodge a written objection to the decision with the Chief 5
Commissioner: 6
(a) a decision on the person's claim for a grant (including a decision to vary or 7
reverse an earlier decision made independently of an objection under this Act), 8
(b) a decision to require the person to repay an amount paid by way of grant under 9
this Act, 10
(c) a decision to require the person to pay a penalty under this Act, 11
(d) a decision to require the person to pay interest on an amount unpaid under this 12
Act. 13
(2) A person (other than a claimant for a grant) who is dissatisfied with any of the 14
following decisions of the Chief Commissioner may lodge a written objection to the 15
decision with the Chief Commissioner: 16
(a) a decision to require the person to repay an amount paid by way of grant under 17
this Act (made on the basis that the amount was paid in error), 18
(b) a decision to require the person to pay interest on an amount unpaid under this 19
Act. 20
(3) A person who is dissatisfied with a decision of the Chief Commissioner to require the 21
person to pay an amount to the Chief Commissioner under this Act made on the basis 22
that the person is a relevant third party may lodge a written objection to the decision 23
with the Chief Commissioner. 24
38 Time for lodging objection 25
(1) An objection must be lodged within 60 days after the date notice of the decision 26
concerned is served on the objector. 27
(2) If the Chief Commissioner is satisfied that an objector has a reasonable excuse for 28
failing to lodge an objection within the 60-day period, the Chief Commissioner may 29
extend the time for lodging the objection. 30
39 Grounds for objection to be stated 31
The grounds for an objection must be stated fully and in detail in the notice of 32
objection. 33
40 Onus of proof on objection 34
An objector has the onus of proving the objector's case on an objection. 35
41 Powers of Chief Commissioner on objection 36
After considering an objection, the Chief Commissioner may: 37
(a) allow the objection in whole or in part or disallow the objection, and 38
(b) accordingly reverse, vary or confirm the decision to which the objection was 39
made. 40
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 6 Objections and reviews
42 Notice of determination of objection 1
(1) The Chief Commissioner must give an objector written notice of the determination 2
of the objection. 3
(2) The Chief Commissioner must, in the notice, give the reasons for disallowing the 4
objection or for allowing the objection in part only. 5
(3) The reasons for a determination of an objection must set out the matters referred to 6
in section 49 (3) of the Administrative Decisions Review Act 1997 in respect of the 7
determination. 8
(4) The notice must also inform the objector of the objector's right to make an 9
application for review under Division 2 in the case of a determination to disallow the 10
objection or to allow the objection in part only. 11
Division 2 Reviews 12
43 Administrative reviews by Civil and Administrative Tribunal 13
(1) An objector may apply to the Civil and Administrative Tribunal for an administrative 14
review under the Administrative Decisions Review Act 1997 of the decision (the 15
original decision) to which the objection was made if: 16
(a) the objector is dissatisfied with the Chief Commissioner's determination of the 17
objection, or 18
(b) 90 days have passed since the objection was lodged with the Chief 19
Commissioner and the Chief Commissioner has not determined the objection. 20
(2) The applicant's and respondent's cases on an application for an administrative 21
review are not limited to the grounds of the objection. 22
(3) The applicant has the onus of proving the applicant's case in an application for an 23
administrative review. 24
(4) An application for an administrative review: 25
(a) following a determination by the Chief Commissioner of an objection--must 26
be made not later than 60 days after the date of issue of the notice of the Chief 27
Commissioner's determination of the objection, or 28
(b) following a failure of the Chief Commissioner to determine an objection 29
within the relevant 90-day period--may be made at any time after the end of 30
that period (but must be made as required by paragraph (a) following a 31
subsequent determination of the objection by the Chief Commissioner). 32
Note. The Civil and Administrative Tribunal may, under section 41 of the Civil and 33
Administrative Tribunal Act 2013, extend the time for making an application for an 34
administrative review. 35
(5) The following provisions of the Administrative Decisions Review Act 1997 do not 36
apply to an application made under this section: 37
(a) Part 2 of Chapter 3, 38
(b) section 55 (3)-(6), 39
(c) Division 2 of Part 3 of Chapter 3. 40
(6) For the purposes of section 58 (1) (a) of the Administrative Decisions Review Act 41
1997: 42
(a) the obligation of the Chief Commissioner under that paragraph to lodge a 43
statement of reasons with the Civil and Administrative Tribunal in respect of 44
an application is limited to providing the Tribunal with a statement of reasons 45
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 6 Objections and reviews
only in respect of the matters arising from the grounds specified in the 1
application, and 2
(b) if one of the grounds specified in the application relates to a matter raised in 3
an objection determined by the Chief Commissioner--the Chief 4
Commissioner may rely on reasons previously given to the objector by the 5
Chief Commissioner under this Act for the determination of the objection in 6
explanation of that part of the original decision. 7
44 Powers of Civil and Administrative Tribunal on administrative review 8
(1) On an administrative review, the Civil and Administrative Tribunal may: 9
(a) confirm, vary or reverse the original decision, and 10
(b) make any further orders as to costs or otherwise that it thinks fit. 11
(2) Subsection (1) does not limit the generality of Division 3 of Part 3 of Chapter 3 of 12
the Administrative Decisions Review Act 1997. 13
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 7 Administration
Part 7 Administration 1
Division 1 Administration generally 2
45 Administration 3
The Chief Commissioner is responsible to the Minister for the administration of the 4
grant scheme. 5
46 Delegation 6
The Chief Commissioner may delegate functions related to the administration of the 7
grant scheme other than this power of delegation. 8
47 Authorised officers 9
(1) A person who is an authorised officer for the purposes of the taxation laws, as 10
referred to in section 68 of the Taxation Administration Act 1996, is taken to be an 11
authorised officer for the purposes of this Act. 12
(2) Without limiting subsection (1), the Chief Commissioner may appoint persons to be 13
authorised officers for the purposes of this Act. 14
Division 2 Powers of investigation 15
48 Chief Commissioner may carry out authorised investigation 16
(1) The Chief Commissioner may carry out an authorised investigation for the purposes 17
of this Act. 18
(2) In this Division, an authorised investigation is an investigation to determine: 19
(a) whether an application or claim under this Act has been properly made, or 20
(b) whether an objection to a decision made under this Act should be upheld, or 21
(c) whether a claimant to whom, or for whose benefit, a grant has been paid under 22
this Act was eligible for the grant, or 23
(d) any other matter reasonably related to the administration of this Act. 24
49 Powers in connection with authorised investigation 25
(1) For the purposes of an authorised investigation, the Chief Commissioner may, by 26
written notice, require a person: 27
(a) to give the Chief Commissioner written information specified in the notice, or 28
(b) to attend at a specified time and place before the Chief Commissioner or an 29
authorised officer to answer questions relevant to the investigation, or 30
(c) to produce any document to the Chief Commissioner or an authorised officer 31
at a specified time and place. 32
(2) A specified time and place for the attendance of a person, or the production of a 33
document, must be a time and place that is reasonable in the circumstances. 34
(3) The Chief Commissioner may require that information given, or to be given, under 35
this section be verified on oath or by statutory declaration. 36
50 Access to public records without fee 37
The Chief Commissioner is entitled, for the purposes of an authorised investigation, 38
to inspect and take copies of any public record kept under an Act or law of this State 39
without payment of any fee that would be payable but for this section. 40
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 7 Administration
51 Power of entry to premises 1
(1) The Chief Commissioner may enter and remain on premises if the Chief 2
Commissioner has reason to believe or suspect that there are documents at the 3
premises that are relevant to the administration of this Act. 4
(2) Entry may be made at any reasonable time. 5
(3) The power of an authorised officer to enter premises may not be exercised unless the 6
authorised officer has a written delegation covering entry issued by the Chief 7
Commissioner and produces it if requested to do so by the owner or occupier of the 8
premises, or a person in physical occupation of the premises. 9
(4) Before the Chief Commissioner or an authorised officer enters premises under this 10
Act, the Chief Commissioner or authorised officer must give the owner or occupier 11
of the premises, or a person in physical occupation of the premises, reasonable notice 12
of the intention to enter unless: 13
(a) entry is made with the consent of the owner, occupier or person, or 14
(b) the giving of notice would, in the opinion of the Chief Commissioner or 15
authorised officer, defeat the purpose for which it is intended to enter the 16
premises. 17
(5) The powers of entry and inspection conferred by this Division are not exercisable in 18
relation to premises or a part of premises used for residential purposes except: 19
(a) with the consent of the owner or occupier of the premises or part, or a person 20
in physical occupation of the premises or part, or 21
(b) under the authority conferred by a search warrant. 22
52 Functions exercisable on entry 23
(1) The Chief Commissioner or an authorised officer who has entered premises in 24
accordance with this Division may: 25
(a) require any person at those premises to produce any documents in the custody 26
or possession or under the control of the person (including a written document 27
that reproduces in an understandable form information stored by computer, 28
microfilm or other means or process), and 29
(b) require any person at those premises to answer questions or otherwise furnish 30
information, and 31
(c) require the owner or occupier of the premises, or any person physically in 32
occupation of the premises, to provide the Chief Commissioner or authorised 33
officer with such assistance and facilities as are reasonably necessary to enable 34
the Chief Commissioner or authorised officer to exercise the functions of the 35
Chief Commissioner or an authorised officer under this Part. 36
(2) A receipt is to be issued for anything removed. 37
53 Use and inspection of documents 38
(1) The Chief Commissioner or an authorised officer may take and retain possession of 39
any document provided or produced to the Chief Commissioner or authorised officer 40
under this Part for the purpose of: 41
(a) inspecting the document, or 42
(b) taking copies of, or extracts of and notes from, the document. 43
(2) However, if the document was provided or produced to the Chief Commissioner or 44
authorised officer on the premises where it is normally kept, the Chief Commissioner 45
or authorised officer may remove it from those premises only: 46
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 7 Administration
(a) with the consent of the owner or occupier of the premises, or 1
(b) if it is not practicable to inspect or copy or take extracts or notes from the 2
document on the premises. 3
(3) The Chief Commissioner or authorised officer may retain possession of the 4
document for a reasonable period, but not exceeding 28 days without the consent of 5
the person entitled to it. 6
(4) The Chief Commissioner or authorised officer must permit a person who would be 7
entitled to inspect the document if it were not in the possession of the Chief 8
Commissioner or authorised officer to inspect the document at any reasonable time. 9
(5) Nothing in this section prejudices a lien a person has on the document. 10
54 Search warrant 11
(1) The Chief Commissioner or an authorised officer under this Act may apply to an 12
authorised officer under the Law Enforcement (Powers and Responsibilities) Act 13
2002 for a warrant to search any premises if the Chief Commissioner or the 14
authorised officer under this Act has reasonable grounds to believe that there is on 15
the premises any document relevant to the administration of this Act. 16
(2) An authorised officer under the Law Enforcement (Powers and Responsibilities) Act 17
2002 to whom the application is made may, if satisfied that there are reasonable 18
grounds for doing so, issue a search warrant authorising the Chief Commissioner or 19
authorised officer under this Act to enter and search the premises. 20
(3) This section does not limit any power conferred on the Chief Commissioner or an 21
authorised officer by another provision of this Part. 22
55 Obstruction or failure to comply 23
(1) A person must not: 24
(a) prevent the Chief Commissioner or an authorised officer from exercising a 25
function under this Part, or 26
(b) hinder or obstruct the Chief Commissioner or an authorised officer in the 27
exercise of such a function, or 28
(c) without reasonable excuse, refuse or fail to comply with a requirement made 29
by the Chief Commissioner or an authorised officer under this Part. 30
Maximum penalty: 100 penalty units. 31
(2) A person is not guilty of an offence under this section arising from the entry of the 32
Chief Commissioner or an authorised officer onto premises unless it is established 33
that, at the material time, the Chief Commissioner or the authorised officer: 34
(a) identified himself or herself as the Chief Commissioner or an authorised 35
officer, and 36
(b) warned the person that a failure to comply with the requirement may constitute 37
an offence. 38
56 Defence of reasonable compliance 39
A person is not guilty of an offence under this Part if the court hearing the charge is 40
satisfied that: 41
(a) the defendant could not, by the exercise of reasonable diligence, have 42
complied with the requirement to which the charge relates, or 43
(b) the defendant complied with the requirement to the extent of his or her ability 44
to do so. 45
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 7 Administration
57 Functions may be exercised concurrently with functions under taxation legislation 1
(1) The functions conferred on the Chief Commissioner or an authorised officer by this 2
Part with respect to an authorised investigation may be exercised concurrently with 3
any functions conferred on the Chief Commissioner or authorised officer by taxation 4
legislation. 5
(2) In particular, an authorised investigation under this Part may be conducted in 6
conjunction with any investigation or audit conducted under taxation legislation. 7
(3) A person who enters premises under taxation legislation may exercise on the 8
premises any function the person would have under this Act if the premises had been 9
entered under this Act. 10
(4) This section applies despite section 71 of the Taxation Administration Act 1996. 11
(5) In this section: 12
taxation legislation means: 13
(a) the Taxation Administration Act 1996, or 14
(b) the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011. 15
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 8 Miscellaneous
Part 8 Miscellaneous 1
58 Knowingly giving false or misleading information 2
(1) A person must not make a statement, or give any information, to the Chief 3
Commissioner or an authorised officer knowing that it is false or misleading in a 4
material particular. 5
Maximum penalty: 100 penalty units. 6
(2) A person must not, in or in relation to an application or claim under this Act, make a 7
statement or give any information knowing that it is false or misleading in a material 8
particular. 9
Maximum penalty: 100 penalty units. 10
(3) This section applies to any statement or information, whether given orally or in 11
writing. 12
59 Protection of confidential information 13
(1) A person who is subject to a duty of confidentiality must not disclose protected 14
information except as permitted by this section. 15
Maximum penalty: 100 penalty units. 16
(2) A person is subject to a duty of confidentiality if: 17
(a) the person is, or has been, engaged in work related to the administration of this 18
Act, or 19
(b) the person has obtained access to protected information (directly or indirectly) 20
from a person who is, or has been, engaged in work related to the 21
administration of this Act. 22
(3) Information is protected information if it is information about a claimant for a grant 23
obtained in the course of work related to the administration of this Act. 24
(4) Protected information may be disclosed: 25
(a) at the request or with the consent of the person to whom the information relates 26
or a person acting on that person's behalf, or 27
(b) in connection with the administration of the following laws (including for the 28
purpose of any legal proceedings arising out of any of those laws or a report 29
of any such proceedings): 30
(i) this Act, 31
(ii) a taxation law of the Commonwealth or a State or Territory, or 32
(c) as authorised by the regulations. 33
(5) In this section: 34
taxation law means a law for the assessment or imposition of a tax. 35
60 Evidence 36
(1) A certificate signed by the Chief Commissioner stating that a grant was paid to a 37
person named in the certificate on a specified date is admissible in legal proceedings 38
as evidence of the payment. 39
(2) A copy of a notice issued by the Chief Commissioner imposing a penalty under this 40
Act is admissible in legal proceedings as evidence of the imposition of the penalty. 41
(3) A copy of a notice issued by the Chief Commissioner requiring the payment or 42
repayment of a specified amount is admissible in legal proceedings as evidence: 43
(a) that the requirement was made, and 44
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Part 8 Miscellaneous
(b) that the amount specified in the notice was outstanding at the date of the 1
notice. 2
61 Proceedings for offences 3
(1) Proceedings for an offence against this Act or the regulations may be dealt with 4
summarily before the Local Court. 5
(2) Proceedings for an offence against this Act or the regulations may be commenced at 6
any time within 3 years after the date on which it is alleged the offence was 7
committed. 8
62 Standing appropriation 9
The Consolidated Fund is appropriated to the extent necessary for the payment of 10
grants under this Act. 11
63 Personal liability 12
(1) A matter or thing done or omitted to be done by a protected person does not, if the 13
matter or thing was done or omitted in good faith for the purpose of administering 14
this Act, subject the person so acting personally to any action, liability, claim or 15
demand. 16
(2) In this section, a protected person means: 17
(a) the Chief Commissioner or an authorised officer, or 18
(b) a Public Service employee involved in the administration of this Act, or 19
(c) a person to whom the Chief Commissioner has delegated functions under this 20
Act. 21
64 Regulations 22
(1) The Governor may make regulations, not inconsistent with this Act, for or with 23
respect to any matter that by this Act is required or permitted to be prescribed or that 24
is necessary or convenient to be prescribed for carrying out or giving effect to this 25
Act. 26
(2) The regulations may create an offence punishable by a penalty not exceeding 27
20 penalty units. 28
65 Repeal of Act 29
This Act is repealed on 1 July 2023. 30
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Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Schedule 1 Savings, transitional and other provisions
Schedule 1 Savings, transitional and other provisions 1
Part 1 General 2
1 Regulations 3
(1) The regulations may contain provisions of a savings or transitional nature consequent 4
on the enactment of this Act or any Act that amends this Act. 5
(2) Any such provision may, if the regulations so provide, take effect from the date of 6
assent to the Act concerned or a later date. 7
(3) To the extent to which any such provision takes effect from a date that is earlier than 8
the date of its publication on the NSW legislation website, the provision does not 9
operate so as: 10
(a) to affect, in a manner prejudicial to any person (other than the State or an 11
authority of the State), the rights of that person existing before the date of its 12
publication, or 13
(b) to impose liabilities on any person (other than the State or an authority of the 14
State) in respect of anything done or omitted to be done before the date of its 15
publication. 16
Page 23
Small Business Grants (Employment Incentive) Bill 2015 [NSW]
Schedule 2 Amendment of Acts
Schedule 2 Amendment of Acts 1
2.1 Law Enforcement (Powers and Responsibilities) Act 2002 No 103 2
Schedule 2 Search warrants under other Acts 3
Insert in alphabetical order: 4
Small Business Grants (Employment Incentive) Act 2015, section 54 5
2.2 Taxation Administration Act 1996 No 97 6
[1] Section 82 Permitted disclosures--to particular persons 7
Omit "or" from section 82 (b) (vi). 8
[2] Section 82 (b) (vii) and (viii) 9
Insert after section 82 (b) (vi): 10
(vii) the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011, 11
(viii) the Small Business Grants (Employment Incentive) Act 2015, or 12
Page 24
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