|Ruling number||JAP 002|
|Date issued||5 November 2015|
|Issued by||Stephen R Brady|
Chief Commissioner of State Revenue
|Effective from||6 November 2015|
Revenue Ruling JAP 001 was issued on 19 October 2015 by the Chief Commissioner of State Revenue (the Chief Commissioner). The Ruling gives notice of a change of practice from 23 November 2015 in the administration of section 20 of the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 (the JAP Act).
Section 18 of the JAP Act specifies that a rebate may be claimed in respect of eligible employment (effectively, in respect of a new job) only if the employer is a registered claimant in respect of that job.
Section 20 specifies how an application by an employer for registration as a claimant for a rebate may be made in respect of the employment of a person in a specified position (an Application).
Section 20(2) specifies that an Application must be made in a form approved by the Chief Commissioner, and must contain or be accompanied by the information specified in the form.
Section 9 specifies how an employer’s effective full time equivalent staff number (FTE) is to be calculated, but section 17 provides that if it is difficult or impractical to apply the formula in section 9, the Chief Commissioner may determine an employer’s FTE, or the rebate payable to an employer, by any method agreed between the claimant and the Chief Commissioner.
The Office of State Revenue (OSR) initially published a form (a Paper Application) which could be used to register a new job, and now provides on its website for an Application to be made online (an Online Application).
Section 20(4) requires an Application to be made within 30 days after the new job commences, or within such further period as the Chief Commissioner may allow in respect of the employer.
As indicated in JAP 001, from 23 November 2015, the Chief Commissioner will not accept an Application made more than 90 days after the new job commenced (a Late Application) without justification in the form of a submission explaining why it should be accepted late.
This ruling clarifies how the OSR will treat Applications made before and after 23rd November 2015.
From 23 November 2015, the only approved form that may be used to apply for registration of a new job will be the Online Application available on the OSR website.
Whether or not an Online Application is a Late Application will be determined at the time it is made. For the purposes of JAP 001, an Online Application will be taken to be made when the relevant data is received by OSR.
If an employer applies before 23 November 2015 to use an alternative FTE calculation under section 17, provided the submission includes the relevant information required to register a new job, the employer will be granted an extension of time until 18 December 2015 to make an Online Application in respect of that job.
An Online Application made during the extension period referred to in paragraph 4 will be taken to have been made before 23 November for the purposes of JAP 001.
Please note that rulings do not have the force of law. Each decision of the Chief Commissioner will be made having regard to the circumstances of each case.