|Revenue ruling||JAP 003|
|Date issued||18 November 2019|
|Issued by||Kelly Wood|
Chief Commissioner of State Revenue
|Effective from||16 December 2019|
1. The Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 (‘the Act’) provides a rebate for payroll tax paid or payable by employers who employed people in new jobs between 1 July 2011 and 30 June 2019.
2. Section 20 of the Act states that an employer may apply to the Chief Commissioner for registration as a claimant in respect of the employment of a person in a specified position. The application must be made within 30 days after the employment to which the application relates first commences or within such further period as the Chief Commissioner may allow.
3. Section 22 of the Act provides that an employer must be a registered claimant to claim payment of the rebate. A claim must be lodged with the Chief Commissioner no later than 30 days after the end of the year of employment concerned or within such further period as the Chief Commissioner may allow.
4. The purpose of this ruling is to explain the circumstances in which the Chief Commissioner will accept late applications for payment of the rebate.
5. From 16 December 2019 the Chief Commissioner will accept late applications for claiming the rebate without justification, if the application is lodged within 90 days after the end of the relevant year of employment.
6. The Chief Commissioner will only accept a late application for claiming the rebate made more than 90 days after the end of the relevant year of employment, if the Chief Commissioner considers that the delay was beyond the control of the employer. Reasons for the delay may include natural disasters and fires that destroy records. The length of the delay will also be taken into account.
7. To apply for a claim made more than 90 days after the end of the relevant year of employment, the employer must provide a submission that explains the reasons that were beyond their control.
8. 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.