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| Revenue ruling | SBG 001 |
| Date issued | 18 November 2019 |
| Issued by | Kelly Wood Chief Commissioner of State Revenue |
| Effective from | 16 December 2019 |
| Status | Current |
1. The Small Business Grant (Employment Incentive) Act 2015 (‘the Act’) was established to assist in the creation of new jobs by establishing a grant scheme that gives small business employers an incentive to increase their number of full-time equivalent employees for a period of at least one year.
2. The employer must be an eligible small business who employs a person in a position that is a new job and the employment must commence on or after 1 July 2015 and before 1 July 2019. The grant of up to $2,000 is payable as a lump sum after the first anniversary of employment as long as the increase in the number of full-time equivalent employees has been maintained.
3. Section 24 of the Act states that an employer who is a registered claimant may claim the grant payable for that position at the end of the 12 months. The claim must be made no later than 60 days after the end of the grant period concerned. However, the Chief Commissioner has the discretion to extend the date for making the claim.
4. The purpose of this ruling is to explain the circumstances in which the Chief Commissioner will accept late applications for claiming the rebate.
5. From 16 December 2019 the Chief Commissioner will accept late applications for claiming the grant 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 grant 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 payment 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.