New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 66F

66F Exemption for employers under Jobs Plus agreements

(1) The relevant Minister is authorised on behalf of the State--

(a) to enter into an agreement with an employer that is expressed to be for the purposes of this section (a
"Jobs Plus agreement" ), and

(b) to give effect to the agreement.

(2) Without limiting the matters that may be specified by a Jobs Plus agreement, the agreement must specify--

(a) the kinds of wages that are exempt wages under this section, and

(b) the grounds on which, or the circumstances in which, the relevant Minister may revoke an exemption under this section, and

(c) for an agreement with an employer whose registered business address is outside the metropolitan area--that the exemption cannot be revoked merely because the employer has only created between 20 and 29 new jobs (inclusive).

(3) Subject to this section, wages are exempt wages if--

(a) they are paid or payable by an employer who enters into a Jobs Plus agreement, and

(b) they are wages of a kind that is specified by the agreement to be exempt wages under this section.

(4) The relevant Minister may, by written notice issued to an employer who enters into a Jobs Plus agreement, revoke the exemption under this section on the grounds, or in the circumstances, specified by the agreement.

(5) The effect of the revocation is as follows--

(a) the wages referred to in subsection (3) are taken never to have been exempt wages under this section,

(b) the employer is liable to pay payroll tax on the wages even if the relevant Minister revokes the exemption under this section after the employer relies on the exemption as the reason for not paying payroll tax on the wages,

(c) the Chief Commissioner must assess or reassess the employer's liability to pay payroll tax on the wages accordingly.

(6) For the purposes of the Taxation Administration Act 1996 , section 9(3)(c), the Chief Commissioner is authorised to make a reassessment under this section until 1 July 2033.

(7) An employer who enters into a Jobs Plus agreement cannot lodge an objection with the Chief Commissioner under the Taxation Administration Act 1996 , Part 10, Division 1 to an assessment or reassessment under this section on the grounds that the relevant Minister has revoked an exemption under this section.

(8) Without limiting the Taxation Administration Act 1996 , section 82(b)(i), a Jobs Plus administrator may disclose to another Jobs Plus administrator information in relation to a Jobs Plus agreement, including personal information within the meaning of the Privacy and Personal Information Protection Act 1998 and confidential information--

(a) to assist a Jobs Plus administrator to exercise a function under this section, including to assist the relevant Minister to give effect to the agreement, or

(b) in connection with the administration of a taxation law.

(9) The relevant Minister may delegate a function of the relevant Minister under this section to another Jobs Plus administrator, subject to the following--

(a) the relevant Minister cannot delegate a function to a tax officer,

(b) the relevant Minister cannot delegate a function under subsection (1)(a) or (4) to any person other than the Chief Executive Officer of Investment NSW,

(c) the relevant Minister cannot delegate this power of delegation.

(10) The State, or a Jobs Plus administrator, does not incur civil liability in connection with the exercise of a function under this section.

(11) The relevant Minister must, until 1 July 2028, cause to be tabled in each House of Parliament an annual report containing the following for each financial year--

(a) the total number of employers who entered into Jobs Plus agreements,

(b) the total number of new jobs the employers agreed to create, as specified by the agreements,

(c) the total number of new jobs in fact created by the employers, whether created in that financial year or an earlier financial year,

(d) the total amount of payroll tax from which the employers were exempt under this section, whether in relation to that financial year or an earlier financial year.

(12) In this section--

"give effect to" a Jobs Plus agreement includes--

(a) comply with an obligation of the State under the agreement, and

(b) exercise or enforce a right or power under the agreement.

"Jobs Plus administrator" means each of the following--

(a) the relevant Minister,

(b) a tax officer,

(c) a person employed in the Premier's Department,

(d) a person employed in Investment NSW.

"metropolitan area" means--

(a) the Greater Sydney Region within the meaning of the Greater Sydney Commission Act 2015 , and

(b) the local government areas of Newcastle, Shellharbour and Wollongong.

"new job" , in relation to an employer who enters into a Jobs Plus agreement, means a position created by the employer after entering into the agreement.

"relevant Minister" means the Minister for Jobs, Investment, Tourism and Western Sydney.

"taxation law" and
"tax officer" have the same meanings as in the Taxation Administration Act 1996 .