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PAYROLL TAX ACT 2007 - SECT 66D
Wages subsidised under Commonwealth jobkeeper scheme
66D Wages subsidised under Commonwealth jobkeeper scheme
(1) This section applies in relation to an employee (a
"jobkeeper subsidised employee" ) in respect of whom jobkeeper payments are
paid or payable to the employer if, but for those payments, less wages or no
wages would have been paid to the employee.
(2) The wages paid to a
jobkeeper subsidised employee are exempt wages, but only to the extent of the
difference between- (a) the amount of jobkeeper payments paid or payable to
the employer in respect of the employee, and
(b) the amount of wages that
would have been paid to the employee but for those jobkeeper payments.
(3)
Subsection (2) applies only in respect of wages paid during the period- (a)
commencing on 30 March 2020, and
(b) ending on the day the scheme for
jobkeeper payments ends.
(4) For the purposes of this section, any
overpayment of jobkeeper payments is to be disregarded in calculating the
amount of jobkeeper payments paid or payable to an employer in respect of an
employee.
(5) To avoid doubt, this section does not apply in relation to an
employee if the wages paid or payable to the employee are greater than the
jobkeeper payments paid or payable to the employer in respect of the employee.
(6) In this section-
"jobkeeper payment" has the same meaning as it has in Part 6-4C of the
Fair Work Act 2009 of the Commonwealth.
"overpayment" , in relation to a jobkeeper payment, means any amount in
respect of the payment that an employer is liable to repay to the Commonwealth
under section 9 of the Coronavirus Economic Response Package (Payments and
Benefits) Act 2020 of the Commonwealth.
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