NSW OSR reduces timeframe for retrospective jobs action plan claims

NSW OSR reduces timeframe for retrospective jobs

David Sofra explores the NSW Jobs Action Plan and what it means for employers.


Partner, Tax

KPMG Australia


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Alarm clock

The NSW Office of State Revenue (OSR) has released a ruling indicating that the current practice of allowing employers to retrospectively register roles under the NSW Jobs Action Plan will change with effect from 23 November 2015.

Instead from the 23 November 2015, the following practice will apply:

  • The Chief Commissioner will accept applications for retrospective registration without justification if the application is made with OSR within 90 days after the employment to which the registration relates commenced.
  • The Chief Commissioner will only accept an application for late registration made more than 90 days after the commencement of employment if the Chief Commissioner considers it appropriate to do so having regard to all relevant factors, including the purpose of the scheme and the reason for the delay in registration.
  • A claim made more than 90 days after commencement of the employment, must be accompanied by a submission explaining why it should be accepted more than 30 days after commencement of the employment, as specified in the Act and the reasons for the failure to apply within that period.

This Revenue Ruling will apply to applications for registration received on or after 23 November 2015.

So what does this mean for employers?

If you were considering making a claim under the NSW Jobs Action Plan – time is now of the essence. In order to be guaranteed retrospective registration of roles created between 1 July 2011 and August 2015, the registration needs to be submitted prior to 23 November 2015, so the time to act is now. Further, if you have previously submitted a retrospective registration of roles, you need to ensure that you register all subsequent new roles either by 23 November, or within 90 days of appointment.

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