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This is a Bill, not an Act. For current law, see the Acts databases.
Payroll Tax Rebate Scheme (Disability
Employment) Bill 2011
No , 2011
A Bill for
An Act to establish a payroll tax rebate scheme to encourage the employment of
people with disabilities.
Clause 1 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 1 Preliminary
The Legislature of New South Wales enacts: 1
Part 1 Preliminary 2
1 Name of Act 3
This Act is the Payroll Tax Rebate Scheme (Disability Employment) 4
Act 2011. 5
2 Commencement 6
This Act commences on the date of assent to this Act. 7
3 Definitions 8
(1) In this Act: 9
administration of this Act includes the execution and enforcement of 10
this Act. 11
authorised officer--see section 35. 12
claimant for a rebate includes a former claimant for a rebate. 13
eligible employee--see section 6. 14
eligible employment--see section 7. 15
eligible employment period--see section 10. 16
function includes a power, authority or duty and exercise a function 17
includes perform a duty. 18
premises includes any building, structure, vehicle, vessel or aircraft and 19
any place, whether built on or not. 20
rebate means a rebate under this Act. 21
rebate scheme means the rebate scheme established by this Act. 22
relevant third party--see section 21. 23
(2) Other expressions used in this Act have the same meaning as they have 24
in the Payroll Tax Act 2007. 25
(3) Notes included in this Act do not form part of this Act. 26
Page 2
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 4
Rebate scheme Part 2
Part 2 Rebate scheme 1
Division 1 Rebate scheme 2
4 Rebate scheme 3
There is established by this Act a rebate scheme for payroll tax paid or 4
payable by employers who employ eligible employees on or after 5
1 January 2012 and before 1 July 2016. 6
Division 2 Eligibility criteria 7
5 Entitlement to rebate 8
(1) An employer is entitled to a rebate under the rebate scheme in respect 9
of the employment of a person by the employer if: 10
(a) the person is an eligible employee, and 11
(b) the person's employment commences on or after 1 January 2012 12
and before 1 July 2016, and 13
(c) during the whole of the eligible employment period concerned, 14
the employment of the person is eligible employment. 15
(2) The entitlement to a rebate is subject to the other provisions of this Act. 16
6 Eligible employees 17
(1) A person is an eligible employee if: 18
(a) the person is in the target group under the Disability Services Act 19
1993 (because the person has a disability), and 20
(b) the person has completed an approved disability employment 21
program. 22
(2) In this section, an approved disability employment program means the 23
Transition to Work Program administered by the Department of Family 24
and Community Services or any other program or course declared by 25
the regulations to be an approved disability employment program. 26
7 Eligible employment 27
The employment of a person is eligible employment if: 28
(a) the services of the employee are performed wholly or mainly in 29
New South Wales, and 30
(b) the employee works an average of at least 12 hours a week. 31
Note. Section 14 provides for the payment of the rebate in some circumstances 32
even if the employee did not work an average of at least 12 hours a week. 33
Page 3
Clause 8 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 2 Rebate scheme
8 Requirements with respect to employer 1
An employer is not entitled to a rebate in respect of an eligible 2
employment period unless the employer: 3
(a) is registered as an employer under the Payroll Tax Act 2007, and 4
(b) is liable to pay payroll tax under the Payroll Tax Act 2007 in 5
respect of wages paid or payable by the employer in at least one 6
month of the financial year in which the eligible employment 7
period ends. 8
9 Excluded employment 9
(1) An employer is not entitled to a rebate in respect of an eligible 10
employment period if: 11
(a) the person was employed by the employer at any time within the 12
period of 12 months before it is claimed the eligible employment 13
commenced, or 14
(b) the employer (the current employer) is a member of a group 15
(within the meaning of Part 5 of the Payroll Tax Act 2007) and 16
the person was employed by another member of that group within 17
12 months before employment with the current employer 18
commenced, or 19
(c) the person's employment with the employer is a continuation of 20
employment with another employer, or 21
(d) during any part of the eligible employment period: 22
(i) any wages paid or payable by the employer to the person 23
are not taxable wages (within the meaning of the Payroll 24
Tax Act 2007), or 25
(ii) any wages paid or payable by the employer to the person 26
are exempt wages (within the meaning of the Payroll Tax 27
Act 2007), or 28
(e) the employer is entitled to a rebate of payroll tax paid in respect 29
of any wages paid or payable to the person in the financial year 30
in which the period ends under the Payroll Tax Act 2007, or 31
(f) a rebate, subsidy, or other assistance, in relation to payroll tax, is 32
payable to the employer in respect of the employment of the 33
person by the State, or 34
(g) the employer is taken to be the employer of the person under 35
Division 7 of Part 3 of the Payroll Tax Act 2007 (which relates to 36
contractors), or 37
(h) the employer is taken to be the employer of the person under 38
Division 8 of Part 3 of the Payroll Tax Act 2007 (which relates to 39
employment agents), or 40
Page 4
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 10
Rebate scheme Part 2
(i) the employer is the Crown in right of New South Wales or in any 1
of its other capacities or a body representing the Crown in right 2
of New South Wales or in any of its other capacities, or 3
(j) the employer is a public, local or municipal body or authority 4
constituted under the law of the Commonwealth or of a State or 5
Territory. 6
(2) A person's employment with an employer (the new employer) is a 7
continuation of employment with another employer (the previous 8
employer) if: 9
(a) the person was, within 12 months before the date on which the 10
person commenced employment with the new employer, 11
employed by the previous employer in a business or undertaking, 12
and 13
(b) that business or undertaking has been the subject of a merger with 14
the business or undertaking of the new employer or has been 15
taken over or otherwise acquired by the new employer. 16
Division 3 Amount of rebate payable 17
10 Employment periods for which rebate may be claimed 18
(1) A rebate may be claimed in respect of an eligible employment period. 19
(2) Each of the following periods is an eligible employment period: 20
(a) the period commencing when the employment of the eligible 21
employee commences and ending 3 months after the date 22
employment commenced (the first eligible employment period), 23
(b) the period commencing immediately after the first eligible 24
employment period ends and ending 6 months after the date 25
employment commenced (the second eligible employment 26
period). 27
(3) An employer becomes eligible for payment of a rebate, subject to this 28
Act, at the end of the eligible employment period. 29
11 Amount of rebate 30
The rebate payable in respect of each eligible employment period is 31
$2,000. 32
Page 5
Clause 12 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 3 Claim for and payment of rebate
Part 3 Claim for and payment of rebate 1
12 Claim for rebate 2
(1) An employer may claim a rebate at the end of an eligible employment 3
period. 4
(2) The claim must be made no later than 12 months after the end of the 5
financial year in which the second eligible employment period ends. 6
(3) A claim must: 7
(a) be made to the Chief Commissioner, and 8
(b) be made in a form approved by the Chief Commissioner, and 9
(c) contain or be accompanied by the information specified in the 10
form. 11
(4) A rebate may be paid to a claimant only if the rebate is claimed in 12
accordance with this section. 13
13 Chief Commissioner to decide claim 14
(1) The Chief Commissioner is to decide whether a rebate is payable in 15
respect of a claim and the amount of the rebate payable. 16
(2) The Chief Commissioner can withhold payment of a rebate until an 17
assessment can be made about whether the employer is eligible for a 18
rebate in respect of the eligible employment period concerned. 19
(3) The Chief Commissioner may impose conditions on the payment of the 20
rebate if payment is made before an assessment can be made about 21
whether the employer is eligible for a rebate in respect of the eligible 22
employment period concerned. 23
(4) A claimant is required to repay an amount paid by way of rebate if a 24
condition imposed under this section is contravened. 25
14 Exemption from minimum average hours 26
(1) The Chief Commissioner may pay a rebate in respect of an eligible 27
employment period even if the employment of a person is not eligible 28
employment because the eligible employee did not work an average of 29
at least 12 hours a week during that period. 30
(2) The Chief Commissioner may pay a rebate under this section only if 31
satisfied that the failure to comply with that requirement is due to 32
circumstances beyond the employer's control. 33
(3) The Chief Commissioner may impose conditions on the payment of the 34
rebate in such a case. 35
Page 6
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 15
Claim for and payment of rebate Part 3
(4) A claimant is required to repay an amount paid by way of rebate if a 1
condition imposed under this section is contravened. 2
15 Payment of rebate 3
(1) A rebate is to be paid: 4
(a) to the claimant, or 5
(b) to some other person to whom the claimant directs in writing that 6
the rebate be paid. 7
(2) A rebate may be paid by electronic funds transfer, by cheque or in any 8
other way the Chief Commissioner thinks appropriate. 9
16 Use of rebate to offset tax liability 10
(1) The Chief Commissioner may, instead of paying a rebate, apply the 11
amount of the rebate, or part of the rebate, towards a liability of the 12
claimant for payroll tax or any other tax of the State. 13
(2) Consent of the claimant is not required. 14
(3) An amount so applied is taken to be an amount paid by way of rebate 15
for the purposes of this Act. 16
17 Power to correct decision 17
(1) If the Chief Commissioner decides a claim, and is later satisfied 18
(independently of an objection under this Act) that the decision is 19
incorrect, the Chief Commissioner may vary or reverse the decision. 20
(2) A decision cannot be varied or reversed under this section more than 21
5 years after it was made. 22
(3) The 5-year time limit on varying or reversing a decision does not apply 23
to a decision that was made on the basis of false or misleading 24
information provided by a claimant or by a person on behalf of the 25
claimant. 26
18 Notification of decision 27
(1) The Chief Commissioner must give a claimant written notice of a 28
decision to grant or refuse a claim or vary or reverse an earlier decision 29
on a claim. 30
(2) Notice of a decision to refuse a claim, or vary or reverse an earlier 31
decision on a claim, must include the reasons for the decision. 32
(3) Notice of a decision to grant a claim must include notice of any decision 33
to apply the amount of the rebate towards a liability for tax. 34
Page 7
Clause 19 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 4 Repayment of rebate
Part 4 Repayment of rebate 1
19 Power to require repayment from claimant 2
(1) The Chief Commissioner may, by written notice, require a claimant for 3
a rebate to repay to the Chief Commissioner an amount paid by way of 4
rebate on a claim if: 5
(a) the amount was paid in error, or 6
(b) the Chief Commissioner varies or reverses the decision under 7
which the amount was paid for any other reason, or 8
(c) the claimant is or can be required by or under this Act to repay 9
the amount paid. 10
(2) The Chief Commissioner may, by written notice, require the claimant to 11
pay a penalty determined by the Chief Commissioner if the amount paid 12
by way of rebate was paid as a result of the claimant's dishonesty. 13
(3) The penalty is not to exceed the amount the claimant is required to 14
repay. 15
(4) A claimant for a rebate is liable to pay to the Chief Commissioner an 16
amount the Chief Commissioner requires the claimant to pay under this 17
section. 18
(5) The Chief Commissioner may recover the amount payable as a debt due 19
to the Crown. 20
(6) The Chief Commissioner may, by written notice, require a claimant to 21
pay interest on the amount required to be paid to the Chief 22
Commissioner under this section if the claimant fails to pay the amount 23
in accordance with the requirements specified by the Chief 24
Commissioner in the notice requiring payment. 25
(7) Interest is to be charged in the manner applicable to tax defaults under 26
the Taxation Administration Act 1996. 27
20 Power to require repayment from non-claimant 28
(1) If an amount is paid in error on a claim for a rebate to a person who is 29
not the claimant, the Chief Commissioner may, by written notice, 30
require the person to repay the amount to the Chief Commissioner. 31
(2) The person is liable to pay to the Chief Commissioner an amount the 32
Chief Commissioner requires the person to pay under this section. 33
(3) The Chief Commissioner may recover the amount payable as a debt due 34
to the Crown. 35
Page 8
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 21
Repayment of rebate Part 4
(4) The Chief Commissioner may, by written notice, require a person to pay 1
interest on the amount required to be paid to the Chief Commissioner 2
under this section if the person fails to pay the amount in accordance 3
with the requirements specified by the Chief Commissioner in the 4
notice requiring payment. 5
(5) Interest is to be charged in the manner applicable to tax defaults under 6
the Taxation Administration Act 1996. 7
21 Recovery from third parties 8
(1) The Chief Commissioner may, by written notice, require a relevant third 9
party to pay an unpaid amount that a rebate recipient is liable to pay to 10
the Chief Commissioner under this Part. 11
(2) Each of the following persons is a relevant third party: 12
(a) a person who owes money to the rebate recipient or may 13
subsequently owe money to the rebate recipient, 14
(b) a person who holds or may subsequently hold money for or on 15
account of the rebate recipient, 16
(c) a person who holds or may subsequently hold money on account 17
of some other person for payment to the rebate recipient, 18
(d) a person having authority from some other person to pay money 19
to the rebate recipient. 20
(3) A copy of the notice must be served on the rebate recipient. 21
(4) The amount of money required to be paid to the Chief Commissioner is: 22
(a) if the amount of the money so owing, held or authorised to be 23
paid does not exceed the amount payable by the rebate recipient 24
to the Chief Commissioner--all the money, or 25
(b) if the amount of the money exceeds the amount payable-- 26
sufficient money to pay the amount payable. 27
(5) The money must be paid to the Chief Commissioner on receipt of the 28
notice, or when the money is held by the person and becomes due to the 29
rebate recipient, or by the end of such period (if any) as may be specified 30
by the Chief Commissioner in the notice requiring payment, whichever 31
is the later. 32
(6) A person subject to a requirement of the Chief Commissioner under this 33
section must comply with the requirement. 34
Maximum penalty: 100 penalty units. 35
Page 9
Clause 22 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 4 Repayment of rebate
(7) A person who makes a payment in accordance with this section is taken 1
to be acting under the authority of the rebate recipient and of all other 2
persons concerned and is indemnified by this section in respect of the 3
payment. 4
(8) If, after a person is given a notice under this section by the Chief 5
Commissioner, the whole or a part of the amount is paid by another 6
person, the Chief Commissioner must promptly notify the person to 7
whom the notice is given of the payment and the notice is taken to be 8
amended accordingly. 9
(9) In this section: 10
rebate recipient means a claimant for a rebate or any other person to 11
whom an amount is paid by way of rebate under this Act. 12
22 Payment by instalments 13
(1) The Chief Commissioner may enter into an arrangement for payment by 14
instalments of an outstanding amount that a person is liable to pay under 15
this Part. 16
(2) The arrangement may include provision for the payment of interest at 17
the rate applicable to tax defaults under the Taxation Administration Act 18
1996. 19
23 Write off of liabilities 20
The Chief Commissioner may write off the whole or part of a liability 21
outstanding under this Part if satisfied that action, or further action, to 22
recover the amount outstanding is impracticable or unwarranted. 23
24 Remission of amounts payable 24
(1) The Chief Commissioner may remit, in whole or in part, any amount a 25
person is required to pay under this Part. 26
(2) An amount remitted is taken to have been paid. 27
Page 10
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 25
Objections and reviews Part 5
Part 5 Objections and reviews 1
Division 1 Objections 2
25 Objections 3
(1) A claimant for a rebate who is dissatisfied with any of the following 4
decisions of the Chief Commissioner may lodge a written objection to 5
the decision with the Chief Commissioner: 6
(a) a decision on the person's claim for a rebate (including a decision 7
to vary or reverse an earlier decision made independently of an 8
objection under this Act), 9
(b) a decision to require the person to repay an amount paid by way 10
of rebate under this Act, 11
(c) a decision to require the person to pay a penalty under this Act, 12
(d) a decision to require the person to pay interest on an amount 13
unpaid under this Act. 14
(2) A person (other than a claimant for a rebate) who is dissatisfied with any 15
of the following decisions of the Chief Commissioner may lodge a 16
written objection to the decision with the Chief Commissioner: 17
(a) a decision to require the person to repay an amount paid by way 18
of rebate under this Act (made on the basis that the amount was 19
paid in error), 20
(b) a decision to require the person to pay interest on an amount 21
unpaid under this Act. 22
(3) A person who is dissatisfied with a decision of the Chief Commissioner 23
to require the person to pay an amount to the Chief Commissioner under 24
this Act made on the basis that the person is a relevant third party may 25
lodge a written objection to the decision with the Chief Commissioner. 26
26 Time for lodging objection 27
(1) An objection must be lodged within 60 days after the date notice of the 28
decision concerned is served on the objector. 29
(2) If the Chief Commissioner is satisfied that an objector has a reasonable 30
excuse for failing to lodge an objection within the 60-day period, the 31
Chief Commissioner may extend the time for lodging the objection. 32
27 Grounds for objection to be stated 33
The grounds for an objection must be stated fully and in detail in the 34
notice of objection. 35
Page 11
Clause 28 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 5 Objections and reviews
28 Onus of proof on objection 1
An objector has the onus of proving the objector's case on an objection. 2
29 Powers of Chief Commissioner on objection 3
After considering an objection, the Chief Commissioner may: 4
(a) allow the objection in whole or in part or disallow the objection, 5
and 6
(b) accordingly reverse, vary or confirm the decision to which the 7
objection was made. 8
30 Notice of determination of objection 9
(1) The Chief Commissioner must give an objector written notice of the 10
determination of the objection. 11
(2) The Chief Commissioner must, in the notice, give the reasons for 12
disallowing the objection or for allowing the objection in part only. 13
(3) The reasons for a determination of an objection must set out the matters 14
referred to in section 49 (3) of the Administrative Decisions Tribunal 15
Act 1997 in respect of the determination. 16
(4) The notice must also inform the objector of the objector's right to make 17
an application for review under Division 2 in the case of a determination 18
to disallow the objection or to allow the objection in part only. 19
Division 2 Reviews 20
31 Reviews by Administrative Decisions Tribunal 21
(1) A claimant may apply to the Administrative Decisions Tribunal for a 22
review of the decision (the original decision) to which an objection was 23
made if: 24
(a) the claimant is dissatisfied with the Chief Commissioner's 25
determination of the objection, or 26
(b) 90 days have passed since the objection was lodged with the 27
Chief Commissioner and the Chief Commissioner has not 28
determined the objection. 29
(2) The claimant's and Chief Commissioner's cases on an application for 30
review are not limited to the grounds of the objection. 31
(3) The claimant has the onus of proving the claimant's case in an 32
application for review. 33
Page 12
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 32
Objections and reviews Part 5
(4) An application for review: 1
(a) following a determination by the Chief Commissioner of an 2
objection--must be made not later than 60 days after the date of 3
issue of the notice of the Chief Commissioner's determination of 4
the objection, or 5
(b) following a failure of the Chief Commissioner to determine an 6
objection within the relevant 90-day period--may be made at any 7
time after the end of that period (but must be made as required by 8
paragraph (a) following a subsequent determination of the 9
objection by the Chief Commissioner). 10
(5) The Administrative Decisions Tribunal may extend the time for making 11
an application for review. 12
(6) The following provisions of the Administrative Decisions Tribunal Act 13
1997 do not apply to an application made under this section: 14
(a) Part 2 of Chapter 5, 15
(b) section 55 (1) (b) and (d), 16
(c) Division 2 of Part 3 of Chapter 5. 17
(7) For the purposes of section 58 (1) (a) of the Administrative Decisions 18
Tribunal Act 1997: 19
(a) the obligation of the Chief Commissioner under that paragraph to 20
lodge a statement of reasons with the Administrative Decisions 21
Tribunal in respect of an application is limited to providing the 22
Tribunal with a statement of reasons only in respect of the matters 23
arising from the grounds specified in the application, and 24
(b) if one of the grounds specified in the application relates to a 25
matter raised in an objection determined by the Chief 26
Commissioner--the Chief Commissioner may rely on reasons 27
previously given to the objector by the Chief Commissioner 28
under this Act for the determination of the objection in 29
explanation of that part of the original decision. 30
32 Powers of Administrative Decisions Tribunal on review 31
(1) On a review, the Administrative Decisions Tribunal may: 32
(a) confirm, vary or reverse the original decision, and 33
(b) make any further orders as to costs or otherwise that it thinks fit. 34
(2) This section does not limit the generality of Division 3 of Part 3 of 35
Chapter 5 of the Administrative Decisions Tribunal Act 1997. 36
Page 13
Clause 33 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 6 Administration
Part 6 Administration 1
Division 1 Administration generally 2
33 Administration 3
The Chief Commissioner is responsible to the Minister for the 4
administration of the rebate scheme. 5
34 Delegation 6
The Chief Commissioner may delegate functions related to the 7
administration of the rebate scheme other than this power of delegation. 8
35 Authorised officers 9
(1) A person who is an authorised officer for the purposes of the taxation 10
laws, as referred to in section 68 of the Taxation Administration Act 11
1996, is taken to be an authorised officer for the purposes of this Act. 12
(2) Without limiting subsection (1), the Chief Commissioner may appoint 13
persons to be authorised officers for the purposes of this Act. 14
Division 2 Powers of investigation 15
36 Chief Commissioner may carry out authorised investigation 16
(1) The Chief Commissioner may carry out an authorised investigation for 17
the purposes of this Act. 18
(2) In this Division, an authorised investigation is an investigation to 19
determine: 20
(a) whether a claim under this Act has been properly made, or 21
(b) whether an objection to a decision made under this Act should be 22
upheld, or 23
(c) whether a claimant to whom, or for whose benefit, a rebate has 24
been paid under this Act was eligible for the rebate, or 25
(d) any other matter reasonably related to the administration of this 26
Act. 27
37 Powers in connection with authorised investigation 28
(1) For the purposes of an authorised investigation, the Chief 29
Commissioner may, by written notice, require a person: 30
(a) to give the Chief Commissioner written information specified in 31
the notice, or 32
Page 14
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 38
Administration Part 6
(b) to attend at a specified time and place before the Chief 1
Commissioner or an authorised officer to answer questions 2
relevant to the investigation, or 3
(c) to produce any document to the Chief Commissioner at a 4
specified time and place. 5
(2) A specified time and place for the attendance of a person, or the 6
production of a document, must be a time and place that is reasonable 7
in the circumstances. 8
(3) The Chief Commissioner may require that information given, or to be 9
given, under this section be verified on oath or by statutory declaration. 10
38 Access to public records without fee 11
The Chief Commissioner is entitled, for the purposes of an authorised 12
investigation, to inspect and take copies of any public record kept under 13
an Act or law of this State without payment of any fee that would be 14
payable but for this section. 15
39 Power of entry to premises 16
(1) The Chief Commissioner may enter and remain on premises if the Chief 17
Commissioner has reason to believe or suspect that there are documents 18
at the premises that are relevant to the administration of this Act. 19
(2) Entry may be made at any reasonable time. 20
(3) The power of an authorised officer to enter premises may not be 21
exercised unless the authorised officer has a written delegation covering 22
entry issued by the Chief Commissioner and produces it if requested to 23
do so by the owner or occupier of the premises, or a person in physical 24
occupation of the premises. 25
(4) Before the Chief Commissioner or an authorised officer enters premises 26
under this Act, the Chief Commissioner or authorised officer must give 27
the owner or occupier of the premises, or a person in physical 28
occupation of the premises, reasonable notice of the intention to enter 29
unless: 30
(a) entry is made with the consent of the owner, occupier or person, 31
or 32
(b) the giving of notice would, in the opinion of the Chief 33
Commissioner or authorised officer, defeat the purpose for which 34
it is intended to enter the premises. 35
Page 15
Clause 40 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 6 Administration
(5) The powers of entry and inspection conferred by this Part are not 1
exercisable in relation to premises or a part of premises used for 2
residential purposes except: 3
(a) with the consent of the owner or occupier of the premises or part, 4
or a person in physical occupation of the premises or part, or 5
(b) under the authority conferred by a search warrant. 6
40 Functions exercisable on entry 7
(1) The Chief Commissioner or an authorised officer who has entered 8
premises in accordance with this Division may: 9
(a) require any person at those premises to produce any documents 10
in the custody or possession or under the control of the person 11
(including a written document that reproduces in an 12
understandable form information stored by computer, microfilm 13
or other means or process), and 14
(b) require any person at those premises to answer questions or 15
otherwise furnish information, and 16
(c) require the owner or occupier of the premises, or any person 17
physically in occupation of the premises, to provide the Chief 18
Commissioner or authorised officer with such assistance and 19
facilities as are reasonably necessary to enable the Chief 20
Commissioner or authorised officer to exercise the functions of 21
the Chief Commissioner or an authorised officer under this Part. 22
(2) A receipt is to be issued for anything removed. 23
41 Use and inspection of documents 24
(1) The Chief Commissioner or an authorised officer may take and retain 25
possession of any document provided or produced to the Chief 26
Commissioner or authorised officer under this Part for the purpose of: 27
(a) inspecting the document, or 28
(b) taking copies of, or extracts of and notes from, the document. 29
(2) However, if the document was provided or produced to the Chief 30
Commissioner or authorised officer on the premises where it is 31
normally kept, the Chief Commissioner or authorised officer may 32
remove it from those premises only: 33
(a) with the consent of the owner or occupier of the premises, or 34
(b) if it is not practicable to inspect or copy or take extracts or notes 35
from the document on the premises. 36
Page 16
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 42
Administration Part 6
(3) The Chief Commissioner or authorised officer may retain possession of 1
the document for a reasonable period, but not exceeding 28 days 2
without the consent of the person entitled to it. 3
(4) The Chief Commissioner or authorised officer must permit a person 4
who would be entitled to inspect the document if it were not in the 5
possession of the Chief Commissioner or authorised officer to inspect 6
the document at any reasonable time. 7
(5) Nothing in this section prejudices a lien a person has on the document. 8
42 Search warrant 9
(1) The Chief Commissioner or an authorised officer under this Act may 10
apply to an authorised officer under the Law Enforcement (Powers and 11
Responsibilities) Act 2002 for a warrant to search any premises if the 12
Chief Commissioner or the authorised officer under this Act has 13
reasonable grounds to believe that there is on the premises any 14
document relevant to the administration of this Act. 15
(2) An authorised officer under the Law Enforcement (Powers and 16
Responsibilities) Act 2002 to whom the application is made may, if 17
satisfied that there are reasonable grounds for doing so, issue a search 18
warrant authorising the Chief Commissioner or authorised officer under 19
this Act to enter and search the premises. 20
(3) This section does not limit any power conferred on the Chief 21
Commissioner or an authorised officer by another provision of this Part. 22
43 Obstruction or failure to comply 23
(1) A person must not: 24
(a) prevent the Chief Commissioner or an authorised officer from 25
exercising a function under this Part, or 26
(b) hinder or obstruct the Chief Commissioner or an authorised 27
officer in the exercise of such a function, or 28
(c) without reasonable excuse, refuse or fail to comply with a 29
requirement made by the Chief Commissioner or an authorised 30
officer under this Part. 31
Maximum penalty: 100 penalty units. 32
(2) A person is not guilty of an offence under this section arising from the 33
entry of the Chief Commissioner or an authorised officer onto premises 34
unless it is established that, at the material time, the Chief 35
Commissioner or the authorised officer: 36
(a) identified himself or herself as the Chief Commissioner or an 37
authorised officer, and 38
Page 17
Clause 44 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 6 Administration
(b) warned the person that a failure to comply with the requirement 1
may constitute an offence. 2
44 Defence of reasonable compliance 3
A person is not guilty of an offence under this Part if the court hearing 4
the charge is satisfied that: 5
(a) the defendant could not, by the exercise of reasonable diligence, 6
have complied with the requirement to which the charge relates, 7
or 8
(b) the defendant complied with the requirement to the extent of his 9
or her ability to do so. 10
45 Functions may be exercised concurrently with functions under other 11
taxation legislation 12
(1) The functions conferred on the Chief Commissioner or an authorised 13
officer by this Part with respect to an authorised investigation may be 14
exercised concurrently with any functions conferred on the Chief 15
Commissioner or authorised officer by any other taxation legislation. 16
(2) In particular, an authorised investigation under this Part may be 17
conducted in conjunction with any investigation or audit conducted 18
under the other taxation legislation. 19
(3) A person who enters premises under other taxation legislation may 20
exercise on the premises any function the person would have under this 21
Act if the premises had been entered under this Act. 22
(4) This section applies despite section 71 of the Taxation Administration 23
Act 1996. 24
(5) In this section: 25
other taxation legislation means: 26
(a) the Taxation Administration Act 1996, or 27
(b) the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011. 28
Page 18
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 46
Miscellaneous Part 7
Part 7 Miscellaneous 1
46 Knowingly giving false or misleading information 2
(1) A person must not make a statement, or give any information, to an 3
authorised officer knowing that it is false or misleading in a material 4
particular. 5
Maximum penalty: 100 penalty units. 6
(2) A person must not, in or in relation to a claim under this Act, make a 7
statement or give any information knowing that it is false or misleading 8
in a material particular. 9
Maximum penalty: 100 penalty units. 10
(3) This section applies to any statement or information, whether given 11
orally or in writing. 12
47 Protection of confidential information 13
(1) A person who is subject to a duty of confidentiality must not disclose 14
protected information except as permitted by this section. 15
Maximum penalty: 100 penalty units. 16
(2) A person is subject to a duty of confidentiality if: 17
(a) the person is, or has been, engaged in work related to the 18
administration of this Act, or 19
(b) the person has obtained access to protected information (directly 20
or indirectly) from a person who is, or has been, engaged in work 21
related to the administration of this Act. 22
(3) Information is protected information if it is information about a 23
claimant for a rebate obtained in the course of work related to the 24
administration of this Act. 25
(4) Protected information may be disclosed: 26
(a) at the request or with the consent of the person to whom the 27
information relates or a person acting on that person's behalf, or 28
(b) in connection with the administration of the following laws 29
(including for the purpose of any legal proceedings arising out of 30
any of those laws or a report of any such proceedings): 31
(i) this Act, 32
(ii) the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 33
2011, 34
(iii) a taxation law of the Commonwealth or a State or 35
Territory, or 36
(c) as authorised by the regulations. 37
Page 19
Clause 48 Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Part 7 Miscellaneous
48 Evidence 1
(1) A certificate signed by the Chief Commissioner stating that a rebate was 2
paid to a person named in the certificate on a specified date is admissible 3
in legal proceedings as evidence of the payment. 4
(2) A copy of a notice issued by the Chief Commissioner imposing a 5
penalty under this Act is admissible in legal proceedings as evidence of 6
the imposition of the penalty. 7
(3) A copy of a notice issued by the Chief Commissioner requiring the 8
payment or repayment of a specified amount is admissible in legal 9
proceedings as evidence: 10
(a) that the requirement was made, and 11
(b) that the amount specified in the notice was outstanding at the date 12
of the notice. 13
49 Proceedings for offences 14
(1) Proceedings for an offence against this Act or the regulations may be 15
dealt with before the Local Court or before the Supreme Court in its 16
summary jurisdiction. 17
(2) Proceedings for an offence against this Act or the regulations may be 18
commenced at any time within 3 years after the date on which it is 19
alleged the offence was committed. 20
50 Standing appropriation 21
The Consolidated Fund is appropriated to the extent necessary for the 22
payment of rebates under this Act. 23
51 Personal liability 24
(1) A matter or thing done or omitted to be done by a protected person does 25
not, if the matter or thing was done or omitted in good faith for the 26
purpose of administering this Act, subject the person so acting 27
personally to any action, liability, claim or demand. 28
(2) In this section, a protected person means: 29
(a) the Chief Commissioner or an authorised officer, or 30
(b) a member of the Government Service involved in the 31
administration of this Act, or 32
(c) a person to whom the Chief Commissioner has delegated 33
functions under this Act. 34
Page 20
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011 Clause 52
Miscellaneous Part 7
52 Regulations 1
(1) The Governor may make regulations, not inconsistent with this Act, for 2
or with respect to any matter that by this Act is required or permitted to 3
be prescribed or that is necessary or convenient to be prescribed for 4
carrying out or giving effect to this Act. 5
(2) A regulation may create an offence punishable by a penalty not 6
exceeding 20 penalty units. 7
53 Repeal of Act 8
This Act is repealed on 1 January 2019. 9
Page 21
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Schedule 1 Savings, transitional and other provisions
Schedule 1 Savings, transitional and other 1
provisions 2
1 Regulations 3
(1) The regulations may contain provisions of a savings or transitional 4
nature consequent on the enactment of the following Acts: 5
this Act 6
(2) Any such provision may, if the regulations so provide, take effect from 7
the date of assent to the Act concerned or a later date. 8
(3) To the extent to which any such provision takes effect from a date that 9
is earlier than the date of its publication on the NSW legislation website, 10
the provision does not operate so as: 11
(a) to affect, in a manner prejudicial to any person (other than the 12
State or an authority of the State), the rights of that person 13
existing before the date of its publication, or 14
(b) to impose liabilities on any person (other than the State or an 15
authority of the State) in respect of anything done or omitted to 16
be done before the date of its publication. 17
Page 22
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Amendment of other Acts Schedule 2
Schedule 2 Amendment of other Acts 1
2.1 Administrative Decisions Tribunal Act 1997 No 76 2
Schedule 2 Composition and functions of Divisions 3
Insert in alphabetical order in clause 2 of Part 3C: 4
Payroll Tax Rebate Scheme (Disability Employment) Act 2011 5
2.2 Law Enforcement (Powers and Responsibilities) Act 2002 6
No 103 7
Schedule 2 Search warrants under other Acts 8
Insert in alphabetical order: 9
Payroll Tax Rebate Scheme (Disability Employment) Act 2011, 10
section 42 11
2.3 Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011 12
No 19 13
[1] Section 55 Functions may be exercised concurrently with functions 14
under other taxation legislation 15
Omit "the Taxation Administration Act 1996" wherever occurring in 16
section 55 (1)(3). 17
Insert instead "other taxation legislation". 18
Page 23
Payroll Tax Rebate Scheme (Disability Employment) Bill 2011
Schedule 2 Amendment of other Acts
[2] Section 55 (5) 1
Insert after section 55 (4): 2
(5) In this section: 3
other taxation legislation means: 4
(a) the Taxation Administration Act 1996, or 5
(b) the Payroll Tax Rebate Scheme (Disability Employment) 6
Act 2011. 7
Page 24
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