Document ID: chunk:federal_register_of_legislation:F2021C00386:reg:8:p2
Version: federal_register_of_legislation:F2021C00386
Segment Type: reg
Provision Reference: reg 8 (pt 2/3)
Character Range: 7403–11073

period.

(4)               Under subsection (3), an employer must have notified the Commissioner of all amounts required to be notified before it provides the claim information.

Part 2: Information to be provided as part of the JobMaker Hiring Credit payment claim

    8.             Required information to report

(1)               An employer must give the Commissioner the information about the entitlement for the jobmaker period set out in subsections (2), (3) and (3A).

(2)               The claim information must include the following details:

         (a)               the total payroll expenses for the jobmaker period

         (b)               the baseline payroll amount for the period

         (c)                the total headcount at the end of the period

         (d)               the baseline headcount for the period

         (e)               confirmation that each employee included in the claim calculation is an eligible additional employee

         (f)                 a declaration meeting the requirements of subsection (4)

         (g)               a signature meeting the requirements of subsection (5), and

         (h)               the details of the employer's financial institution account including:

             (i)                  account name

             (ii)                BSB code, and

             (iii)              account number.

(3)               For an employer who reports to the Commissioner in accordance with subsection 9(2), the employer must also provide the following information for each employee it intends to claim for as an eligible additional employee:

         (a)               tax file number

         (b)               date of birth

         (c)                full name

         (d)               date employment commenced (if occurring in the jobmaker period)

         (e)               date employment ceased (if occurring in the jobmaker period), and

         (f)                 whether the employee met the average hours of work requirement in subsection 30(2) of the Rules for the jobmaker period.

(3A)  If subsection 7(2B) applies to an employer for a jobmaker period, the employer must also provide the information described in subsection (3).

Note: Information that must be provided under this subsection must be provided in the manner set out in subsection 9(1).

(4)               The declaration requirements are as follows:

         (a)               If lodged by the employer, the following declaration:

         'I declare that the information is true and correct.'

         (b)               If lodged by an authorised agent, the following declaration:

         'I have prepared this document in accordance with information supplied by the entity

         I have received a declaration in writing from the entity stating that the information is true and correct

         I am authorised by the entity to give this document to the Commissioner'

(5)               The signature requirements are as follows:

Signature requirement                                                                                                                                                                                         Purpose
Digital signature produced by the use of the myGovID identity credential after the authorised relationship is verified through Relationship Authorisation Manager used to access government online services.  To log in to a range of business to government websites and to electronically sign forms when lodged via certain ATO online services.
Digital signature produced by the use of identity credentials provided by the myGov service.