Document ID: chunk:federal_register_of_legislation:F2021C00386:reg:8:p1
Version: federal_register_of_legislation:F2021C00386
Segment Type: reg
Provision Reference: reg 8 (pt 1/3)
Character Range: 4701–7670

8   7 July 2022 – 6 October 2022     28 January 2023

(2)               The employer must have notified the Commissioner of the following details for each employee who is an eligible additional employee in the same manner the Commissioner must be notified of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953:

         (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.

Note: the manner entities notify the Commissioner of amounts under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is known as Single Touch Payroll.

(2A)  If the Commissioner is satisfied that subsection (2B) applies to an employer at a time on or after the first day of the jobmaker period and no later than the STP JobMaker Reporting Deadline for that jobmaker period, the employer is only required to notify the Commissioner of the details set out in paragraphs (2)(a) and (c) for that jobmaker period and any subsequent jobmaker periods.

(2B)  This subsection applies at a time if an employer is unable to notify the Commissioner of one or more of the details in paragraphs (2)(b) or (2)(d) to (2)(f) through the software available to the employer (whether directly or indirectly through another entity authorised to act on the employer's behalf) to notify the Commissioner of amounts in accordance with section 389 - 5 of Schedule 1 to the Taxation Administration Act 1953.

Note: Some software providers cannot update their software to support reporting of all information required in subsection 7(2) for a jobmaker period through Single Touch Payroll. Where an employer is using one of these software solutions, this subsection will be satisfied.

(3)               For an employer who is exempt under subsection 389-10(3) of Schedule 1 to the Taxation Administration Act 1953 from being required to notify the Commissioner of amounts under section 389-5, if that employer provides the Commissioner with claim information by phone in accordance with subsection 9(2) of this instrument, the employer must have notified the Commissioner of all amounts under section 16-150 of Schedule 1 to the Taxation Administration Act 1953 that were required to be notified to the Commissioner in the two years that end on the last day of the jobmaker 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