Eligibility criteria
The Department of State and Regional Development (DSRD) will administer the scheme.
To be eligible for the rebate, the following criteria must be satisfied:
you must be registered with OSR as a payroll tax employer
employees must be employed by the employer registered for payroll tax
employees must perform their duties wholly or predominantly in the eligible location(s)
neither the employer, nor any group member under the Taxation Administration Act 1996, has paid pay-roll tax in NSW prior to the date of applying.
Employees who were transferred to the employer, or to the eligible location, in the course of a sale of business or business restructure are generally excluded. An employer can make a case to the DSRD for entitlement to the rebate where the sale or restructure is for compelling and genuine business reasons and involves the retention of employment that would otherwise have been lost to NSW. Each case will be treated on its merit and the decision advised in writing.
Where a business, which is already approved under the scheme, changes ownership, then the new owners will be able to claim the remaining rebates attributable to the original business.
Employers that have previously paid payroll tax in another state will need to meet additional state development criteria (relating to competitive neutrality and net economic benefit to NSW) to obtain access to the rebate.
For more information
