COVID-19 JobSaver payment – Terms and Conditions

1. Application and acceptance of Terms and Conditions

1.1 The Department of Customer Service, Service NSW, Revenue NSW, the Commonwealth Government and NSW Treasury are delivering the COVID-19 JobSaver Payment Program ('the Program’). Under the Program, businesses (including non-employing businesses such as non-employing sole traders) and not-for-profit organisations (including charities), impacted by the Public Health (COVID-19 Additional Restrictions for Delta Outbreak) Order 2021 ('Public Health Order') in the period from 26 June 2021 until the Program ends (as notified on the Service NSW website) can apply for fortnightly payments to cover business costs, including salaries and wages.

1.2 Payments made under the Program will be made as act of grace payments under section 5.7(1) of the Government Sector Finance Act 2018 ('GSF Act'). The conditions in clause 4.1 are conditions that will be imposed by the Minister for Customer Service or his delegate on the making of the payment under section 5.7(2) of the GSF Act. If any of the conditions in clause 4.1 are contravened, the payment may be recovered from the recipient by the Crown as a debt due to the Crown pursuant to section 5.7(3) of the GSF Act.​​​​​​

1.3 By applying to receive payments under the Program, businesses and not-for-profit organisations agree to be bound by these Terms and Conditions.

1.4 Certain businesses are ineligible for the Program. Ineligible businesses are listed in Attachment B of the Program Guidelines available on the Service NSW website.

1.5 Additional information about the type of documentation and evidence required to apply for payments under the Program is available on the Service NSW website.

2. Definitions and interpretation

2.1 In these Terms and Conditions, unless the context otherwise requires:

2021 COVID-19 Business Grants means the scheme delivered by DCS, Service NSW, the Commonwealth Government and NSW Treasury to support businesses and not-for-profit organisations with a one-off payment to help meet unavoidable business costs incurred from 1 June 2021 to 17 July 2021 due to the impacts of the Public Health Order.

ABN means an Australian Business Number.

ACNC means the Australian Charities and Not-for-profits Commission.

Aggregated Annual Turnover means aggregated turnover as defined in s. 328.115 of the Income Tax Assessment Act 1997 (Cth). Aggregated turnover includes the annual turnovers of entities (including foreign entities) that are connected with or affiliates of the business entity. For a not-for-profit organisation (other than a Registered Charity), Government grants should be included when calculating aggregated turnover, but not gifts (e.g. donations). For Registered Charities (other than schools and universities), gifts and Government grants should be included when calculating aggregated turnover.

Business means an entity carrying on a business as per the Corporations Act 2001 (Cth) with an ABN.

Commonwealth COVID-19 Disaster Payment means a lump sum payment to support a worker who is unable to earn income having lived in, worked from or visited a Commonwealth declared COVID-19 hotspot and is adversely affected by a state public health order, for example due to a lockdown, hotspot or period of restricted movement of more than 7 days duration.

DCJ means the Crown in the right of the State of NSW acting through the Department of Communities and Justice.

DCS means the Crown in the right of the State of NSW acting through the Department of Customer Service.

Eligible Expenses means any costs related to help a business or not-for-profit to survive, maintain relationships with their employees and be in a position to trade when restrictions are lifted, including, but not limited to, the following expenses:

• salaries and wages;
• utilities and rent;
• financial, legal or other advice;
• marketing and communications;
• perishable goods; or
• other business costs.

and any other costs permitted by the Program Guidelines.

Employee has its ordinary or common law meaning.

It includes a religious practitioner of an eligible registered Religious Institution if the religious practitioner meets the following criteria:

• They are not employed by the Religious Institution.
• They are a minister of religion or a full-time member of a religious order and undertook activities in pursuit of their vocation as a member of the religious institution on 13 July 2021 if the Religious Institution is receiving payments from the commencement of JobSaver, or on the day immediately prior to the fortnight in which the Religious Institution first experienced the relevant decline in turnover.
• They receive from the Religious Institution a payment for undertaking activities in pursuit of their vocation as a religious practitioner and as a member of the Religious Institution.
• On 13 July 2021 if the Religious Institution is receiving payments from the commencement of JobSaver, or on the day immediately prior to the fortnight in which the Religious Institution first experienced the decline in turnover, they were both:
  • aged at least 18 (or were 16 or 17, and were independent or not undertaking full-time study); and
  • an Australian resident (within the meaning of section 7 of the Social Security Act 1991), or a resident for income tax purposes and the holder of a special category (Subclass 444) visa.
• They are not currently receiving government Parental Leave or Dad and Partner Pay.
• They are not currently totally incapacitated for work and receiving payments under an Australian workers’ compensation law in respect of their total incapacity to work.
• They are not an employee (other than a casual employee) of another entity.

Employee Headcount means the total number of persons employed in New South Wales and who are permanent (full- or part-time) or casual staff who have been employed for more than 12 months by the business or not-for-profit organisation as at 13 July 2021, or as at the start of the fortnight in which the business or not-for-profit organisation first experienced the Required Decline in Turnover.

Employing business means a business entity with employees.

Financial Hardship for the purpose of clause 3.25 means:

For an Employing business that:

• it is at imminent risk of closure;
• it is unable to pay for operating expenses such as rent or employee-related expenses; and/or
• it will be forced to reduce Employee Headcount.

For a Non-employing Business, a business that is:

• unable to provide themselves, or their immediate family, with a modest standard of living with food, shelter, clothing, medical treatment, and other basic requirements.

GSF Act means the Government Sector Finance Act 2018 (NSW).

GST Act means the A New Tax System (Goods and Services Act) 1999 (Cth).

Hardship Review Panel means the panel with members from Service NSW and NSW Treasury and chaired by the Chief Commissioner of State Revenue, established to assess businesses on a case-by-case basis that do not qualify for JobSaver. The factors considered by the panel are set out in the Guidelines and are available on the Service NSW website.

Highly Impacted Industries means the industries listed in Attachment A and as amended in the Program Guidelines from time to time.

Ineligible Businesses means entities primarily earning passive income (rents, interest or dividends), government agencies, local governments, banks and universities. The businesses listed as “ineligible businesses” in the Program Guidelines (Attachment B) are available on the Service NSW website.

Ineligible Hardship Review business or not-for-profit organisation means a business or not-for-profit organisation that:

• has an application currently being assessed by Service NSW;
• has already been assessed by Service NSW, and found to be eligible, but is seeking to reapply for a different amount based on changes to eligibility criteria (e.g. changes to the comparison periods);
• has previously applied to Service NSW and wishes to withdraw and re-submit their application based on changes to eligibility criteria (e.g. changes to the comparison periods);
• has previously submitted an application that has been identified by Service NSW as potentially fraudulent or where there are disputes about previous debts owed; and
• is a Non-Employing Business that has received the Commonwealth COVID-19 Disaster Payment for the same period.

Jervis Bay Territory means the Commonwealth Territory of Jervis Bay.

JobSaver Extension Employee Headcount means the total number of persons employed in New South Wales and who are permanent (full- or part-time) or casual staff who have been employed for more than 12 months by the business as at the day immediately prior to the month they first experienced the JobSaver Extension Required decline in turnover.

JobSaver Extension industries means the industries listed in Attachment B to these Terms and Conditions.

JobSaver Extension Required Decline in turnover is defined in clause 3.7(c) of these Terms and Conditions.

Non-employing Business means a business owner who does not have employees. This may include a range of entity types, such as non-employing sole traders or any other businesses without employees.

Not-for-profit organisation means an entity whose principal objective is not the generation of profit. A not-for-profit organisation can be a single entity or a group of entities comprising the parent entity and each of the entities that it controls.

Payroll means the Australian Tax Office (ATO) concept of total salary, wages and other payments, as declared at W1 in the business’s Business Activity Statement (BAS) which will be applied to employees who normally perform work, or are located, in NSW. This includes wages, salaries and other payments that are subject to PAYG withholding tax (that is, allowances, leave loading, director fees and termination payments) but does not include payments such as: superannuation contributions, amount subject to salary sacrifice, interest or dividends.

Practitioner means:

• a qualified accountant as defined in the Corporations Act 2001
• a registered tax agent as defined under the Tax Agent Services Act 2009; or
• a registered BAS agent as defined under the Tax Services Act 2009.

Primary Income Source means 50 per cent or more of total income.

Program Guidelines refers to the guidelines for businesses and not-profit organisations making an application under the Program available on the Service NSW website.

Public Health Order means the Public Health (COVID-19 Additional Restrictions for Delta Outbreak) Order 2021 (previously named the Public Health (COVID-19 Temporary Movement and Gathering Restrictions) Order 2021 and replaced by the Public Health (COVID-19 Additional Restrictions for Delta Outbreak) Order (No 2) 2021) made pursuant to s. 7 of the Public Health Act 2010 that commenced on 26 June 2021.

Registered Charity means a charity registered with the Australian Charities and Not-for-profits Commission (ACNC), as of 27 August 2021, under one of the following charity subtypes:

i. “advancing social or public welfare”; or

ii. “preventing or relieving the suffering of animals”.

Registered Charities Employee Headcount means the total number of persons employed in New South Wales and who are permanent (full- or part-time) or casual staff who have been employed for more than 12 months by the Registered Charity as at 27 August 2021 (if they receive payments from the commencement of JobSaver) or, from the day immediately prior to the fortnight they first experienced the Registered Charities Required Decline in Turnover.

Registered Charities Required Decline in Turnover means:

(a) decline in turnover due to the Public Health Order and related NSW Health advice (e.g. guidance on temporary suspension of disability day programs) of at least 15 per cent and less than 30 per cent over a minimum two-week period commencing 26 June 2021 compared to:

i. the same period in 2019;

ii. the same period in 2020; or

iii. the two-week period immediately prior to the commencement of the Public Health Order (12-25 June 2021);

(b) for schools or universities that are Registered Charities this does not include gifts (e.g. donations) and Government grants.

(c) for all other Registered Charities, gifts and Government grants are included in calculating a decline in turnover.

Religious Institution means an entity that as at 1 June 2021 was:

• an ACNC-registered charity, registered under the sub-type “advancing religion”; and
• was either:
  • a non-profit body that pursued its objectives principally in Australia; or
  • a deductible gift recipient (DGR) endorsed, under the Overseas Aid Gift Deductibility Scheme (DGR item 9.1.1) or for developed country relief (DGR item 9.1.2), either as a public fund or for a public fund it operated.

Required Decline in Turnover means a decline in Turnover of 30 per cent or more due to the Public Health Order over a minimum two-week period from 26 June 2021 to 30 July 2021 compared to the same period in 2019, 2020 or the two weeks immediately prior to any restrictions (12 June to 25 June 2021 inclusive).

Revenue NSW means the Crown in the right of the State of New South Wales acting through Revenue NSW.

Service NSW means the Crown in the right of the State of New South Wales acting through Service NSW.

Terms and Conditions means these Terms and Conditions for participation in the Program.

Treasury means the Crown in the right of the State of New South Wales acting through NSW Treasury.

Turnover means the current GST turnover as defined by the Income Tax Assessment Act 1997 (Cth) and the GST Act, subject to the following modifications:

• section 188-15 of the GST Act applies as if a reference to a month is a reference to a fortnight;
• subsection 188-15(1) of the GST Act is to be applied at the end of the fortnight;
• subsection 188-15(1) of the GST Act has effect as if the reference in that subsection to “, or are likely to make, during the 12 months ending at the end of that month,” were instead a reference to “during that fortnight”;
• subsection 188-15(2) of the GST Act (about members of GST groups) is to be disregarded;
• each external Territory is treated as forming part of the indirect tax zone (within the meaning of the GST Act).

Not-for-profit organisations that are not Registered Charities should include Government grants when calculating turnover. Gifts (e.g. donations) should not be included when calculating turnover.

Modifications – Registered Charities:

In calculating current GST turnover:

(a) for an entity that is a deductible gift recipient or a registered charity – each gift received by the entity in the period (other than from an associate) results in the following treatment:

i. the entity is treated as making a supply in the period for consideration; and

ii. the value (within the meaning of the GST Act) of the supply is treated as being equal to the amount of the gift (if the gift is money) or the market value of the gift (if the gift is not money).

(b) include, for the avoidance of doubt, any supply made by an entity to which paragraph (a) of this modification applies if consideration for the supply was provided by an Australian government agency, a local governing body, the United Nations, or an agency of the United Nations.

(c) for an entity covered by paragraph (a) – an amount or property received (unless received as consideration for a supply covered by paragraph (b)) by the entity from an Australian government agency, a local governing body, the United Nations, or an agency of the United Nations results in the following treatment:

i. the entity is treated as making a supply in the period for consideration; and

ii. the value (within the meaning of the GST Act) of the supply is treated as being equal to the amount (if money) or the market value of the property (if not money).

2.2 Unless the context requires otherwise:

(a) the singular includes the plural and vice versa, reference to a gender includes all genders, reference to 'person' includes a natural person, company, body corporate or other form of legal entity, and reference to 'including' and 'includes' and 'for example' is to read as if followed by 'without limitation'; and

(b) if a word or phrase is given a defined meaning, any other part of speech or grammatical form of that word or phrase has a corresponding meaning.

3. Application to receive a payment under the Program

Payment details

3.1 A business or not-for-profit organisation (including a Registered Charity) can apply for payments via the MyServiceNSW Business Profile within the MyServiceNSW Account. An application may be made by:

(a) an owner of the business or a person authorised to apply on their behalf, or

(b) a person authorised to apply on behalf of a not-for-profit organisation.

3.2 If an application is approved, an Employing business or not-for-profit organisation (including a Registered Charity) will receive fortnightly payments:

(a) equivalent to the value of 40 per cent of their weekly Payroll for employees who usually worked, or were based, in New South Wales provided:

i. The minimum payment will be $1,500 per week;

ii. The maximum payment will be $100,000 per week;

for the period from 18 July 2021 for the duration of the restrictions in the Public Health Order or as prescribed in the Program Guidelines; and

(b) from 10 September 2021, it declares:

i. that it is still impacted by the Public Health Order;

ii. that in the preceding month it experienced the Required Decline in Turnover, the Registered Charities Required Decline in Turnover, or the JobSaver Extension Required Decline in Turnover, where applicable; and

iii. it continues to maintain its Employee Headcount, Registered Charities Employee Headcount or JobSaver Extension Employee Headcount, where applicable.

3.3 A Non-employing Business or not-for-profit organisation (including a Registered Charity) can apply for a payment of $1,000 per week for the period from 18 July 2021 for the duration of the restrictions in the Public Health Order or as prescribed in the Program Guidelines.

JobSaver Extension payment details

3.4 If an application is approved, an Employing business operating in a JobSaver extension industry will receive fortnightly payments:

(a) equivalent to the value of 40 per cent of their weekly Payroll for employees who usually worked, or were based, in New South Wales provided:

i. the maximum payment will be $300,000 per week for businesses with an aggregated annual turnover of between $250 million and up to $500 million; or

ii. the maximum payment will be $500,000 per week for businesses with an aggregated annual turnover more than $500 million and up to $1 billion;

(b) for the period from 18 July 2021 for the duration of the restrictions in the Public Health Order or as prescribed in the Program Guidelines.

Eligibility

3.5 An Employing business or not-for-profit organisation may be eligible for a payment if it:

(a) has an Australian Business Number (ABN) registered in New South Wales, or it can demonstrate it was operating in New South Wales, as at 1 June 2021;

(b) had an Aggregated Annual Turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020;

(c) experienced a decline in turnover (“Required Decline in Turnover”) of 30 per cent or more due to the Public Health Order over a minimum two-week period commencing 26 June 2021 compared to:

i. the same period in 2019;

ii. the same period in 2020; or

iii. the two-week period immediately prior to the commencement of the Public Health Order (12-25 June 2021); and

(d) maintains its Employee Headcount while they continue to receive payments under the Program.

3.6 A Non-employing Business may be eligible for a payment if:

(a) the business is the Primary Income Source for its owner;

(b) it meets the criteria in clause 3.4(a)-(c);

(c) where an individual owns or operates more than one non-employing business, an application for payment is made in respect of one non-employing business only; and

(d) no persons associated with the business, and who derive income from it, have received a Commonwealth COVID-19 Disaster Payment for the same period.

JobSaver Extension eligibility

3.7 An Employing business operating in a JobSaver Extension industry may be eligible for a payment if it:

(a) has an Australian Business Number (ABN) registered in New South Wales, or it can demonstrate it was operating in New South Wales, as at 1 June 2021;

(b) had an Aggregated Annual Turnover of between $250 million and $1 billion (inclusive) for the year ended 30 June 2020;

(c) experienced a decline in turnover due to the Public Health Order of:

i. 50 per cent or more for businesses with aggregated annual turnover of between $250 million and up to $500 million; or

ii. 70 per cent or more for businesses with aggregated annual turnover of between $500 million and up to $1 billion;

during a one month period starting from 26 June 2021, compared to:

iii. the same period in 2019, or

iv. another agreed period.

(“JobSaver Extension Required Decline in Turnover”)

(d) maintains its JobSaver Extension Employee Headcount while they continue to receive payments under the Program; and

(e) operates (or one of the entities in a group operates) in one of the JobSaver Extension industries.

JobSaver Registered Charities eligibility

3.8 An employing Registered Charity may be eligible for a payment if:

(a) it has an ABN and was operating in New South Wales on 1 June 2021;

(b) it had an Aggregated Annual Turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020;

(c) it experienced the Registered Charities Decline in Turnover;

(d) it had a decline in turnover due to the Public Health Order and related NSW Health advice of at least 15 per cent and less than 30 per cent over a minimum two-week period commencing 26 June 2021 (“Registered Charities Required Decline in Turnover”) compared to:

i. the same period in 2019;

ii. the same period in 2020; or

iii. the two-week period immediately prior to the commencement of the Public Health Order (12-25 June 2021);

(e) it maintains its Registered Charities Employee Headcount while it continues to receive payments under the Program; and

(f) it is not receiving payments from:

i. the NSW Department of Communities and Justice Social Sector Support Fund; or

ii. the Commonwealth Business Continuity Payment scheme.

3.9 A non-employing Registered Charity may be eligible for a payment if:

(a) it meets the criteria in clause 3.8(a)-(d);

(b) where an individual owns or operates more than one non-employing business or Registered Charity, an application for payment is made in respect of one entity only;

(c) no persons associated with the Registered Charity, and who derive income from it, have received a Commonwealth COVID-19 Disaster Payment for the same period; and

(d) it is not receiving payments from:

i. the NSW Department of Communities and Justice Social Sector Support Fund; or

ii. the Commonwealth Business Continuity Payment scheme.

Evidence requirements

3.10 A business or not-for-profit organisation in a Highly Impacted Industry applying for a maximum weekly payment of $10,000 or less must:

(a) declare that they experienced the Required Decline in Turnover;

(b) declare their Employee Headcount;

(c) either:

i. for an Employing business, declare they will maintain their Employee Headcount for the period for which the business is receiving payments under the Program and notify Service NSW if there is any reduction in Employee Headcount during that period, due to any actions of the business or not-for-profit organisation; or

ii. for a Non-employing Business, declare that the business is the Primary Income Source for the owner;

(d) submit either:

i. an Australian income tax return or other documentation to demonstrate the business had an Aggregated Annual Turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020, however there is no requirement to disclose tax file numbers and businesses should redact their tax file number where possible; or

ii. an Australian income tax return for the last financial year ended prior to 30 June 2020, if they do not have an income tax return for the year ended 30 June 2020 and have a substituted accounting period, however there is no requirement to disclose tax file numbers and businesses should redact their tax file number where possible;

(e) provide details of their Practitioner for compliance checking;

(f) submit the following evidence of the calculation of weekly Payroll:

i. for businesses and not-for-profit organisations that submit a BAS with a W1 amount (wages and salaries) recorded:

• their most recent BAS that was submitted to the ATO prior to 26 June 2021 within the 2020-21 financial year;

ii. for businesses and not-for-profit organisations that submit a BAS without a W1 amount (wages and salaries) recorded:

• their 2019-20 NSW payroll tax reconciliation return and copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information;

iii. for businesses and not-for-profit organisations that do not submit a BAS:

• copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information;

iv. for businesses and not-for-profit organisations that do not submit a BAS or payroll reports using single touch payroll:

• contact Service NSW to discuss alternate evidence of wages and salaries; and

(g) submit other supporting documents as required to demonstrate that they meet the eligibility criteria in clause 3.5 or 3.6, where applicable.

3.11 A business or not-for-profit organisation in a Highly Impacted Industry applying for a maximum weekly payment of more than $10,000, or a business or not-for-profit organisation not in a Highly Impacted Industry must:

(a) meet the evidence requirements in clause 3.10(b), (c), (d), (f) and (g); and

(b) submit evidence, in accordance with the requirements of clause 3.12, that they experienced the Required Decline in Turnover.

3.12 The evidence required as mentioned in clause 3.11(b) must be:

(a) for a non-employing accounting business a letter from a Practitioner that is not an employee or director of the business, an associated entity of the business, or a director or employee of an associated entity of the business; or

(b) for all other businesses or not-for-profit organisations:

• a letter from a Practitioner declaring that the business or not-for profit organisation has experienced the Required Decline in Turnover, or
• if businesses have previously submitted a letter from a Practitioner to Service NSW to verify decline in turnover for other COVID-19 business support grants, they can resubmit this letter as evidence of the Required Decline in Turnover.

3.13 An Employing business applying for the JobSaver Extension payment must:

a) submit evidence that it has experienced the JobSaver Extension Required Decline in turnover as advised , which may include one or more of the following:

• a letter from a Practitioner, who is familiar with the workings of the business attesting to the decline in turnover,
• BAS statements for the comparison periods, and
• monthly Balance Sheets and Profit and Loss Statements, or workpapers supporting GST turnover for eligible entities within a group;

b) declare their JobSaver Extension Employee Headcount;

c) declare that they will:

• maintain their JobSaver Extension Employee Headcount for the period for which the business is receiving payments under the JobSaver Extension Program and notify Service NSW if there is any reduction in Employee Headcount during that period, where the reduction is due to any actions of the business; or
• where the business is part of a group, the group will only need to maintain their JobSaver Extension Employee Headcount for the entities within the group receiving the JobSaver Extension payment;

d) submit, either:

i. an Australian Income Tax Return and available audited financial statements to demonstrate the business had an aggregated annual turnover of more than $250 million and up to $1 billion for the year ended 30 June 2020 (there is no requirement to disclose tax file numbers and businesses should redact their tax file number where possible); or

ii. for businesses that have a substituted accounting period (i.e. do not have an income tax year end of 30 June 2020), an Australian Income Tax Return for the most recent financial year.

e) submit evidence of how weekly payroll was calculated;

f) submit copies of the payroll report/s filed with the ATO using single touch payroll (after redacting all personally identifiable information), including the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW;

g) provide contact details of the business’s Chief Financial Officer or equivalent; and

h) submit any other documents or information requested by Service NSW or Revenue NSW.

3.14 A Registered Charity applying for a payment must:

a) declare that it is a Registered Charity;

b) submit evidence, in the form of a letter from a Practitioner, that they experienced the Registered Charities Required Decline in Turnover;

c) declare their Registered Charities Employee Headcount from the day immediately prior to the fortnight they first experienced the Registered Charities Required Decline in Turnover;

d) either, declare:

i. that they will maintain their Registered Charities Employee Headcount for the period for which the Registered Charity is receiving payments under the Program and notify Service NSW if there is any reduction in Employee Headcount during that period, due to any actions of the Registered Charity; or

ii. that they do not have employees and that they have not made an application to claim JobSaver payments for another non-employing entity; 

e) submit:

i. their most recent BAS, an Australian Income Tax Return or other documentation to demonstrate the Registered Charity had an Aggregated Annual Turnover of between $75,000 and $250 million (inclusive) for the year ended 30 June 2020, however there is no requirement to disclose tax file numbers and Registered Charity should redact their tax file number where possible; or

ii. if the Registered Charity has a substituted accounting period, the lodged Australian income tax return for the last financial year ended prior to 30 June 2020;

f) provide evidence of how weekly Payroll amount was calculated and:

i. for Registered Charities that submit a BAS or IAS with a W1 amount (wages and salaries) recorded: their most recent BAS that was submitted to the ATO prior to 26 June 2021 within the 2020-21 financial year;

ii. for Registered Charities that submit a BAS without a W1 amount (wages and salaries) recorded: their 2019-20 NSW End of year reconciliation – STP and/or copies of the payroll report/s filed with the ATO using single touch payroll for the most recent three month period submitted to the ATO prior to 26 June 2021 within the 2021 financial year, after redacting all personally identifiable information, which include information used in the calculation of weekly Payroll. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW.

iii. for Registered Charities that do not submit a BAS or IAS: copies of the payroll report/s filed with the ATO using single touch payroll, after redacting all personally identifiable information, which include information used in the calculation of weekly Payroll. The Single Touch Payroll report should include the effective date, branch ID, Submission ID, Event Type, Gross payments and PAYGW.

iv. for Registered Charities that do not submit a BAS or payroll reports using single touch payroll: Contact Service NSW to discuss alternate evidence of wages and salaries; and

g) lodge other supporting documents, as required, to demonstrate that they meet the eligibility criteria.

3.15 A business or not-for-profit organisation will not be ineligible for a payment solely because its Employee Headcount reduces due to an employee discontinuing their employment for reasons outside the control of the business or not-for-profit organisation, for example, if the employee voluntarily resigns or retires.

3.16 DCS, Revenue NSW and/or Service NSW may require a business or not-for-profit organisation with a registered business address outside New South Wales to either:

(a) provide evidence that they are and were operating in New South Wales on 1 June 2021 to meet the eligibility criteria in clause 3.5(a). This evidence may include rates notices or lease agreements and any other evidence required under the Program Guidelines on Service NSW's website. Where a rates notice or lease agreement is not available, DCS, Revenue NSW and/or Service NSW may accept one or more of the following documents:

i. utility bills

ii. insurance papers,

iii. supply invoices,

iv. registration papers, or

v. contractor licences.

(b) provide evidence that they are and were operating in the Jervis Bay Territory on 1 June 2021 and meet all other relevant eligibility criteria.

3.17 Where a business or not-for-profit organisation operates through a trust structure, they will be required to provide additional information to demonstrate an Aggregated Annual Turnover of between $75,000 and $250 million (inclusive) is derived through the trust, as opposed to a business linked to a trust.

3.18 Where a business applying for a JobSaver Extension payment operates as part of a group structure:

a) one entity will apply on behalf of the Group;

b) the JobSaver Extension Required Decline in Turnover decline will be calculated for eligible entities, being entities that operate in one of the JobSaver Extension industries;

c) the weekly payroll of eligible entities that meet JobSaver Extension Required Decline will be calculated and aggregated; and

d) the group will distribute JobSaver payments to eligible entities within the group.

3.19 Notwithstanding any other provision in these Terms and Conditions, DCS, Revenue NSW and/or Service NSW may require additional information or clarification from a business or not-for-profit organisation or from any other public entity or person, before determining whether the eligibility criteria in clauses 3.5 or 3.6, have been satisfied and whether the application should be approved. The additional information can include:

(a) letter from a Practitioner;

(b) Business Activity Statements;

(c) income tax declarations;

(d) audited profit and loss statements;

(e) receipts and invoices from purchases; or

(f) NSW payroll tax reconciliation returns.

Where a business is unable to provide these documents, or where DCS, Revenue NSW or Service NSW is satisfied it has other suitable methods to determine eligibility, other forms of documentation may be accepted.

3.20 A business or not-for-profit organisation that cannot meet the eligibility criteria in clauses 3.5(b) or 3.6 (b) may still be eligible to receive a payment under the Program, if it:

(a) commenced operating on or after 1 July 2019;

(b) has been impacted by acquisition, disposal or restructure that has affected its turnover;

(c) is a sole trader or small partnership impacted by sickness injury or leave; or

(d) has been affected by drought, bushfire, flood or other natural disasters;

and

(e) had the equivalent of an Aggregated Annual Turnover of $75,000 or more for the year ended 30 June 2020 and it provides supporting evidence, which must include:

i. a Business Activity Statement for at least one quarter; or

ii. an Australian Tax Return, annotated to indicate when the business commenced (however there is no requirement to disclose tax file numbers and businesses should redact their tax file number where possible); or

iii. if unable to provide a BAS or Australian Tax Return:

• a letter from a Practitioner; or
• business bank account statements (must be separate from any personal accounts) for a three month period, or if the business has been operating for less than three months, the entire operating period.

3.21 A business or not-for-profit organisation that has been affected by drought, bushfire, flood or other natural disasters, and to whom clause 3.20 applies, may be eligible for a payment under the Program if it provides evidence of a decline in Turnover of 30 per cent or more due to the Public Health Order over a minimum two-week period from 26 June 2021, compared to the same period in 2018.

3.22 A business or not-for-profit organisation that cannot provide the evidence required by clause 3.11 may still be eligible to receive a payment under the Program, if it:

(a) is a group employing entity with a principal function of supplying employee labour to other members of the Group; and

(b) provides evidence of the sum of the current GST turnovers of the group members to which it supplied employee labour services during the period within the period of restrictions and the relevant comparison period that are used to calculate decline in turnover.

3.23 A business or not-for-profit organisation to whom clause 3.20, 3.21 or 3.22 applies must comply with all other applicable eligibility and evidence requirements, as set out in clauses 3.5 to 3.14, as applicable.

3.24 A charity that is registered with the ACNC but is not a Registered Charity because it is not registered under either of the subtypes, “advancing social or public welfare” or “preventing or relieving the suffering of animals”, but is:

(a) registered as either a Public Benevolent Institution or under the subtype “advancing the natural environment”; and

(b) can demonstrate their primary charitable purpose aligns with the eligible subtypes;

may still be eligible to receive a payment under the Program, and will be assessed by Service NSW on a case-by-case basis.

Hardship Review

3.25 A business or not-for-profit organisation may be eligible to apply to the Hardship Review Panel, if:

(a) it is experiencing Financial Hardship;

(b) it is not an Ineligible Hardship Review business or not-for-profit organisation; and

(c) either:

i. it does not meet the eligibility criteria in clause 3.5, 3.6, 3.8 or 3.9, where applicable; or

ii. it has had an application for JobSaver refused.

3.26 A business or not-for-profit organisation applying to the Hardship Review Panel must submit evidence to demonstrate:

(a) that it has not engaged in excessive and non-essential expenditure;

(b) its decline in revenue is due to the impact of the Public Health Order, and not the result of normal business operations; and

(c) it is not practical to rearrange finances or draw upon non-essential assets to continue to operate. 

3.27 Notwithstanding any other provision in these Terms and Conditions, the Hardship Review Panel, DCS, Revenue NSW, Treasury NSW and/or Service NSW may determine that a business or not-for-profit organisation is eligible for a payment under the Program. Any such business or not-for-profit organisation that receives a payment under this Program must comply with these Terms and Conditions, except to the extent that any dispensation has expressly been given by DCS and/or Service NSW.

3.28 Information provided by a business or not-for-profit organisation in its application or otherwise in accordance with these Terms and Conditions must be true and correct. It is a serious offence to provide false or misleading information to a public authority.

3.29 A business or not-for-profit organisation is not eligible to apply to receive payment under the Program if it has previously received a payment under this Program or under a previous program or Program, and:

(a) Service NSW, DCS and/or NSW Treasury (or another government agency in relation to this Program or a previous program or Program) have sought to recover the whole or part of that previous payment as a debt due to the Crown pursuant to s. 5.7(3) of the GSF Act or otherwise, and

(b) the amount sought has not been repaid.

3.30 Notwithstanding any other provision in these Terms and Conditions, DCS, Revenue NSW and/or Service NSW may refuse to progress an application for any reason, including if the business or not-for-profit organisation does not meet the eligibility criteria in clause 3.4 and, where relevant, clause 3.5.

3.24 By applying to receive a payment under the Program, a business or not-for-profit organisation consents to:

(a) Service NSW, DCS, Revenue NSW, the Commonwealth Government and/or NSW Treasury disclosing information, including personal information, provided by the business or not-for-profit organisation to each other for the purposes of administering or reporting on the Program.

​​​​​4. Conditions for payment under the Program

4.1 All payments to a business or not-for-profit organisation under the Program are made on the condition that:

(a) the business or not-for-profit organisation meets the eligibility criteria in clause 3.5, 3.6, 3.7, 3.8, 3.9 (where applicable), as modified by clause 3.20 (where applicable);

(b) the application for payment complies with the evidence requirements in clauses 3.1, 3.10, 3.11, 3.13, 3.14, 3.17, as modified by clauses 3.21 and 3.22 (where applicable);

(c) the business or not-for-profit organisation has consented to Revenue NSW in DCS disclosing information to Service NSW in relation to your application;

(d) the business or not-for-profit organisation has consented to Service NSW and Revenue NSW disclosing information in relation to your application to other government agencies or third parties to assist with determining eligibility for payments under the Program;

(e) the business or not-for-profit organisation uses the payments to cover Eligible Expenses incurred since 26 June 2021;

(f) a business or not-for-profit organisation complies with the law at all times, including public health orders and COVID-19 restrictions;

(g) the business or not-for-profit organisation immediately notifies Service NSW if, due to any actions of the business or not-for-profit organisation, the Employee Headcount declines over the period that payments are received;

(h) the application for payment is made before 11.59pm on 18 October 2021; and

i. if requested by DCS, Service NSW and/or NSW Treasury, the business or not-for-profit organisation provides evidence of the Eligible Expenses for which a payment is sought under the Program.

4.2 A business or not-for-profit organisation must take all reasonable steps to ensure that the conditions in clause 4.1 are or have been satisfied at all relevant times.

4.3 Upon submission of application, a business or not-for-profit organisation declares that:

(a) to the best of its knowledge, the conditions in clause 4.1 are or have been satisfied at all relevant times, and

(b) it took and will take all reasonable steps to ensure that the conditions in clause 4.1 are satisfied.

4.4 Notwithstanding any other provision in these Terms and Conditions, DCS, Service NSW, Revenue NSW, the Commonwealth Government and/or NSW Treasury may take civil and/or criminal action (where appropriate), including referral to NSW Police, where DCS, Service NSW, Revenue NSW, the Commonwealth Government and/or NSW Treasury reasonably suspect that the business or not-for-profit organisation has failed to comply with the law or these Terms and Conditions.

4.5 A business or not-for-profit organisation must notify Service NSW immediately if the business or not-for-profit organisation ceases to trade, can no longer meet the eligibility criteria in clause 3, or can no longer comply with these Terms and Conditions.

4.6 A business or not-for-profit organisation must retain for 5 years all payroll records, tax invoices, official receipts, bank statements or other records that demonstrate how payments made under the Program have been applied by the business or not-for-profit organisation.

4.7 A business or not-for-profit organisation may be audited or investigated by DCS, Revenue NSW, NSW Treasury, the Commonwealth Government and/or Service NSW to determine whether it is complying with these Terms and Conditions. A business or not-for-profit organisation must provide any information or documentation that is reasonably required for the purpose of any such audit or investigation.

4.8 A business or not-for-profit organisation consents to being contacted by DCS, Service NSW, Revenue NSW, the Commonwealth Government and/or NSW Treasury for a period of 24 months after receiving a payment under the Program for the purposes of reporting on and evaluating the Program. A business or not-for-profit organisation agrees to provide any information that is reasonably required under this clause.

4.9 A Registered Charity or not-for-profit organisation consents to its name, ABN and the date its application for JobSaver was made, being disclosed to the DCJ for the purpose of DCJ assessing the Registered Charity or not-for-profit organisation’s eligibility for the Social Sector Support Fund.

5. Payments

5.1 Once an application has been approved, a business or not-for-profit organisation will receive automatic fortnightly payments credited to a valid bank account (as identified in its application). The first payment will be backdated to 18 July 2021 and, where possible, will be made within 10 business days of an approved application.

5.2 Payments made in accordance with this clause will be made as act of grace payments under section 5.7(1) of the GSF Act.

6. Recovery of payments

6.1 If a business or not-for-profit organisation has received a payment under the Program and DCS, Revenue NSW, Service NSW and/or NSW Treasury is satisfied that the conditions in clause 4.1 were, or have been, contravened, the payment or part of the payment may be recovered from the business by the Crown as debt due to the Crown, pursuant to section 5.7(3) of the GSF Act.

7. Suspension or termination of the Program

7.1 Notwithstanding any other provision in these Terms and Conditions, NSW Treasury, DCS, Revenue NSW, the Commonwealth Government and/or Service NSW reserve the right to suspend or terminate the entirety or any part of the Program at any time.

7.2 Any action taken to suspend or terminate the Program will be notified on the Service NSW website.

8. Limitation of Liability

8.1 To the extent permitted by law, DCS, Service NSW, Revenue NSW and NSW Treasury (including their officers, employees and agents) will not be liable for any direct, indirect, incidental, special or consequential loss or damage or for any death, illness, personal injury, financial loss or property damage however caused (including by negligence) which may be suffered or incurred by a business, organisation or any person arising directly or indirectly out of or in any way connected with the Program, including:

(a) any decision to make or refuse to make a payment under the Program, including on the basis that funds are unavailable,

(b) the fraudulent application for payments made under the Program,

(c) any breach of these Terms and Conditions, and/or

(d) any decision to suspend or terminate the entirety or any part of the Program.

9. Indemnity

9.1 A business or not-for-profit organisation agrees to indemnify and keep indemnified DCS, Service NSW, Revenue NSW and NSW Treasury (including their officers, employees and agents) from and against any liability or loss (including reasonable legal costs and expenses), which may be suffered or incurred by any of those indemnified by reason of or in connection with the business's or not-for-profit organisation’s participation in the Program.

10. Contact

10.1 Any enquiry or complaint is to be directed to Service NSW via NSW Service Centres or by calling 13 77 88.

11. General

11.1 Businesses and not-for-profit organisations are responsible for obtaining their own independent legal and financial advice regarding these Terms and Conditions.

12. Variation

12.1 DCS, Service NSW, the Commonwealth Government and NSW Treasury reserve the right to amend, vary, delete or supplement these Terms and Conditions at any time.

12.2 These Terms and Conditions, as amended, varied, deleted or supplemented from time to time, apply to any future version of, or update to, the IT system that supports the delivery of the Program.

13. Waiver

13.1 Failure by DCS, Service NSW, Revenue NSW and/or NSW Treasury to enforce any of their rights at any stage does not constitute a waiver of those rights.

14. Severability

14.1 If any term in these Terms and Conditions is prohibited, void, voidable, illegal or unenforceable for any reason whatsoever, then that part is severed from these Terms and Conditions but without affecting the continued operation of the remaining Terms and Conditions.

15. Governing Law

15.1 These Terms and Conditions shall be governed by and must be interpreted in accordance with the laws of NSW. A business, not-for-profit organisation, DCS, Service NSW and NSW Treasury submit to the exclusive jurisdiction of the Courts of NSW and any Court competent to hear appeals from those Courts.

16. Survival

16.1 Clauses 6, 8 and 9 contain continuing obligations and will survive termination of these Terms and Conditions.

Attachment A: List of highly impacted industries

Note: This list is as of 26 July 2021. 

Attachment B: JobSaver extension industries