Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021

Administered by Department of the Treasury

Legislation au F2021L01871 Rules Not in force Legislative Instrument

Legislation content

EXPLANATORY STATEMENT

Issued by authority of the Treasurer

Coronavirus and Economic Response Package (Payments and Benefits) Act 2020

Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021

Subsection 20(1) of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (the Act) provides that the Treasurer may make rules prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

The object of the Act is to provide financial support to entities to assist with the impact of the Coronavirus known as COVID-19. In particular, the Act establishes a framework for the Treasurer to make rules about one or more kinds of payments to an entity in respect of a prescribed period.

On 30 March 2020, the Australian Government announced a wage subsidy called the JobKeeper payment for entities that have been significantly affected by the economic impacts of the Coronavirus. In support of the Act, the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (the Rules) establish the JobKeeper scheme and specify details about the scheme. These details included the start and end date of the scheme, when an employer or entity is entitled to a payment, the amount and timing of a payment, and other matters relevant to the administration of the payment.

In particular, the Rules provide that the Commissioner cannot make a JobKeeper payment after 31 March 2022. This date applies to all payments, including those needed to give effect to decisions on taxation objections (and reviews on objection decisions) that have been made in accordance with Part IVC of the Taxation Administration Act 1953 (about reviews and appeals of taxation decisions). However, due to the impact of the COVID-19, there have been delays in the ability of entities to seek advice and lodge objections with the Commissioner, and consequently in decisions of the Administrative Appeals Tribunal (AAT) and the courts in relation to JobKeeper disputes.

The purpose of the Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 (the Amending Rules) is to allow the Commissioner to make JobKeeper payments beyond the currently specified end date of 31 March 2022 to give effect to objection decisions of the Commissioner and decisions of the AAT or a court if a valid objection has been given to the Commissioner on or before 30 November 2021 (more than 6 months after the end of the last JobKeeper fortnight and well after the deadline for lodging objections). Where the outcome of these decisions is favourable to JobKeeper recipients, the Amending Rules ensure that they will receive payments that they are otherwise entitled to under the JobKeeper scheme.

Consultation was undertaken with the Australian Taxation Office.

Details of the Amending Rules are set out in Attachment A.

The Amending Rules are a legislative instrument for the purposes of the Legislation Act 2003.

The Amending Rules commence on the day after they are registered on the Federal Register of Legislation.

A statement of Compatibility with Human Rights is at Attachment B.

ATTACHMENT A

Details of the Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021

Section 1 – Name of the Rules

This section provides that the name of the Rules is the Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 (the Amending Rules).

Section 2 – Commencement

Schedule 1 to the Amending Rules commence on the day after the instrument is registered on the Federal Register of Legislation.

Section 3 – Authority

The Amending Rules are made under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (the Act).

Section 4 – Schedule

This section provides that each instrument that is specified in the Schedules to this instrument will be amended or repealed as set out in the applicable items in the Schedules, and any other item in the Schedules to this instrument has effect according to its terms.

Schedule 1 – Amendments

 

Item 1

 

Item 1 inserts definitions for objection decision and taxation objection, which have the same meanings as in sections 14ZY and 14ZL of the Taxation Administration Act 1953 respectively.

 

Items 2 and 3

Items 2 and 3 amend section 19 of the Rules to provide that the Commissioner may make JobKeeper payments beyond the currently specified end date for JobKeeper payments of 31 March 2022 to give effect to:

  • objection decisions of the Commissioner;
  • decisions of the Administrative Appeals Tribunal (AAT) on the review of an objection decision; or
  • orders of a court on the appeal of an objection decision.

This amendment applies to payments made by the Commissioner to give effect to decisions only where the original taxation objection was lodged on or before 30 November 2021.

ATTACHMENT B

Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021

This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview of the Legislative Instrument

The purpose of the Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 (the Amending Rules) is to ensure that the Commissioner may make JobKeeper payments beyond the currently specified end date of 31 March 2022 to give effect to:

  • objection decisions of the Commissioner;
  • decisions of the Administrative Appeals Tribunal (AAT) on the review of an objection decision; or
  • orders of a court on the appeal of an objection decision.

The objection to which decisions of the Commissioner, the AAT or a court relate must be a taxation objection that was lodged with the Commissioner on or before 30 November 2021.

Human rights implications

This Legislative Instrument does not engage any of the applicable rights or freedoms.

Conclusion

This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.

Overview

The Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 were enacted to address the delays in decision-making processes concerning the JobKeeper payment scheme, which was established under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020. This legislative instrument was introduced by the Australian Government to ensure that eligible entities could receive JobKeeper payments despite delays in lodging objections and subsequent reviews and appeals. The purpose of the Amending Rules is to allow the Commissioner to make JobKeeper payments beyond the originally specified end date of 31 March 2022 for decisions made on objections lodged on or before 30 November 2021. This extension aims to ensure that recipients who have had favourable outcomes in their objections, AAT reviews, or court appeals will receive the payments they are entitled to, thereby providing necessary financial support and ensuring the effective administration of the JobKeeper scheme.

Scope and Application

The Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 amends the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 to allow the Commissioner to make JobKeeper payments beyond the previously stipulated end date of 31 March 2022. This extension applies to payments made to give effect to objection decisions of the Commissioner, decisions of the Administrative Appeals Tribunal on the review of an objection decision, or orders of a court on the appeal of an objection decision. The underlying taxation objection must have been lodged with the Commissioner on or before 30 November 2021. These rules aim to ensure that entities who have lodged valid objections within the specified timeframe and subsequently receive favourable decisions are able to receive the JobKeeper payments to which they are entitled, despite the general cessation of payments on 31 March 2022. The legislative instrument is made under the authority of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020, and it is compatible with human rights as it does not engage any of the applicable rights or freedoms.

Key Provisions

The main operative sections of the Treasury Laws Amendment (Miscellaneous Amendments) Rules 2021 (Amending Rules) include definitions of key terms such as "objection decision" and "taxation objection" (Section 4, Item 1). These definitions align with those provided in sections 14ZY and 14ZL of the Taxation Administration Act 1953. The substantive amendments are found in Items 2 and 3 of Schedule 1, which modify section 19 of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020. These amendments allow the Commissioner to make JobKeeper payments beyond the current end date of 31 March 2022 if the decision pertains to an objection lodged on or before 30 November 2021. This amendment applies to decisions made by the Commissioner, the Administrative Appeals Tribunal (AAT) on reviews of objection decisions, or orders from a court on appeals of objection decisions (Section 4, Items 2 and 3). The obligations imposed by the Amending Rules on the parties involved, particularly the Commissioner, include the requirement to ensure that JobKeeper payments are made in accordance with decisions related to objections lodged by 30 November 2021 (Section 4, Item 2 and 3). The Commissioner must review the specific conditions under which these payments can be made, such as ensuring that the decisions in question are directly related to taxation objections and that the objections were lodged within the specified timeframe. Additionally, the Commissioner must adhere to the detailed provisions set out in the Amending Rules to correctly administer these payments. There are no explicit offences, penalties, or civil/criminal consequences outlined within the Amending Rules themselves. However, the failure to comply with these rules could potentially lead to disputes or legal challenges regarding the entitlement to JobKeeper payments. While the Amending Rules do not specify penalties, any non-compliance with the conditions set by the Act and the Rules could result in legal actions being taken against the Commissioner or other relevant entities. The primary focus of these rules is to ensure that the correct JobKeeper payments are made in line with the specified decisions and timelines, thereby preventing potential financial losses or disputes among entities that qualify under the JobKeeper scheme.

Legal classification tags

Area of Law
Taxation Law
Instrument
Rules
Concepts
Definitions & Interpretation
Repeal & Amendment
Offence Provisions
Catchwords
taxation objection

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.