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1. Application and acceptance of Terms and Conditions

1.1. Service NSW and Treasury NSW are delivering the $10,000 Small Business Northern Flood Grant Program ('the Program’). Under the Program, eligible businesses can apply for a payment of $10,000 to cover operating costs following the February and March 2022 flooding event.

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 7.1 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 7.1 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 a payment under the Program, businesses and not-for-profit organisations agree to be bound by these Terms and Conditions.

1.4. 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:

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 section 328.115 of the Income Tax Assessment Act 1997 (Cth).

ATO means the Australian Taxation Office.

BAS means a Business Activity Statement.

Business means an individual, partnership, company or trust that is carrying on a business with an ABN.

Current GST Turnover has the meaning given by the Income Tax Assessment Act 1997 (Cth) and section 188-15 of the GST Act, subject to the following modifications:

  • Modifications – registered charities
    (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).

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

Eligible Expenses means any operating costs related to helping a business or not-for-profit organisation survive during the immediate recovery period following the February and March 2022 flooding events, including but not limited to, the following expenses:

  • salaries and wages;
  • utilities and rent;
  • government fees and charges (including local government rates)
  • financial, legal or other advice;
  • marketing and communications;
  • perishable goods; or
  • other business costs

and any other costs permitted by the Program Guidelines.

Employing business means a business with employees.

Employing not-for-profit organisation means a not-for-profit organisation with employees.

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

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

Highly impacted Northern Rivers LGA means:

  • any of the following local government areas: Ballina, Byron, Clarence Valley, Lismore, Kyogle, Richmond Valley, Tweed Shire; or
  • any other local government area that may be included in the list of eligible local government areas set out in Attachment A to the Program Guidelines.

IAS means an Instalment Activity Statement.

Non-employing business means a business that does not have employees.

Non-employing not-for-profit organisation means a not-for-profit organisation that does not have employees.

Not-for-profit organisation means an entity whose principal objective is not the generation of profit and includes registered charities. 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.

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

Practitioner means:

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

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

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

Registered charity means an entity that is registered with the ACNC.

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.

2.2. Unless the context requires otherwise:

(a) the singular includes the plural and vice versa,

(b) reference to a gender includes all genders,

(c) reference to 'person' includes a natural person, company, body corporate or other form of legal entity,

(d) reference to 'including' and 'includes' and 'for example' is to read as if followed by 'without limitation'; and

(e) 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

3.1. A business or not-for-profit organisation 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. A business or not-for-profit organisation must only submit one application for a single ABN.

3.3. If an application is approved a business or not-for-profit organisation (including a Registered Charity) will receive a single lump sum payment of $10,000.

3.4. Notwithstanding any other provision in these Terms and Conditions, Service NSW and/or Treasury NSW may refuse to progress an application for any reason, including if the business or not-for-profit organisation does not meet the applicable eligibility criteria in clause 4.4.

3.5. By applying to receive a payment under the Program in respect of a business or not-for-profit organisation, the applicant:

(a) consents to Service NSW and/or NSW Treasury disclosing information, including personal information, provided in the application, to each other for the purposes of administering or reporting on the Program;

(b) declares that it has obtained the consent of any person about whom personal information is provided, to provide that information to Service NSW for the purposes of administering or reporting on the Program.

3.6. 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.

3.7. All applications for a payment under the Program must be made before 11.59pm on 30 September 2022.

4. Eligibility

4.1. Subject to clause 6, an employing business or employing not-for-profit organisation may be eligible for a payment if it:

(a) has an Australian Business Number (ABN) and can demonstrate it was physically located and operating in a highly impacted Northern Rivers LGA, as at 1 January 2021;

(b) had an Aggregated Annual Turnover of between $75,000 and $10 million (inclusive) for the year ended 30 June 2021 or the year ended 30 June 2020 (applicants must use the financial year for the Australian Tax Return most recently lodged with the ATO);

(c) derived at least $75,000 in GST turnover in the year ended 30 June 2021 or 30 June 2020 for a business physically located in a highly impacted Northern Rivers LGA

(d) experienced a decline in Current GST Turnover of 40 per cent or more due to the impacts of the February and March flooding events, between 1 March 2022 and 31 March 2022, compared to the same period in 2021, or the same period in 2020; and

(e) intends to continue operating or to re-establish operations within a highly impacted Northern Rivers LGA.

4.2. A non-employing business may be eligible for a payment if:

(a) the business is the Primary Income Source for the associated individual;

(b) it meets the criteria in clause 4.1(a)–(e); and

(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.

4.3. A business or not-for-profit organisation is ineligible to receive a payment under the Program if it has received any of the following grants:

(a) February and March 2022 Flood Disaster Recovery Small Business Grant;

(b) February and March 2022 Storm and Flood Disaster Recovery Medium Business Grant, also known by Northern Rivers Medium-Sized Business Grant;

(c) $75,000 Special Disaster Grant Primary Producer for the February 2022 NSW floods; or

(d) $25,000 Rural Landholders Grant for the February 2022 NSW floods.

4.4. A business or not-for-profit organisation is ineligible to receive a payment under the Program if it is a business or not-for-profit organisation of a kind set out in Attachment B to the Program Guidelines. Ineligible businesses and not-for-profit organisations include entities primarily earning passive income (rents, interest, or dividends), government agencies, local governments, banks and universities.

4.5. Where a business or not-for-profit organisation operates through a trust structure, only the entity operating the business or not-for-profit organisation is eligible to apply to receive a payment under the Program. Any entity that receives a passive income from the business or not-for-profit organisation is ineligible.

4.6. 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, and:

(a) Service NSW, DCS and/or NSW Treasury (or another government agency in relation to this Program or a previous 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.

5. Evidence requirements

Evidence of turnover

5.1. When submitting an application for payment under the Program, all businesses and not-for profit organisations must submit either: 

(a) an Australian income tax return for the year ended 30 June 2020 or 30 June 2021, whichever is the most recent lodged with the ATO, however there is no requirement to disclose tax file numbers and businesses should remove or obscure their tax file number where possible; or

(b) if they are a registered charity, its most recent BAS, ACNC Annual Information Statement, or other documentation to demonstrate that it had an Aggregated Annual Turnover of between $75,000 and $10 million (inclusive) for the financial year ended 30 June 2020 or 30 June 2021; or

(c) if they have a substituted accounting period, the Australian income tax return for the financial year that substitutes for the financial year ended 30 June 2021 or 30 June 2020, whichever is the most recent lodged with the ATO, however there is no requirement to disclose tax file numbers and businesses should remove or obscure their tax file number where possible.

5.2. A business or not-for-profit organisation, if they have received a ruling from the ATO relating to 'control', may submit a copy of that ruling as evidence of their connected entities for the purposes of determining Aggregated Annual Turnover.

5.3. By submitting an application for a payment under the Program, a business or not-for-profit organisation declares that the business or not-for-profit organisation derived at least $75,000 in turnover from a business that is physically located and operating in a highly impacted Northern Rivers LGA in the same year as the Australian income tax return submitted as evidence of aggregated annual turnover pursuant to clause 5.1.

5.4. When submitting an application for payment under the Program, businesses and not-for profit organisations must

(a) submit evidence through a letter from a Practitioner that they experienced a decline in turnover of 40 per cent or more due to the February and March 2022 flooding events during the period 1 March 2022 to 31 March 2022 compared to the same period in 2020 or 2021; and/or

(b) submit other supporting documents as required by Service NSW to demonstrate that they meet the eligibility criteria in clause 4.1 or 4.2, as applicable.

5.5. For the purposes of clause 5.4, accounting businesses who operate as sole traders may only submit a letter from a Practitioner who is independent of the business and who 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.

Businesses with an ABN-registered business address outside a highly impacted Northern Rivers LGA

5.6. When submitting an application for payment under the Program, a business or not-for-profit organisation with its ABN-registered business address outside a highly impacted Northern Rivers LGA must provide evidence that they were physically located and operating in a highly impacted Northern Rivers LGA on 1 January 2021. 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, 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.

Additional information etc.

5.7. A business or not-for-profit organisation that is not able to provide a letter from a Practitioner to verify their decline in turnover (where required) should contact Service NSW on 13 77 88.

5.8. A business or not-for-profit organisation that submits an Australian income tax return for the year ended 30 June 2020 as proof of Aggregated Annual Turnover may be requested to provide additional information to prove the business has operated in the 12 months to 31 January 2022.

5.9. 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 $10 million (inclusive) is derived through the trust, as opposed to a business linked to a trust.

5.10. Notwithstanding any other provision in these Terms and Conditions, 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 clause 4 (as applicable) 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) Instalment Activity Statements;

(d) income tax declarations;

(e) audited profit and loss statements;

(f) receipts and invoices from purchases; or

(g) NSW payroll tax reconciliation returns.

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

6. Alternative eligibility and evidence requirements

6.1. Notwithstanding any other provision in these Terms and Conditions, 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 Service NSW.

6.2. Some businesses or not-for profit organisations may be eligible for a payment under the Program in accordance with this clause 6 even if they do not meet some of the eligibility criteria or supporting evidence requirements in clauses 4 and 5 of these Terms and Conditions. These businesses and not-for-profit organisations are those that cannot meet some of the eligibility criteria because they:

(a) commenced after 1 January 2021 and were operating on 1 February 2022;

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

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

(d) have been affected by drought, bushfire, flood or natural disasters other than COVID-19; or

(e) are a business that is a group employing entity with a principal function of supplying employee labour to other members of the group.

6.3. A business or not-for-profit organisation within clause 6.2(a), (b), (c) or (d) that cannot meet the eligibility criteria in clause 4.1(b) nor provide the supporting evidence required by clause 5.1 may still be eligible to receive a payment under the Program, if it is able to demonstrate that it had the equivalent of an Aggregated Annual Turnover of between $75,000 and $10 million (inclusive). Businesses and not-for-profit organisations must provide supporting evidence and should generally use a minimum three-month period to demonstrate turnover by submitting:

(a) a BAS for the first, second or third quarter of financial year 2021–22; or

(b) an Australian income tax return annotated to show when the business commenced during the financial year (however, there is no requirement to disclose tax file numbers and businesses should remove or obscure these where possible); or

(c) if unable to provide a BAS or Australian income tax return:

i. a letter from a Practitioner; or

ii. 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.

6.4. A business or not-for-profit organisation within clause 6.2(a), (b) or (c) that cannot meet the eligibility criteria in clause 4.1(d), and which was not operating on 1 January 2021, may be eligible for a payment under the Program if it can demonstrate that it experienced a decline in Current GST Turnover of 40 per cent or more due to the impacts of the February and March 2022 flooding events:

(a) between 1 March 2022 and 31 March 2022, compared to the average Current GST Turnover in the first or second quarter of financial year 2021–22.

6.5. A business or not-for-profit organisation within clause 6.2(d) that cannot meet the eligibility criteria in 4.1(d), may be eligible for a payment under the Program if it can demonstrate that it has experienced a decline in Current GST Turnover of 40 per cent or more due to the February and March flooding events:

(a) between 1 March 2022 and 31 March 2022, compared to the same period in 2019.

6.6. For the purposes of calculating the decline in Current GST Turnover as required by clause 4.1(d), a business or not-for-profit organisation within clause 6.2(e) may use the sum of the Current GST Turnovers of the group members to which it supplied employee labour services between 1 March 2022 and 31 March 2022, compared to the same period in 2021, or the same period in 2020.

6.7. A business or not-for-profit organisation to which clause 6.2, together with 6.3, 6.4, 6.5 and/or 6.6 applies, must comply with all other eligibility and evidence requirements, as set out in clauses 4 and 5, as applicable.

7. Conditions for payment under the Program

7.1. 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 4.1 or 4.2 (as modified by clause 6, where applicable), and is not ineligible pursuant to clauses 4.3, 4.4, 4.5, or 4.6;

(b) the application for payment complies with the evidence requirements in clause 5, as modified by clause 6, (where applicable);

(c) the business or not-for-profit organisation uses the payments to cover Eligible Expenses;

(d) the business or not-for-profit organisation does not use the payment to cover any costs for which the business or not-for-profit organisation is entitled to make a claim for under an insurance policy;

(e) 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.

7.2. A business or not-for-profit organisation must take all reasonable steps to ensure that the conditions in clause 7.1 are or have been satisfied at all relevant times.

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

(a) to the best of its knowledge, the conditions in clause 7.1 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 7.1 are satisfied.

7.4. Notwithstanding any other provision in these Terms and Conditions, DCS, Service NSW, and/or NSW Treasury may take civil and/or criminal action (where appropriate), including referral to NSW Police, where DCS, Service NSW, 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.

7.5. 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 applicable eligibility criteria in clause 4, or can no longer comply with these Terms and Conditions.

7.6. A business or not-for-profit organisation must retain until at least 31 July 2024 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.

7.7. A business or not-for-profit organisation may be audited or investigated by DCS, NSW Treasury 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.

7.8. A business or not-for-profit organisation consents to being contacted by DCS, Service NSW, 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.

8. Payments

8.1. Once an application has been approved, a business or not-for-profit organisation will receive a single payment credited to a valid bank account (as identified in its application). Where possible, the payment will be made within 10 business days of an approved application.

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

9. Recovery of payments

9.1. If a business or not-for-profit organisation has received a payment under the Program and DCS, Service NSW and/or NSW Treasury is satisfied that the conditions in clause 7.1 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.

10. Suspension or termination of the Program

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

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

11. Limitation of Liability

11.1. To the extent permitted by law, DCS, Service 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.

12. Indemnity

12.1. A business or not-for-profit organisation agrees to indemnify and keep indemnified DCS, Service 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.

13. Contact

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

14. General

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

15. Variation

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

15.2. 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.

16. Waiver

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

17. Severability

17.1. 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.

18. Governing Law

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

19. Survival

19.1. Clauses 9, 11 and 12 contain continuing obligations and will survive termination of these Terms and Conditions.

Last updated: 11 August 2022