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2017/18 Wages and Business Activity Declaration
2017/18 Wages and Business Activity Declaration

SECTION 1: INFORMATION ABOUT THE TRAINER LICENSED BY RACING NSW

(Please print off additional copies of this page and complete for each individual trainer who forms part of a licensed partnership).
FROM 1 JULY 2013, ALL LICENSED TRAINERS CONDUCTING BUSINESS IN THE NSW THOROUGHBRED RACING INDUSTRY HAVE BEEN REQUIRED TO HOLD A POLICY OF WORKERS COMPENSATION INSURANCE IN THE RACING NSW INSURANCE FUND.

The 2013 Legislative changes have the effect of restoring the workers compensation policy provisions that applied to industry employers prior to 1 July 2008. From 1 July 2008, trainers (and all other NSW employers) with declared wages of $7,500 or less had not been charged a premium for workers compensation.

From 1 July 2013, the policy exemption provisions as they apply to the NSW thoroughbred racing industry have been amended to set the wages threshold for policy exemption at $0. This amendment will have the effect of requiring all industry employers to hold a policy of workers compensation within the Racing NSW Insurance Fund irrespective of the level of wages paid to workers.

As a result of the above changes, all Trainers are liable to pay the activity fees for race and barrier trial starts. The rates for 2017/18 will be published in due course.

Completing and returning this Declaration

The information requested in this Declaration Form will be used by Racing NSW to determine your correct premium payable for each of the 2016/17 and 2017/18 Financial Years.

It is essential that you accurately complete this Declaration Form and lodge it with Racing NSW BEFORE FRIDAY, 1 SEPTEMBER 2017.

FAILURE TO LODGE THIS DECLARATION OR PROVIDING FALSE INFORMATION COULD RESULT IN DISCIPLINARY ACTION BEING TAKEN (INCLUDING CANCELLATION OF YOUR LICENCE).NOMINATIONS MY ALSO BE REFUSED IF TRAINERS HAVE NOT LODGED THE ON LINE DECLARATION BY THE DUE DATE.

Declarations MUST be lodged on-line BY FRIDAY 1 SEPTEMBER 2017

SECTION 2 - INFORMATION ABOUT THE EMPLOYER

COVERAGE FOR THOROUGHBRED TRAINING BUSINESS ONLY

Under the Local Rules of Racing, NSW licensed trainers must take out a Workers Compensation Policy with the Racing NSW Insurance Fund for coverage of their thoroughbred training business, unless granted an exemption from the Board. Trainers must insure any business unrelated to thoroughbred training with one of the WorkCover Scheme Agents. Under NSW workers compensation legislation, an employer is prohibited from holding more than one workers compensation policy. It may be necessary for you to restructure your business operations so as not to breach this provision (eg. if you operate both your thoroughbred training business and your second business through the one corporate entity you may need to set up another company or conduct one business as a sole trader to comply).

2(b) EMPLOYER'S ABN
If the trainer is in a business partnership with a non-trainer (eg. spouse), please list the names of all partners of the business:
2(c) MEMBERS OF TRAINING PARTNERSHIP
2(d) DETAILS OF UNRELATED CORPORATE ENTITY
2(e) DETAILS OF RELATED CORPORATE ENTITY
ie. Is the trainer paid by the Company for providing personal manual labour or services not related to his/her role as an office holder? All payments to working directors (including payments as directors' fees, must be declared in Section Four - "Wages").
If YES, provide full details of the Trust in section 2(f) below.
2(f) DETAILS OF TRUST (OR OTHER ENTITY)
A working beneficiary of a trust who has PAYG tax deducted from any payments or receives a superannuation contribution from the trust is considered to be a worker of the trust, as is any beneficiary (including a working director) who works for an incorporated trust.

SECTION 3 - INFORMATION ABOUT THE EMPLOYER'S BUSINESS ACTIVITIES

3(a) DETAILS OF THOROUGHBRED TRAINING BUSINESS
Are any of the following activities undertaken as part of your (the Trainer's) primary thoroughbred training business?
3(b) LICENSED TRAINER’S ACTIVITY
I use the following other trackwork riders: NUMBER OF WEEKLY RIDES (answer all that apply)
Voluntary Assistants

The following family members / friends / other people volunteer to assist me in my thoroughbred training business but I do not pay them any wages or provide any other non-monetary benefit:

Voluntary Assistants

The following family members / friends / other people assist me in my thoroughbred training business and receive non-cash benefits (describe all benefits: eg. reduction in owners bill in exchange for labour, meals, free agistment for horses, etc.):

3(d) APPRENTICE JOCKEY DETAILS
If YES, please provide details below (or attach a list):
3(d) STABLE SIZE
3(e) LOCATION(S) OF THOROUGHBRED TRAINING BUSINESS

Please list the location(s) at which you (the Employer) conduct the thoroughbred training business and the types of activities carried out at that address (including any racecourse used for riding trackwork):

SECTION FOUR – DECLARATION OF WAGES

DEFINITION OF "WAGES"

The definition of "Wages" is set out in Section 174 (9) of the Workers Compensation Act 1987.

Non-monetary payments to non-family members in lieu of wages (for example, provision of meals, accommodation or contra-arrangements against training fees) may need to be included as part of your declared wages bill. Any consideration subject to Fringe Benefits Tax ("FBT") is counted as remuneration. Generally, benefits provided to volunteers don't attract FBT.

Family members who assist you on a voluntary basis without remuneration would generally not be entitled to claim workers compensation if injured.

Family members who assist you on a voluntary basis without remuneration would generally not be entitled to claim workers compensation if injured.

PAYMENTS TO TRACKWORK RIDERS AND JOCKEYS ARE TO BE INCLUDED AS WAGES, NOTWITHSTANDING THAT THE RIDER MAY HAVE THEIR OWN ABN AND/OR RIDE FOR OTHER EMPLOYERS. FOR WORKERS COMPENSATION PURPOSES, THESE RIDERS ARE REGARDED AS YOUR CASUAL EMPLOYEES.

WAGES INCLUDES, BUT IS NOT LIMITED TO:
gross salaries and wages (ie. before PAYG tax);
payments to casual workers;
the value of any substitutes for wages, for example:
-trackwork riding by jockey in preparation for a race ride
-board and lodging
-housing and accommodation
-meals
-laundry, entertainment and travel allowances attracting Fringe Benefits Tax
-other goods and services provided in exchange for labour
-trackwork riding by jockey in preparation for a race ride
employer superannuation contributions (including the 9.5% Superannuation Guarantee Levy);
payments to casual workers;
over-award payments;
payments to certain contractors and pieceworkers;
payments for sick leave, public holidays and the associated leave loadings;
grossed-up value of taxable fringe benefits;
trust distributions to workers where the distribution is in lieu of wages for work done for the trust; and termination payments (lump sum payments in respect of annual leave, long service leave, sick leave and related leave loadings).

WAGES DOES NOT INCLUDE:
directors' fees paid to non-working directors;
compensation under the Workers Compensation Act 1987; or
any GST component in a payment to a worker.

CONSEQUENCES OF PROVIDING A FALSE WAGES DECLARATION

Providing a false or misleading declaration of your employees’ wages could result in:

(a) disciplinary penalties being imposed by Racing NSW under AR 175/LR 51(2) of the Rules of Racing (this may include fines, suspension or cancellation of your trainer’s licence); and/or

(b) financial penalties of up to $11,000 being levied upon you by Workcover Authority of NSW under Workers Compensation legislation.

EMPLOYER’S SCHEDULE OF WAGES
WAGES FOR THOROUGHBRED TRAINING BUSINESS
If you have paid no wages enter '0'
If you have no employees enter '0'
Verification by Employer

I hereby declare that the above information is an accurate statement of facts and wages paid to workers and further, that such information accords with records maintained by the Employer in compliance with the record-keeping requirements imposed by section 174 of the Workers Compensation Act 1987 (NSW).

Further Enquiry

Should you expereince any difficulties in submitting this form on-line or have any related enquiry please contact Maria Ryan on (02) 9551 7709 or mryan@racingnsw.com.au

Please print a copy of this form prior to submission for your records.

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