Forestry Industry Worker Support Program
The NSW Government has announced the Forestry Industry Worker Support Program to provide additional financial assistance to employees of milling businesses and harvest and/or haulage operators who have been made redundant as a result of the moratorium on timber harvesting within the proposed boundary of the Great Koala National Park. Employees of the FCNSW whose roles have been made redundant due to the impacts of the GKNP moratorium are also eligible for additional financial assistance.
The program provides reimbursement for eligible relocation, education and training expenses to support individuals who have had to move outside the region or re-train in a new field to secure employment.
Eligible individuals will be able to apply for up to $9,000 for retraining and up-skilling expenses, and up to $45,000 for relocation expenses, if they have moved to a new residence more than 50 kilometres away.
Approved applicants will receive an up-front payment of $2,000 to use on immediate retraining and up-skilling expenses.
ATO class ruling
The Australian Taxation Office (ATO) has issued Class Ruling CR 2026/46, which outlines the tax treatment of payments available under the Forestry Industry Worker Support Program, including top-up redundancy payments, education and training reimbursements, and relocation reimbursements. As individual circumstances differ, participants should review the ruling and seek independent advice from their accountant, registered tax agent or financial adviser regarding their personal tax position.
Find more information on Class Ruling CR 2026/46 below.
Applications must be submitted within 12 months from the date on which redundancy is confirmed, or by 4pm on 7 March 2028, whichever occurs first.
Please download and refer to the program guidelines (PDF, 1508.4 KB) for details, including eligibility criteria.
To be eligible for the Forestry Industry Worker Support Program, you must meet the eligibility requirements set out in the program guidelines (PDF, 1508.4 KB) and summarised below:
- you were an employee of a business with a wood supply agreement that was directly impacted by the announcement of a moratorium on timber harvesting within the proposed boundary of the Great Koala National Park
- you were made redundant within 18 months of the moratorium announcement and have been provided with an Employment Separation Certificate or other equivalent documentation confirming your redundancy from the impacted business
- you currently reside, or, at the time of the moratorium announcement, you resided in one of the eligible NSW North Coast local government areas (LGAs), including:
- Ballina
- Bellingen
- Byron
- Clarence Valley
- Coffs Harbour
- Kempsey
- Kyogle
- Lismore
- Nambucca
- Port Macquarie-Hastings
- Richmond Valley
- Tweed.
Please refer to the program guidelines (PDF, 1508.4 KB) for detailed eligibility criteria.
Eligible individuals can apply for reimbursement for expenses, including:
- education and training from a Registered Training Organisation (RTO), including associated travel costs where the training is not offered locally
- relocation expenses if you have moved 50 kilometres or more from your previous residence in an eligible LGA, including removalist costs, truck and trailer hire, storage, gardening and cleaning fees, lease-breaking costs, rental bond, legal costs, stamp duty, real estate agent fees, utility connection and exit costs, short-term accommodation and incidental costs.
Please refer to the program guidelines () PDF, 1508.4 KB for full details of eligible expenses and evidence you may be asked for to support your claim.
Applicants will need to complete the online application form and provide the following:
- your Employment Separation Certificate or equivalent letter of confirmation from your employer of your redundancy
- confirmation of your residential address in one of the eligible LGAs
- confirmation of your bank details, such as the front page of a bank statement showing the account name, BSB, and account number.
Please refer to the program guidelines () PDF, 1508.4 KB for further details.
Before applying, you should:
- download and read the program guidelines () PDF, 1508.4 KB including the terms and conditions - please note that the guidelines detail eligibility criteria and what you can and cannot apply for
- prepare your supporting documentation.
If approved, you can claim payment of up to the maximum approved grant amount by submitting valid tax invoices and proof of payment for eligible expenses. If you provided these documents as part of your application, you will need to resubmit them as a claim after approval.
Once your application is approved, NSW Fisheries and Forestry will provide detailed information on the claims process.
Please refer to the program guidelines () PDF, 1508.4 KB for further details.
Before commencing your application, please ensure you have thoroughly read and understood the program guidelines () PDF, 1508.4 KB. The version of the program guidelines published on the date you submit your application applies.
Please ensure you download and save, or print, a copy of the program guidelines for future reference.
Applications must be submitted within 12 months from the date on which redundancy is confirmed, or by 4pm on 7 March 2028, whichever occurs first.
The online application form has been designed to make the process as simple as possible. We recommend that you have all scanned documents ready to upload before starting the application. We also recommend that you use the Google Chrome browser when applying online.
Once your application has been approved, you will be advised of the process to submit valid tax invoices to claim payments up to the maximum approved grant amount. If you provided these documents as part of your application, you will need to resubmit them as a claim.
To submit a claim, you will need:
- BP reference number
- the case number from your original application
- valid tax invoice(s)
- proof of payment.
Once your application is approved, NSW Fisheries and Forestry will provide detailed information on the claims process.
Claims must be submitted within 18 months from the date on which redundancy is confirmed, or by 4 pm on 7 September 2028, whichever occurs first.
We recommend you use the Google Chrome browser when submitting a claim.
Please refer to the program guidelines (PDF, 1508.4 KB) for further details.
The ATO has issued Class Ruling CR 2026/46 about the tax treatment of payments under the Forestry Industry Worker Support Program.
The ruling explains how tax may apply to government top-up payments, education and training reimbursements, and relocation reimbursements. Depending on your circumstances, a government top-up payment may be treated as a genuine redundancy payment or an employment termination payment.
Your employer may need to withhold tax from your payment and send it to the ATO. The amount withheld is not your final tax assessment. Your final tax position will be worked out by the ATO when you lodge your tax return.
You should read the ATO Class Ruling and seek independent tax advice if you need advice about your personal situation.
Frequently asked questions
Worker Support Package
The Worker Support Program will provide comprehensive financial assistance to employees of Wood Supply Agreement holders and to employees of harvesting and/or haulage operators contracted by the Forestry Corporation of NSW (FCNSW) directly impacted by the Great Koala National Park moratorium. Employees of the FCNSW whose roles have been made redundant due to the impacts of the GKNP moratorium are also intended recipients.
The Worker Support Program, includes:
- Top-up redundancy payments - employees will receive four weeks of base pay (inclusive of employer redundancy payment) per year of employment with an impacted timber mill or harvesting and/or haulage operator or FCNSW, capped at $150,000.
- Additional support for employees over 45 years of age - a further three weeks of pay for every year of service after the age of 45 (up to a cap of $50,000), to be calculated separately from the top up redundancy payment.
- Education and training payments - of up to $9,000 for retraining and upskilling.
- Relocation payments - of up to $45,000 for affected workers who move more than 50 kilometres for new employment.
- Free access to mental health support, and financial and legal guidance - TELUS Health are the contracted organisation to assist affected workers and their immediate families. Contact TELUS Health on 1800 835 871 and reference "GKNP Moratorium Industry Support Program" or visit one.telushealth.com and enter username: "gknp" and password "wellbeing".
Eligible employees are those employed on the North Coast of NSW on a full time, part time or casual basis who were employed on 7 September 2025 (date of the moratorium announcement) and made redundant within 18 months of that date, being 7 March 2027.
Eligible workers include employees of Wood Supply Agreement holders and employees of harvesting and/or haulage operators contracted by the Forestry Corporation of NSW (FCNSW) directly impacted by the Great Koala National Park moratorium. Employees of the FCNSW whose roles have been made redundant due to the impacts of the GKNP moratorium are also eligible.
Redundancy payments and entitlements will be provided to workers by their employer in accordance with their employment contracts or enterprise agreements. The NSW Government’s redundancy top-up payment will also be provided via the employer. Part time and casual employees will be eligible for the redundancy payments at a pro-rata value.
Training and relocation reimbursement will be provided upon application to the Department of Primary Industries and Regional Development. Further information on the application process and requirements will be available soon.
The ATO has issued Class Ruling CR 2026/46.
The ruling sets out the ATO’s guidance on how tax may apply to these payments, including government top-up payments, education and training reimbursements, and relocation reimbursements.
The department cannot provide tax advice or confirm how the ruling applies to your personal situation. You should read the ATO ruling and seek independent tax advice if you need advice about your own circumstances.
A Class Ruling is guidance from the ATO about how it will apply tax law to a specific arrangement or group of people.
Class Ruling CR 2026/46 sets out the ATO’s view on how tax may apply to certain payments under the Worker Support Program.
The department is providing access to the ruling for information only and is not interpreting the ruling for individual applicants.
Government top-up payments are approved before tax is taken out.
In some circumstances, your employer may be required to withhold an amount from your payment and send it to the ATO.
This may mean the amount paid to you is less than the approved amount. The department cannot advise whether this applies to your personal tax position.
Different withholding rules may apply depending on your circumstances and the information you provide. You should check the ATO guidance or seek independent tax advice if you are unsure how this applies to you.
The ATO ruling explains when a government top-up payment may be treated as an employment termination payment for tax purposes. If withholding is required, your employer may need to withhold an amount and send it to the ATO.
Your final tax position will be worked out by the ATO when you lodge your tax return.
Read the ATO’s guidance on employment termination payments and seek independent tax advice if you need advice about your own situation.
Please email forestryindustrysupport@dpird.nsw.gov.au or call 1800 678 593 Option 2, Monday – Friday from 8.30am – 4.30pm or visit nsw.gov.au/greatkoalanationalpark
The NSW Government will develop a $6 million Community Grants package.
The package will support initiatives that grow the region’s domestic and international tourism opportunities and support local businesses to develop and expand, with a focus on manufacturing.
Further details will be shared on this plan soon.
Rural Financial Counselling Service
If you are experiencing any issues completing the application form, free confidential assistance is available from your local Rural Financial Counselling Service:
Northern region: 1800 344 090
Southern and Central region: 1800 319 458
Translations
If you need assistance with interpreting or translating, please contact Multicultural NSW on 1300 651 500 or email languageservices@multicultural.nsw.gov.au
Department of Primary Industries and Regional Development
For information and advice, businesses and their workers can contact the Department of Primary Industries and Regional Development - Forestry Industry Support Team via forestryindustrysupport@dpird.nsw.gov.au
