Apted and Commissioner of Taxation (Taxation) [2020] AATA 5139
The Hon Justice D G Thomas, President and Deputy President Bernard J McCabe TAXATION – Small Business – Coronavirus Economic Response Payment (Jobkeeper) – whether applicant eligible for Jobkeeper payment – requirement under Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Cth) (CERP Rules) that applicant have an active Australian Business Number (ABN) on 12 March 2020 – where applicant did not have an active ABN on 12 March 2020 and applied to the Au