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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

TAXATION – choice of laws – cross-border merger of two foreign companies – application for declaration as to surviving company’s rights and liabilities with respect to disappearing company’s Australian taxation liabilities –foreign law applies to determine surviving company’s status – principle of universal succession applied – Commissioner of Taxation proper contradictor despite consent to declaration – declaration made Full decision here.

Appeal from: ACN 154 520 199 Pty Ltd (In Liq) and Commissioner of Taxation (Taxation) [2019] AATA 5981 PRACTICE AND PROCEDURE – costs – appeal on a question of law from the Administrative Appeals Tribunal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – where the applicant was substantially successful in the outcome of the appeal – where the applicant did not succeed on all grounds – whether to depart from ordinary rule that costs follow the event Full

Appeal from: Douglas and Commissioner of Taxation [2020] AATA 494 Burns and Commissioner of Taxation [2020] AATA 671 GDGR and Commissioner of Taxation [2020] AATA 766 TAXATION – “appeals” under s 44 of Administrative Appeals Tribunal Act 1975 (Cth) – whether invalidity benefits received pursuant to Military Superannuation and Benefits Act 1991 (Cth) and Defence Force Retirement and Death Benefits Act 1973 (Cth) were “superannuation lump sums” or “superannuation