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 Australian Business Registrar to have his ABN reinstated with retrospective effect – whether backdating of ABN by Registrar satisfies eligibility requirement in CERP Rules – consideration of CERP Rules and A new Tax System (Australian Business Number) Act 1999 (Cth) – Decision under review set aside and substituted.

PRACTICE AND PROCEDURE – Jurisdiction – whether Tribunal has jurisdiction to review decision made by Commissioner of Taxation under s 11(6) of the CERP Rules to not allow applicant further time to have an ABN – consideration of Part IVC of the Taxation Administration Act 1953 (Cth) and s 11 of the CERP Rules – Tribunal has jurisdiction.

Full decision here.