S & L Consulting Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 2714

TAXATION – CASH FLOW BOOST – where eligibility for cash flow boost depends on whether claimant required to withhold Pay-As-You-Go (PAYG) amounts from payments to contractor – where obligation to withhold arises only if claimant and contractor entered into voluntary withholding agreement in approved form – where claimant did not withhold PAYG from payments to contractor – whether claimant obliged to withhold – whether agreement to withhold nil PAYG amount is a valid agreement – whether agreement to withhold at rate not contemplated by the legislation is a valid agreement - held agreement not in approved form – decision affirmed

Full decision here