Slatter Building Group Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 456

TAXATION - Coronavirus Economic Response Package – Cash Flow Boost – where sole trader incorporated the applicant in January 2020 and accounted for GST on quarterly tax periods – whether applicant “made a taxable supply in a tax period that applied to it” – whether sole trader and applicant comprised single “entity” – decision affirmed.

Full decision here.