The Trustee for JC Mobile Sharpening Discretionary Trust (Taxation) [2022] AATA 2482

TAXATION – Coronavirus Economic Response Package – Entitlement to Cash Flow Boost –Where entity is a trust – Whether the entity satisfied the ‘payment and withholding in the period’ requirement – Whether the entity entered into or carried out a scheme or part of a scheme for the sole or dominant purpose of making the entity entitled to the cash flow boost – Decision affirmed

Full decision here