Thiele and Commissioner of Taxation (Taxation) [2022] AATA 2123

TAXATION – CORONAVIRUS ECONOMIC RESPONSE PACKAGE – CASH FLOW BOOST – where applicant carried on business in partnership in 2018-19 but took over business as a sole trader from 1 February 2020 – whether an “amount was included in applicant’s assessable income for the 2018-19 income year in relation to it carrying on a business” – where partnership returned a loss – held no amount so included – decision affirmed

Full decision here