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  • JobKeeper AAT decision on backdated ABNs

    On 21 December 2020, the Administrative Appeals Tribunal (AAT) handed down its decision in Apted and Federal Commissioner of Taxation. The case is cited as Apted and Commissioner of Taxation (Taxation) [2020] AATA 5139External Link.

    AAT decision

    The AAT held that the applicant did meet the requirement to have an ABN on 12 March 2020, in circumstances where the ABR Registrar decided to reactivate a previously cancelled Australian business number (ABN) after 12 March 2020 and backdated the reactivation to have effect on or before 12 March 2020.

    How it affects you

    We have lodged an appeal with the Federal Court of Australia concerning this decision. Given the importance of establishing clarity on these matters as soon as possible, we have applied for the appeal to be expedited through the courts.

    While the appeal outcome is pending, we will continue to resolve matters where an entities' eligibility can be determined in a manner favourable to them.

    However, we will not pre-emptively finalise decisions on circumstances where we determine a client does not satisfy the eligibility criteria but consider they might become eligible depending on the reviews of the Full Federal Court on the issues in this case. Where an entity would like us to make a decision prior to the Full Federal Court appeal decision, we will apply the current ATO view.

    We are taking a similar position in regard to eligibility for JobKeeper.

    The AAT’s decision has not changed the need to satisfy all of the other cash flow boost eligibility conditions. Those who are not automatically eligible, can reassess their eligibility against the Cash flow boost eligibility companion guide and determine their next steps.

    We will provide further information about your next steps, as further comes to hand.

      Last modified: 18 Jan 2021QC 61925