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  • Updated PS LA 2020/1

    We have updated our law administration practice statement (LAPS) which provides clarity about the Commissioner’s discretion for satisfying certain eligibility criteria for the cash flow boost or the JobKeeper payment.

    The LAPS provides guidance to our staff about what should be taken into account when considering exceptional circumstances, and whether further time should be granted to:

    • register for an ABN
    • provide notice to the Commissioner that an amount of business income should be included in the business's assessable income for the relevant period, or that the business made a taxable supply during the irelevant period.

    We produce LAPS to provide direction to our staff on approaches to take when performing duties involving the laws we administer.

    The updated LAPS include examples of requests for discretion that we have seen over the past four months. The discretion remains very limited and all other eligibility requirements must be met beyond those relevant to the LAPS.

    Next step:

    See also:

    Last modified: 25 Sep 2020QC 63757