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  • JobKeeper – application form for Commissioner’s discretion in respect of an eligible business participant

    Some sole traders and other entities (such as partnerships, trusts or companies) may need the Commissioner to exercise his discretion to allow more time to comply with certain conditions to be entitled to a JobKeeper payment under the business participation entitlement.

    The Commissioner has the discretion to grant further time, but only in limited circumstances, to:

    • hold an Australian Business Number (ABN), where an ABN was not held on 12 March 2020
    • provide notice of assessable income or taxable supplies during the relevant period to the Commissioner, where notice was not provided by 12 March 2020.

    This form is only to be used to apply for the further time as outlined above.

    Next steps:

    Before completing this form

    You should confirm you and your proposed business participant both meet the other eligibility requirements before applying for the exercise of the Commissioner's discretion. More information about the eligibility requirements can be found at Sole traders or Partnerships, trusts and companies.

    If you do not hold an ABN, you must apply for, and receive, an ABN before using this form. Go to Applying for an ABNExternal Link.

    Consider whether your circumstances fall within one of the categories where the Commissioner has exercised his discretion to grant further time. If you fall within one of the categories, you do not need to send us an application.

    If your circumstances are different, consider whether you should apply to the Commissioner for him to exercise his discretion to meet certain JobKeeper eligibility requirements in respect of an eligible business participant.

    Read the instructions for completing the form.

    If you still require the Commissioner to exercise his discretion

    If your circumstances do not fit in the categories where the Commissioner's discretion has already been exercised, and the business entity and eligible business recipient meet all other JobKeeper requirements, then you need to consider if you should apply to the Commissioner to exercise his discretion to grant further time.

    The Commissioner will only exercise his discretion in limited circumstances, and only where it is consistent with the policy intent of the law.

    Note: The discretion is unlikely to be exercised if doing so would be inconsistent with the integrity provisions. For example, this may include where steps are taken to set up new entities, or revive dormant entities, for the sole or dominant purpose of accessing the JobKeeper payment.

    See also:

    When to use the application form

    Use the application form if you want to request the Commissioner to exercise his discretion to grant further time to meet certain JobKeeper eligibility requirements in respect of an eligible business participant, and you do not fit in the categories where the Commissioner's discretion has already been exercised.

    This form will be used to:

    • Tell the Commissioner that all JobKeeper eligibility requirements not requiring exercise of the Commissioner’s discretion have been met by you and the eligible business participant.
    • Request that the Commissioner exercise his discretion to provide a later time than 12 March 2020, to meet certain JobKeeper eligibility requirements in respect of an eligible business participant.
    • Provide the necessary supporting information for your request to the Commissioner for the exercise of his discretion. The kinds of supporting documents depend on your circumstances and may include:  
      • tax invoices
      • records of merchant payment facilities
      • evidence of corporate structure, including Australian Securities and Investment Commission registration for companies, partnership agreement, executed trust deed
      • bank statements in the business name
      • council permits (for example, for building use, selling food or storage of dangerous goods)
      • occupancy agreements (such as leases) for business premises
      • documents showing business financing arrangements
      • business contracts
      • advertising of business services.
       

    The completed JobKeeper – application for Commissioner’s discretion in respect of an eligible business participant (NAT 75306) form must be sent to us.

    Your request will be considered and you will be advised of the outcome.

    Business entities must ensure they comply with any Privacy Act 1988 (Cwlth) obligations when using this form.

    Note:

    • You should not enrol to receive a JobKeeper payment unless and until you are notified that the Commissioner has granted the further time requested.

    How to submit the form

    You can complete and submit this form by saving and sending it to us using the details on the form.

    More information

    For more information about:

    Taxation law authorises the ATO to collect information and to disclose it to other government agencies. For information about your privacy, go to ato.gov.au/privacy.

    Last modified: 17 Jun 2020QC 62540