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  • JobKeeper and cash flow boost eligibility

    7 May 2021

    A recent court decision may mean some businesses could now claim JobKeeper payments for eligible business participants or cash flow boost credits.

    You may now be able to make claims for JobKeeper payments or become eligible for cash flow boost credits if:

    • you can demonstrate that it would be reasonable for the Commissioner to exercise his discretion to grant further time to have an ABN or to provide notice of assessable income or taxable supplies; and
    • you meet all other eligibility conditions for JobKeeper and cash flow boost.

    The decision doesn't apply to employer entities who applied for JobKeeper for their eligible employees.

    We will automatically review past decisions where the Commissioner's discretion wasn't granted, if the outcome may have been different if the court’s reasoning was applied. We won't automatically review past cases where our information demonstrates you haven't met other eligibility criteria.

    You don't need to contact us about this decision. We will contact those impacted when we have completed our review, or if we need more information. This process should be completed by June 2021.

    If the Commissioner decides to exercise his discretion and you then claim for the JobKeeper payment, we may later review your claims for all the other eligibility conditions. Similarly, we may also later review if you satisfy the other eligibility criteria for the cash flow boost.

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