Since our recent blog about the first JobKeeper test case, the Australian Tax Office (ATO) has  appealed the decision handed down by the Administrative Appeals Tribunal (AAT). To summarise our last blog, in December 2020, the AAT handed down its decision in Apted and Federal Commissioner of Taxation [2020] AATA 5139. The AAT decided to allow...

Many small businesses have remained afloat thanks to the JobKeeper scheme which allows employers to keep their employees following the effects of Covid-19.  Other small businesses have significantly suffered financially after being denied by the Australian Taxation Office’s (ATO) of JobKeeper payments due to technicalities. On 21 December 2020, the Administrative Appeals Tribunal ruled on...