JobKeeper test case – appeal

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 a sole trader with a backdated ABN access to the JobKeeper supplement.

In response, the ATO lodged an appeal in the Federal Court of Australia concerning this decision.  The ATO stated on its website “ “Given the importance of establishing clarity on these matters as soon as possible, we have applied for the appeal to be expedited through the court.”

The ATO rule is that business owners are not entitled to JobKeeper unless, in addition to various other tests, as at 12 March 2020 they had an ABN and had lodged a 2018–19 tax return or an activity statement for the period between 1 July 2018 and 12 March 2020.

We will keep you updated as the case unfolds. In the interim, if you have any questions regarding JobKeeper or any other employment related matter talk to us, we’re here to help.