AAT decision on JobKeeper and backdated ABNs | Muntz Partners

On 21 December 2020, the AAT handed down its decision in a case relating to a taxpayer’s eligibility for JobKeeper payments, in circumstances where the Registrar of the Australian Business Register decided to reactivate a previously cancelled ABN after 12 March 2020, with a backdated effective date on or before 12 March 2020.

The AAT held that the taxpayer met the JobKeeper requirement to have an ABN on 12 March 2020.

However, the ATO disagrees with this decision and has lodged an appeal in the Federal Court.

While the appeal outcome is pending, the ATO will postpone finalising decisions regarding an entity’s eligibility for JobKeeper where the entity has backdated its registration in order to qualify.

The ATO is taking a similar position in regard to eligibility for the Cash Flow Boost.

Note that the AAT’s decision has not changed the need to satisfy all other eligibility conditions.

Read the AAT’s decision in detail here.

If you have any questions or would like to speak to one of our professional business and tax advisors, please contact our office on (08) 9392 7600 to make a booking.

With three offices across Western Australia and over 20 years of experience, Muntz Partners is a dynamic team of highly trained and skilled individuals committed to providing innovative and effective advice, excellent service and maintaining only the highest standards in ethical professional practice.

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