Commissioner’s appeal dismissed in JobKeeper case before Full Federal Court

Keith Swan and Sumitha Krishnan outline the key issues put before the court, which ultimately found in favour of the taxpayer.

The Full Federal Court (the Court) comprising Chief Justice Allsop, Justice Logan and Justice Thawley handed down its much-awaited decision in the Apted case on 24 March 2021 [Commissioner of Taxation v Apted [2021] FCAFC 45]. The case concerned one of the eligibility requirements to claim the Jobkeeper payment, that is, the entity should have had an ABN on 12 March 2020, or a later time allowed by the Commissioner. A summary of the background facts and the first instance decision of the Ad...

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Authors: Keith Swan, Sumitha Krishnan

Published Date: 08 April 2021