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The devil in the JobKeeper detail… As detailed by Hayley Lock, the Federal Court has dismissed an employer appeal, finding they had no rights in relation to JobKeeper payments as of 1 May 2020. The decision of the Federal Court in Airport Handling Services Australia Pty Limited vs Commissioner of Taxation [2021 FCA 1405] sheds interesting light on the timing of legislative instruments taking effect. Following an announcement by the Prime Minister on 30 March 2020, the Federal Treasurer registered the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (JobKeeper Rules) – a legislative instrument - on 9 April 2020. The appellant and its associated entitie... Sign in below or register now to read the full article |
Authors: Hayley Lock Published Date: 02 December 2021 |
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