Institute of Certified Bookkeepers

Only Applies to Eligible Business Participants – Should Be Completed by End of June

A recent Full Federal Court decision Commissioner of Taxation v Apted may mean that some eligible business participants could now be able to claim JobKeeper payments. The decision does not apply to employers who sought to apply for JobKeeper.

If employers have previously not been granted further time to demonstrate eligibility under the Commissioner's discretion to have an ABN or to provide notice of assessable income or taxable supplies, they may now be able to make claims for JobKeeper or become eligible for Cash Flow Boost credits. All other eligibility conditions for JobKeeper and Cash Flow Boost must still have been met.

EBPs Who Applied Previously

You or your clients do not need to contact the ATO about this decision. They will automatically review all decisions where the Commissioner's discretion was not granted, and where the outcome may have been different if the court’s reasoning was applied. The ATO will make contact when they have completed a review, or if they need more information. This process should be completed by June 2021.

EBPs Who Did Not Previously Apply

If you have not previously received a decision relating to the Commissioner's discretion to allow further time to hold an ABN or provide notice to the Commissioner of assessable income or supplies (either at first instance or at objection) and you consider that ATO guidance in PSLA 2020/1 applies to you, you can contact the ATO on 13 28 66.

If the Commissioner decides to exercise his discretion and your clients proceed to claim for the JobKeeper payment, your client's claim may be subject to a post-enrolment review of all the other eligibility conditions.

Practice Statement PSLA 2020/1 explains the circumstances in which Commissioner's discretion may be exercised.

For more information about the decision and how it potentially applies to you and your clients, including JobKeeper eligibility checklists see JobKeeper Payment and the 'later time' discretion and Boosting cash flow for employers.


  • 31st May, 2021