AAT decision on JobKeeper and backdated ABNs

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.