TAXATION - application for Coronavirus economic response payment (jobkeeper payment) - whether respondent eligible for jobkeeper payment - whether respondent "had an ABN on 12 March 2020" within the meaning of s 11(6) of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Cth) (CERP Rules) - where respondent was not registered for an ABN on 12 March 2020 - where respondent was later registered for an ABN with a "date of effect" covering 12 March 2020 - held respondent did not have an ABN within the meaning of s 11(6) of the CERP Rules - whether the Commissioner's decision not to exercise the discretion in s 11(6) of the CERP Rules to allow a later time for the respondent to have an ABN forms part of the reviewable decision - held Commissioner's decision not to exercise the later time discretion was part of the reviewable decision - whether Tribunal erred in exercising the discretion to allow a later time in the respondent's favour - held Tribunal did not err in exercising discretion - appeal dismissed
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