Apted and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the eligibility of Mr Jeremy Apted for the Coronavirus Economic Response Payment (Jobkeeper) in a dispute with the Commissioner of Taxation. The central issue was whether Mr Apted met the requirement of having an active Australian Business Number (ABN) on 12 March 2020, as stipulated by the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Cth) (CERP Rules). Mr Apted had not held an active ABN on that date, having previously cancelled his ABN upon intending to retire in 2018, though he retained his professional registrations and maintained contact within his industry.

The Tribunal was required to determine two primary legal questions. Firstly, whether the backdating of an ABN by the Registrar of Australian Business Numbers, following an application by Mr Apted to reinstate his ABN with retrospective effect, satisfied the eligibility requirement under the CERP Rules. Secondly, the Tribunal had to consider whether it possessed jurisdiction to review a decision made by the Commissioner of Taxation under section 11(6) of the CERP Rules, which concerns the Commissioner's discretion to allow an applicant further time to obtain an ABN.

In its reasoning, the Tribunal noted that the applicant bore the onus of establishing that the decision under review should have been made differently. The facts were largely agreed, with the Tribunal accepting Mr Apted's account of his business history and his intention to retire. The Tribunal found that the established ABN registration process, which allows for reviewable decisions by the Registrar, was the primary pathway for applicants to satisfy the eligibility criteria. However, the Tribunal also recognised that situations might arise where this process does not provide a satisfactory resolution, necessitating the exercise of the Commissioner's discretion under section 11(6). The Tribunal concluded that applicants relying on this discretion were intended to have access to review rights before the Tribunal, ensuring parity with those disputing decisions regarding ABN issuance.

The Tribunal set aside the objection decision under review and substituted its own decision, finding that Mr Apted was entitled to the Jobkeeper payment for the period in question.