Cessnock Holden Central Pty Ltd and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the application of Cessnock Holden Central Pty Ltd against a decision of the Commissioner of Taxation concerning eligibility for JobKeeper payments. The applicant was incorporated on 16 June 2020 and sought to claim JobKeeper payments.

The central legal issue before the Tribunal was whether the applicant satisfied the eligibility requirement of carrying on a business on 1 March 2020, as stipulated by the Coronavirus Economic Response Package (JobKeeper Payments) Rules.

The Tribunal affirmed the Commissioner's decision, finding that the applicant, having been incorporated after 1 March 2020, could not have been carrying on a business on that date. The legislative requirements for eligibility were not met.