FFYS and Commissioner of Taxation (Taxation)

The applicant, FFYS, sought review of a decision by the Commissioner of Taxation regarding eligibility for JobKeeper payments. The dispute centred on whether FFYS was carrying on a business by providing rooms for rent through the Airbnb platform and whether these activities constituted a supply of commercial residential premises. The matter was heard by Deputy President Bernard McCabe.

The primary legal issue before the Tribunal was to determine whether the applicant's activities constituted the carrying on of a business and, consequently, whether the supplies made were of commercial residential premises for the purposes of the GST Act. This determination was crucial for establishing whether the revenue generated from these activities should be included in the applicant's projected GST turnover, which in turn affected their eligibility for JobKeeper payments.

Deputy President McCabe found that the applicant was not supplying commercial residential premises. His Honour reasoned that because no such supply occurred, the revenue generated in connection with these activities did not form part of the applicant's projected GST turnover. Accordingly, the Tribunal affirmed the reviewable eligibility decision.