JIN (Migration)

This matter concerned an application by Mr Jin for a Subclass 890 (Business Owner) visa. The delegate of the Department of Home Affairs had refused the application, finding that Mr Jin's business, Jin Jie Ao Pty Ltd, had not achieved the required annual turnover of at least $300,000 in the 12 months immediately preceding the application date. Mr Jin claimed turnovers of $338,347 and $383,106 for the periods ending 30 June 2014 and 30 June 2015 respectively, with Business Activity Statements (BAS) supporting these claims. However, the delegate was not satisfied that the discrepancy between the claimed turnover and the deposited amounts in the company's bank statements could be accounted for by cash expenses.

The legal issue before the Tribunal was whether Mr Jin's business had an annual turnover of at least $300,000 for the 12 months preceding his visa application, as required by cl.890.213 of Schedule 2 to the Migration Regulations 1994. This required the Tribunal to assess the evidence presented regarding the business's income and expenses, particularly cash transactions, to determine the true turnover.

The Tribunal considered evidence provided prior to the hearing, including a statement from Mr Jin detailing his practice of paying for tobacco products in cash, and a letter from Mr Peter Tsang, the company's CPA and auditor. Mr Tsang's letter indicated that during his audit for the financial year ended 30 June 2015, he was aware that the net turnover was $383,106, with $262,453 deposited into the bank and $154,042 used for direct cash purchases of goods and expenses. The Tribunal also considered Mr Jin's explanation for increased cigarette sales during warmer months and the festive season, and the impact of events like the Melbourne Cup on sales. Ultimately, the Tribunal accepted that cash purchases of tobacco products were likely higher than initially suggested, and that the total turnover, comprising bank deposits and accepted cash expenses, exceeded $300,000.

Consequently, the Tribunal found that Mr Jin met the criterion under cl.890.213 of Schedule 2 of the Regulations. The Tribunal remitted the application to the Department for reconsideration of the remaining visa criteria.