Yazdani and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the eligibility of the applicant for JobKeeper payments in *Yazdani and Commissioner of Taxation (Taxation)*. The dispute centred on whether the applicant met the criteria for receiving these payments, specifically concerning his business activities and tax reporting for the relevant periods.

The Tribunal was required to determine two primary legal issues. Firstly, whether the applicant satisfied the requirements of subsections 11(7) or 11(8) of the Coronavirus Economic Response Package (Concessions and Payments) Rules (CERP Rules). Secondly, in relation to subsection 11(8), the Tribunal needed to ascertain if the applicant had made a taxable supply within a tax period that commenced on or after 1 July 2018 and concluded before 12 March 2020.

The Tribunal found that the applicant did not satisfy subsection 11(7) as he had not carried on a business or reported any business income in his 2018-19 income tax return, having only commenced business activities in February 2020. Regarding subsection 11(8), the Tribunal examined the definition of "tax period" under the *A New Tax System (Goods and Services Tax) Act 1999* (GST Act). The applicant's GST registration was effective from 5 February 2020, with quarterly tax periods initially, and later an annual tax period election effective from 1 July 2019. The Tribunal concluded that no tax period applicable to the applicant under the GST Act commenced on or after 1 July 2018 and ended before 12 March 2020, during which he could have made a taxable supply.

Consequently, the Tribunal affirmed the reviewable decision, finding the applicant ineligible for JobKeeper payments.