Jobkeeper eligibility: Test case opens the door to claims

The Administrative Appeals Tribunal (AAT) has found that a taxpayer had and was entitled to an Australian business number (ABN) in March 2020 and therefore qualified for JobKeeper payments. The 21 December 2020 decision is considered a test case for JobKeeper eligibility. The tribunal found in favour of the taxpayer on all grounds including that taxpayer, Jeremy Apted, had and was entitled to an ABN on 12 March 2020. The AAT said that the integrity of the JobKeeper scheme was ensured by reference to the ABN registration process, even where a registration (or reactivation) is backdated.