Daily Archives: January 8, 2022

DGSC v CofT – individual was not eligible for JobKeeper benefit as self-employed because she first gave notice to her part-time employer

On 24 December 2021, an individual who was both a casual employee and a sole trader could not qualify for JobKeeper as a business participant because she had previously given a nomination notice to her employer and couldn’t withdraw it, to claim as self-employed). The applicant was both a long-term casual employee of her employer and…

Addy case – ATO issues decision impact statement on its loss in the High Court – ‘backpacker tax’ struck down as ‘discriminatory’ under DTA (brace yourself Mr Commissioner)

The ATO has issued a decision impact statement on the High Court’s decision in Addy v FCT [2021] HCA 34. This case decided that a British citizen (the taxpayer) who held a working holiday visa but who was held to be a resident of Australia was entitled to be taxed at the more favourable rates applicable…

FFYS v CofT – Individual suffering decline in AirBnB bookings not entitled to ‘JobKeeper’ – not a ‘business- and ‘input taxed’ receipt outside ‘decline in turnover’ test

In late December 2021, the AAT found that an individual, who earned income from accepting paying guests in her home, using the AirBnB platform to source bookings, was not carrying on a business and was, therefore, not eligible for JobKeeper payments. Also her reduced receipts were input taxed and didn’t qualify as ‘turnover’ under the ‘decline…