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A collection of updates, articles and papers written by The Little CFO & The Little CFO Legal

IGTO: An investigation into the ATO’s administration of Jobkeeper enrolment deferral decisions

"The Taxpayers and their advisers who requested and have been denied JobKeeper enrolment deferrals should consider if the ATO applied the ‘fair and reasonable threshold’ to their circumstances..." - the Inspector-General of Taxation and Taxation Ombudsman (IGTO).

The IGTO has released its report containing its findings and conclusions following its tax complaint investigations of the ATO’s administration of applicants’ requests to defer the due date for lodgement of JobKeeper enrolment notices (JobKeeper enrolment deferral*), in accordance with:

o Section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and

o The Commissioner of Taxation’s instructions to ATO staff, practice statement PS LA 2011/15 Lodgment obligations, due dates and deferrals (PS LA 2011/15).

As at the date of this report, the IGTO investigated 20 taxation complaints which raised issues concerning the ATO’s administration of JobKeeper enrolment deferrals.

*JobKeeper enrolment deferrals allow JobKeeper applicants to enrol for JobKeeper retrospectively and receive JobKeeper payments for fortnights prior to the fortnight in which the notice of enrolment is given to the Commissioner.


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