ATO Community

COMMISIONERS DISCRETION

Newbie

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Replies 5

Is there a process to ask for the commissioner's discretion on receipt of the ATO boost payments? 

I have a client who just established a business in the 2020 financial year (therefore no 2019 tax return).  They lodged a BAS  for the December 2019 quarter but with no taxable supplies. 

Is there any way to apply for commissioner's discretion in an attempt to get the ATO boost payment as it seems unfair that he will miss out simply because he did not make a taxable supply in the relevant period.

All I can see is that the ATO will exercise discretion where the entity is not registered for GST or if they are annual lodgers for GST.

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Most helpful response

Community Moderator

Replies 1

Hi @Lorena1 and @hardworker

 

Have a look at the section on our website which goes over providing more information about your eligibility. We will have some updates which will appear on the page in the coming days so keep an eye out as well.

 

We need some businesses to provide us with more information before we can determine that they are eligible to receive the cash flow boost. For example, we will need more information from:

  • businesses with aggregated turnover that declines below $50 million for the 2019–20 year
  • businesses that do not have an obligation to lodge at least one of  the following  
    • a 2018–19 income tax return which shows an amount included in assessable income in relation to carrying on a business
    • an activity statement or GST return for any tax period that started after 1 July 2018 and ended before 12 March 2020 which shows a taxable, GST-free or input-taxed sale.

If this describes your business please contact us to discuss your eligibility.

 

If your business is not eligible to receive the cash flow boost but you are concerned that a cash flow boost will be credited to you – for example, because you have a business structure that makes identifying affiliates difficult – you can also contact us.

 

Thanks, NateH

 

5 REPLIES 5

Devotee

Replies 1

I have read that this will be a process but cant see the details of how to apply anywhere yet..

Community Moderator

Replies 0

Hi @Lorena1,

 

We will check into this one to see if there are any options.

 

Thanks

 

KylieS

Enthusiast

Replies 0

I would also like to know this.

Most helpful response

Community Moderator

Replies 1

Hi @Lorena1 and @hardworker

 

Have a look at the section on our website which goes over providing more information about your eligibility. We will have some updates which will appear on the page in the coming days so keep an eye out as well.

 

We need some businesses to provide us with more information before we can determine that they are eligible to receive the cash flow boost. For example, we will need more information from:

  • businesses with aggregated turnover that declines below $50 million for the 2019–20 year
  • businesses that do not have an obligation to lodge at least one of  the following  
    • a 2018–19 income tax return which shows an amount included in assessable income in relation to carrying on a business
    • an activity statement or GST return for any tax period that started after 1 July 2018 and ended before 12 March 2020 which shows a taxable, GST-free or input-taxed sale.

If this describes your business please contact us to discuss your eligibility.

 

If your business is not eligible to receive the cash flow boost but you are concerned that a cash flow boost will be credited to you – for example, because you have a business structure that makes identifying affiliates difficult – you can also contact us.

 

Thanks, NateH

 

Enthusiast

Replies 0

Thank you for the heads up about watching the page for upcoming updates.  I will do that.  I have already called several times and so far have not been successful in speaking to someone thats in a position to offer an help for our situation. All they seem to have as far discretion is concerned is for for people that are behind on lodgements etc.

We are always up to date, pay lots of tax and gst and have fallen between the cracks so I will keep calling until someone can help us like they are helping other small businesses who have structured their businesses differently to ours. That is the road block which is crazy when we should all be treated equally.