Michael May appeared for the applicant, instructed by Cooper Grace Ward.
This proceeding was a merits review of a decision concerning the anti-avoidance provisions of the COVID-19 cash flow boost legislation. The Commissioner of Taxation decided that the applicant was not entitled to COVID-19 cash flow boost payments on the basis that the applicant had entered into a scheme for the sole or dominant purpose of increasing the payments. The Tribunal upheld the Commissioner’s decision.
The judgment can be read by clicking here
