Apted: sole trader’s JobKeeper discretion dispute

[2021] FCAFC 45; [2020] AATA 5139 · Court / tribunal finding

A sole trader challenged refusal of JobKeeper eligibility. The appeal clarified review of the Commissioner’s discretion to allow a later ABN date.

Finding

The Commissioner’s discretion was reviewable and should be exercised in the taxpayer’s circumstances. The agency described the outcome as partly favourable to it.

Qualifications and outcome

This concerns access to a benefit, not a tax debt being chased. A sole-trader classification does not establish turnover under a particular statutory small-business test. No misconduct finding is asserted.

Agency response

The ATO published its decision impact statement and did not pursue a further appeal.

Affected party

Jeremy Apted · Small business / sole trader

The agency describes a registered valuer operating as a sole trader. The label describes business form, not independently audited turnover or a statutory threshold.

Estimated case cost — scenario only

AUD 10,460–196,200; 2 unpriced categories. Actual expenditure unknown.

Mixed comparison basis: legal work at a 2023 NSW ordered-cost benchmark; internal work at an explicitly assumed loaded hourly cost. No historical inflation adjustment. Actual hours, panel discounts and internal staff grades remain unknown.

Sources

• Apted — ATO decision impact statement

  The agency explains the ABN discretion dispute, the sole trader’s circumstances and its response to the appeal outcome.

• NSW ordered-cost benchmark, 24 October 2023

  Non-binding legal rate bands for costs assessment. These are comparison rates, not the ATO’s invoices or historical engagement terms.