From www.accountantsdaily.com.au: The Administrative Review Tribunal upheld the Commissioner of Taxation’s decision that a consulting business was not entitled to Cash Flow Boost payments during the COVID-19 pandemic.

The Tribunal found insufficient evidence of payments made to a director and noted the lack of consistent wage reporting or supporting documentation.

Consequently, the Tribunal affirmed that the consulting business did not meet the eligibility criteria for the cash flow support payments.