About this report

This report sets out the IGTO’s findings and conclusions following our tax complaint investigations of the Australian Taxation Office’s (ATO’s) administration of applicants’ requests to defer the due date for lodgement of JobKeeper enrolment notices (JobKeeper enrolment deferral), in accordance with:

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

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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You can download the full report with appendices or download the report and appendices separately via the links below.