Operational Procedures For The Cash Flow Boost Scheme And Triage Panel.

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The ATO released an operational decision tool and triage panel procedures for administering the Cash Flow Boost Scheme, a COVID-19 relief program providing credits to eligible businesses. The document is a practice guidance template dated May 2021 that operationalizes eligibility criteria through a six-test framework: entity size (aggregated turnover under $50 million), ABN existence as of 12 March 2020, prior business activity demonstrated through assessable income or activity statements, timely notice of income/sales, employee withholding payments, and integrity (no scheme to artificially gain entitlement). The tool includes checkboxes for ATO staff to systematically evaluate applicants, with special provisions exempting ACNC-registered charities from existence, activity, and notice tests. Notes acknowledge ATO system limitations in automatically verifying size eligibility for entities without prior income tax returns and indicate Commissioner discretion for current-year assessments.