Do I need to be aware of any anti avoidance rules?
The government have made it clear that there will be severe penalties for any anti-avoidance and contrived schemes. This includes any schemes or arrangements entered into with the intention of accessing the JobKeeper Payment when in ordinary circumstances the employer (or the employee) would not have qualified. An example would be the manipulation of the turnover test in order to meet the 30% (or 50%) reduction in GST turnover test.
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