You (the business) have to sign a declaration.
And its easy for the ATO to check via BAS, Financials and Income Tax Returns. They can also conduct an audit of your business - you should remember, the ATO has access to all Bank Accounts and access to all Payroll record, so they know how much money goes into your business bank account and how many staff you have, over a period of months or years.
This is NOT a handout. This is returning money you paid to your employees, to keep people in employment.
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You (the business) have to sign a declaration. And its easy for...
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