Executive summaryThe Australian Government enacted on 9 April 2020, the unprecedented AU$130 billion1 JobKeeper Payments wage subsidy (JKP) to support businesses significantly affected by COVID-19. The Treasurer subsequently signed the legislative instrument Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 (Rules) to regulate the JKP.Under the JKP, eligible entities can claim a fortnightly payment of $1,500 per eligible employee/participant from 30 March 2020, for up to 13 fortnights ending 27 September 2020 (Jobkeeper fortnights). The first payment is to be received by eligible businesses from the first week of May, if they register promptly.Employers (and certain business participants in a non-employee arrangement such as...