The JobKeeper legislation was finally presented and passed in record time (12 hours) this week. Not surprisingly with that much haste there are some holes in both the structure of the law and the content. For example we have a situation where the Bill that was passed delegates much of the detail to a second set of “rules” that are yet to be finalised by the Treasurer and ATO Commissioner. So unfortunately there are still some details we don’t have – namely the alternative testing process for the required 30% decline in revenue.