From @GuardianAus
"…many businesses have done the sums and closed their doors rather than get further into hock:
For the Liberal party, which is supposed to be the champion of small business, a failure to understand the basics of cashflow seems mind-boggling…"

"… But the Morrison government made two design decisions that made this problem inevitable.
First, they decided not to pay workers directly, as the UK does – asked about this, the finance minister, Mathias Cormann, has previously claimed this “would not work” in Australia…"

"…He’s never really explained why, given that the Rudd government was able to use ATO systems to put government money in people’s bank accounts during the global financial crisis…"

"…Once the government decided to use the business tax system to make the payments, they made the second decision that ensured things would go wrong: to pay in arrears…"

"…One of th-attractions o-usin' th-business tax syst-2make payments is tht tax boffins 'ave v-good idea o-th-finances o-evry bus-in Aust 'cause o-a syst-called single touch payroll, which requires businesses 2send wages, super&tax info 2 th-ATO at same time as reg-payroll run…"

"…This means the ATO will be able to check that correct jobkeeper payments have been made.
But it also means that payments could also be made in advance, and then checked against the actual payroll."