https://www.theguardian.com/world/20...e_iOSApp_Other

Looks like the JobKeeper legislation is just a payment to employers to cover a workers leave entitlements. The Employee uses up their leave entitlements, employer applies for jobkeeper payment and then uses that money to reimburse themselves what they paid in leave entitlements to the employee.

The Employee receives absolutely nothing they weren't already entitled to and has their annual leave exhausted in the process - lowering the costs of firing them substantially.