Simon Birmingham (SA, Liberal Party, Minister for Trade) Share this | Hansard source

As outlined, there's a duality of tests applied in terms of the way the scheme works under the rules that are out for consultation at present. The consultation on those rules is about ensuring that we do make them as robust as possible. But the dual principles being applied relate not only to the headcount but also to the increase in payroll, ensuring that you can't simply substitute one person for another.