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Rorting of any kind should be clamped down on with stiff penalties, agree with you there. Re the asset test, 820k outside the family home seems more than reasonable to me. If you're working of the assumption that a family home is in that 820k you're talking about someone being able toaccess...

I haven't looked at it in detail but at first glance it looks like any capital expenditure for the business up to 20k can be claimed as an expense in that year instead of needing to depreciate it over a number of years. It isn't meant to directly create jobs for the business using that...

I already have heard of some bar operators wanting to upgrade ice machines etc and other equipment so looks like this is going to be a popular one. A lot of businesses will be going out and upgrading