Boosting Cash Flow:
The payment will be delivered by the ATO as an automatic credit in the activity statement system from 28 April 2020 upon employers lodging eligible upcoming activity statements.
Eligible employers that withhold tax to the ATO on their employees’ salary and wages will receive a payment equal to 100 per cent of the amount withheld, up to a maximum payment of $50,000.
Eligible employers that pay salary and wages will receive a minimum payment of $10,000, even if they are not required to withhold tax.
If the amount to be credited below is the initial $10,000 minimum, no further amounts will be paid until what the entity is entitled to be paid exceeds the $10,000 minimum.
50% of the total paid in the first cash flow boost payment will be credited back in Apr-June and July-Sep quarters equally provided the employer is still active.
More info on cashflow assistance can be found here