My business partner has just moved from a sole trader to a company. This occurred on the 1st January 2020. She runs three casual staff iin her domestic cleaning business. Because she moved entities, it does not seem likely that she will receive the cashflow boost. She was in business since March 2018 as a sole trader trading under the same business and employing the same staff. Should she still be eligible even though she did not lodge a company tax return in2019?