Worried you’re missing part of your refund? Remember, the low and middle income tax offset isn’t a refund on its own – it’s used to offset (or reduce) the amount of tax you pay. The offset amount you may be entitled to is automatically applied and could range between $255-$1080, depending on things like your taxable income and how much tax you’ve paid.
sole trader's who received JobKeeper payments need to include the payments as business income in the individual tax return, rather than as salary and wage.
As for a company, im not 100% sure of the exact procedure, but the jobkeeper would be assessable income for the company but there may be an allowable deduction for the payment to the eligible business participant. If the payment os only for a business participant and not an "employee", the company should not be required to be registered for PAYGW, but would most likely report it as a payment to an associated person on the annual company tax return. I would recommend having that clarrified though as like i said, i'm not 100% sure on the process for companies.