Employers claiming JobKeeper on behalf of fictitious employees are being pursued by an ATO investigation. Documents obtained using a freedom of information (FOI) application show that, by the end of September, the ATO was investigating 5,974 cases of “inflated employees” in applications for the wage subsidy.

https://www.abc.net.au/news/2021-01-29/ato-probes-jobkeeper-cash-for-prisoners,-dead-and-other-fraud/13096864