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"If the legislation applies to me, can my company claim a tax deduction for employing family members who are performing principal work?
Yes. Even though your family members are associates, the company can claim deductions for payments made to your family members provided they do principal work. These family members count towards the company meeting the employment test if the market value of the principal work they do is at least 20% of your company's principal work.
What happens if my company or trust continues to pay my spouse for non-principal work, for example, answering the telephone at a home office or completing my BAS?
If your company or trust is a personal services business it will be able to make these payments and be entitled to a tax deduction so long as the amounts paid are reasonable taking into account the work actually performed by your spouse.
If your company is not a personal services business, it will not be allowed a deduction for the amount paid to your spouse for non-principal work, such as answering the telephone at a home office. The amount paid to your spouse will not be allowed as a deduction to your company but will be attributed to you and included in your assessable income. The amount will not be included in your spouse's assessable income.
Where the payments to your spouse are not allowed, any PAYG withholding tax remitted by your company on behalf of your spouse can be credited to you. "
Вообще я бы сходила к хорошему бухгалтеру или тах агенту что б потом спокойно спать. 
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