Recommendation 11

We are particularly concerned for ‘bricks-and-mortar’ retail which is unable to compensate for physical closure, as well as businesses such as those in the ‘live events’ industry which, though not legally forced to cease operations, have seen a collapse in business due to health restrictions. The lack of targeted support for these businesses is exacerbating the divide between those which have had to close, and those which have not. We are also concerned that the lack of a targeted approach may be resulting in the perverse situation of the taxpayer inadvertently propping up large businesses which have done well during the pandemic.