Its fine that the Clubs / Tote consortiums applied for the wage subsidy, their staff lost jobs or days work over the period the subsidy applies too and its great that a Club can make a claim and continue to pay tote operators for the days that they would of worked. That is exactly what the scheme is for.
except for two or three clubs, i would suspect that the raceday income is the majority of the income for Clubs, whether that is hospitality packages, race day payments, tote turnover payments, compliance payments etc - the criteria from the Govt was a reduction of 30% of your income, so not having racedays would have impacted those clubs who scheduled to run meeting(s) over the period. they still have to pay track staff, maintenance, admin, management etc as well rates, insurance etc
also not quite right about clubs not paying tax, they pay GST and PAYE, but not income tax