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Examples of Tax Cuts for Business

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EXAMPLES OF TAX CUTS FOR BUSINESS Large Regional Food Processing Business Large regional Australian owned food processor and marketer. The business has 600 employees, assets worth $215 million and annual turnover of $298 million. Value (2007) $ 45,100,000 3,587,500 451,000 3,075,000 3,280,000 2,665,000 Old tax** $ 2,563,638 99,255 2,706 12,264 24,600 106,600 2,809,063 1,780,838 4,589,901 ** Old tax – 1999 Payroll tax Land tax Stamp duty lease duty mortgage duty rental business duty* bank taxes Total taxes WorkCover charges Total taxes and charges * Abolished on 1 January 2007 New tax $ 2,249,775 44,668 0 0 0 0 2,294,443 1,438,646 3,733,089 Change $ -313,863 -54,588 -2,706 -12,264 -24,600 -106,600 -514,620 -342,192 -856,812 Change % -12.2% -55.0% -100.0% -100.0% -100.0% -100.0% -18.3% -19.2% -18.7% Medium Metropolitan Communications Manufacturer Medium sized metropolitan developer and manufacturer of telecommunication management systems operating in both the domestic and international market. The business has 68 employees and assets worth $19 million. Value (2007) $ Payroll tax Land tax Stamp duty lease duty rental business duty insurance duty motor vehicle duty** bank taxes Total taxes WorkCover charges Total taxes and charges * Abolished on 1 January 2007 ** Old tax - 1999 Old tax $ 294,544 10,020 960 123 41,000 4,920 7,790 359,357 70,837 430,194 New tax $ 256,919 4,815 0 0 41,000 3,075 0 305,809 60,324 366,133 Change $ -37,625 -5,205 -960 -123 0 -1,845 -7,790 -53,548 -10,513 -64,061 Change % -12.8% -51.9% -100.0% -100.0% 0.0% -37.5% -100.0% -14.9% -14.8% -14.9% 5,637,500 1,166,919 160,000 16,400 410,000 123,000 194,750 Small Regional Tyre Business Small regional tyre-retread business operating in the motor vehicle industry. The business has 18 employees, assets worth $5.6 million and annual turnover of $4.1 million. Value (2007) $ 810,000 717,500 82,000 25,625 Old tax* $ 16,963 1,980 492 1,025 20,460 31,383 51,843 New tax $ 13,130 1,768 0 0 14,898 30,151 45,049 Change $ -3,833 -213 -492 -1,025 -5,562 -1,232 -6,794 Change % -22.6% -10.7% -100.0% -100.0% -27.2% -3.9% -13.1% Payroll Tax Land tax Stamp duty lease duty bank taxes Total taxes WorkCover charges Total taxes and charges * Old tax – 1999

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