ZAP ZAP ZAP..... I can understand that you being a business owner and all requires some form of frwwdom in hiring and firing of staff, but think about ONE thing above all others........FAMILY This is the only real thing which will see any changes after the IR reforms, the IR changes will NOT, and I repeat wil NOT guarntee that BUSINESS will come back from overseas, after all millions goes into moving them their in the first place money which will not be willingly wasted by large companies already... also once this reform stuff happens offically, people will continue working until such time as their EBA's expire then its open slather for compnaies to wipe PENALTY rates etc etc, so who suffers well the FAMILY UNIT, KIDS WON"T see parents as parent will need to work TWICE as much as now to make the same money, more stress on family units will cause another huge increase in marriage break-ups, therefore eating more money from the government for payouts, which I am sure HOWARD will try and stop, because hungry CHILDREN make him smile. CRIME wil increase 2 fold, so jails will need more cash, so lets hope for JOHNNIE and his Corprate brides maids can afford it too!!!!! I for one would not hesitate to steal a rich mans car to buy food for my kids, because I would never work more than the 50 hours I already work and never be able to see my WIFE and kids again.....seriously though I have never stolen a thing before no criminal record BUT to feed hungry people or just be able to afford the basics I WOULD. SO ZAP I hope you do well in life if your business succeeds and the rest of us lose half our current wagers. If you thik its about GOOD workers and BAD ones, think again, its about SHAREHOLDERS, and the rewards they want , not what GOOD workers want.......