The federal treasurer should be proud of this achievement. However, the case to improve workforce participation through reduced effective marginal tax rates, eliminating the top rate of tax and rewarding companies who have created the additional 1.7 million new jobs over the past 10 years is compelling.

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About 85 per cent of employers are saying they do not know the details and the challenge before the Government is to develop the regulations in a way that make it relatively simple for employers to implement.

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