EMS training is in gyms, wellness and beauty centers, as well as in competitive sport, rehabilitation and medicine. Elite athletes use EMS in addition to their training in order to improve their strength and speed. Physical therapists make use of EMS for joint-sparing muscle formation and for targeted back exercises. Personal trainers, gyms and beauty centers concentrate on the fitness and beauty aspects: body shaping through muscle formation and catabolism of fat, stimulation of metabolism and tightening of connective tissue.
It is true the corporate tax rate at 30% is higher than some other countries in our region, but it is average compared to G7 countries. Further, Australiaâs franked dividends system means Australian shareholders already enjoy favourable tax conditions on income earned from their investment in companies.
Ernst & Young is ready to engage in the policy process after the Tax Forum, which will shape Australiaâs future economic environment. * * * * To discuss these issues, please contact in the first instance Alf Capito +61 2 8295 6473 Alf.Capito@au.ey.com and Tony Stolarek +61 3 8650 7654 Tony.Stolarek@au.ey.com.or example the UK is reducing its Corporation Tax rate (26% for 2011-12) in stages to a 23% company tax rate by 2014. â¢ Canada, which is highly comparable to Australia, is moving towards a headline corporate tax rate of 25% for 2012.