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.
Taxation reforms for consideration in the short term â to support business development and restructure in a time of change In our view potential Australian business tax reform in the short term should address Australian tax impediments for businesses which restructure in a changing economy.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.