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.
These businesses generated 34% of retail income and an operating profit before tax of $5.7 billion. In contrast, the just over 600 businesses employing 100 or more people and accounting for only 0.4% of all retail businesses in Australia, generated nearly 45% of all income. The operating profit before tax of these businesses was $5.3 billion.