what's going on for gir, page-12

I have read more about the proposed tax and now I understand- well I think I do. I am not an Aussie so I don't think like an Aussie, so you guys may be able to set me right.
The tax is proposed, and it kicks the shit out of mining shares. Super funds that are invested in this segment take a huge hit. But the govt uses this tax to be able to afford a cut in the company tax rate. Companies are then able to afford an increase in compulsory super which is paid into super schemes to restore the loss due to the huge fall in mining share value.

Surely this is a huge stroke of genius in any f#*%#&* language?