Small business to bear the brunt of IR law changes, page-36

Reminds me of a relative back in the 80's...had a very successful operation going selling to businesses in western Victoria. Put together a business case for expansion 10 more employees double the size of warehouse..go go go...ah not so quickly. He was visited by some Union bloke who promptly told him what the new rules would be as far as employment was concerned. Relative realised that all this extra risk would only increase his Net by about 5%...Extra cost was in all the red tape and Union "entitlements". Plans were dumped and business sold(2 years later) while things were going well. Once bitten twice shy.
I also see lots of small businesses closing down ...this is good and bad as plenty of people should simply not be in business. Government exises and taxes eg. the beer industry are killing off small business. Socialism SUCKS.