Half the Australian businesses that got a tax cut have banked the cash Half the Australian businesse, page-8

First, there is no evidence to suggest that those businesses employed anyone due to the tax cut. They may have planned on doing it anyway (causality is not determined).

Second, would it not be better to give personal tax cuts, therefore leaving more disposable income for consumers to spend in businesses. Extra demand by consumers may well have had the same or better effect on employment growth.

I would have thought that marginal changes in tax rate have very little if any influence on whether a business employs more people, or increase wages for existing workers as the government tries to push (LOL). Businesses make those decisions based on the demand for their good or service and profit margins....so in my view a personal tax cut would help them (and every working Australia, not to put a too fine a point on it) more than corporate tax cuts which will only really help foreign investors (considering franking and all).