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This broad examination of the Australian tax system was handed down on May 2, along with the government's response. The government will adopt the following key changes in the first phase:

• the introduction of a 40% 'resource super profit tax' on the mining sector

• an increase in the compulsory super guarantee rate from 9% to 12%

• a reduction in the company tax rate from 30% to 28%

• an increase in the eligibility age for the super guarantee from 70 to 75

• a reinstatement of the $50,000 concessional contributions cap from 1 July 2012 for those aged 50 or over who have a super balance of less than $500,000

• the creation of a new $700 million infrastructure fund for the states and territories

• improvements to the depreciation rules that apply to small businesses.

These changes will be implemented gradually, assuming they pass successfully through parliament. Many commentators expect more changes to be announced during the federal election campaign including:

• simpler tax returns

• an increase in the tax free threshold from $6,000 to $25,000

• a 40% discount on non-business related savings income, including all residential rental income and losses, and capital gains.

The following key recommendations may be revisited by the current or future governments:

• the abolition of super contributions tax

• a halving of tax on super fund earnings to 7.5%

• a reduction of the company tax rate to 25%

• the simplification of the Capital Gains Tax regime

• the abolition of stamp duty.

The Rudd government has permanently ruled out the following:

• means testing or imposing a land tax on the family home

• the removal of the Medicare levy

• the removal of dividend imputation

• the abolition of the luxury car tax

• an increase in the rate of the GST

• the removal of tax-free super payments for those aged over 60.

Further light will be shed on the Rudd government's intentions leading up to the federal election. As always, we will update you as information comes to hand.

The Cooper Review

Since the introduction of the Super Guarantee in 1992, all Australians who meet the definition of 'employee' have had compulsory super contributions made on their behalf. Changes to the superannuation system therefore affect the majority of the working population.

The Cooper Review aims to make sure Australia's superannuation system works in the best interests of all members to maximise retirement incomes.

At the time of writing, the Cooper panel had released a some preliminary recommendations. Those that may affect your circumstances include changes to the Self Managed Super Fund (SMSF) rules about in-house assets, related party transactions, and allowable investments.

The final report of the Cooper Review should be handed down on June 30 this year. We will keep you fully informed of issues expected to affect you.

Bongiorno - Tax Agents and Accountants Sydney firm founded in 1964, please visit Bongiorno & Partners Sydney Accounting Services Sydney. We can help with all Financial Planning, Tax Accounting needs, Tax Return, Insurance and Finance.

2008 Super Duty: Boundless Truck Passion Lingers

Lights flashed and music blasted to introduce the equally rugged new truck from Ford – 2008 Super Duty. Mark Fields, Ford president for the Americas, and Bob King, UAW vice president emerged from the huge, bright red pickup truck. They were welcomed by an enthusiastic crowd composed of about 1,200 KTP employees, media members and government dignitaries.

"The passion for Super Duty is absolutely boundless. This truck already has received one of the highest accolades, Texas Truck of the Year," said Fields. "More than 10,000 consumers -- some current customers, some new -- have already expressed serious interest in Super Duty." King added, "Boy, are we excited about Super Duty! Ford has given us a great design, and we have a great membership here who can build the best product in the world."

The 2008 Super Duty is given increased capabilities. It is also equipped with enhanced Super Duty Ford OEM truck parts including the new chassis and the combination of high performing powertrain, suspension and axle to provide greater towing capacity and maneuverability without sacrificing comfortable ride.

The remake version of the truck also boasts its Ford Super Duty power mirror, clean-diesel engine, redesigned grille, sculpted fender flares and fender-mounted air vents, and a host of innovative features. Simply, the truck carries with it the "Tough Ford Built." Production versions of the truck are now manufactured at Ford's Kentucky Truck Plant (KTP). According to KTP plant manager Todd Bryant, the new Super Duty is meeting or exceeding the company's internal targets. "Super Duty is a week ahead of schedule, and the quality is right where we want it to be. The trucks will be in dealer showrooms in the first quarter of 2007, as promised."

The introduction of a powerful and striking Super Duty is crucial to Ford. According to Jim Sanfilippo, auto analyst of Automotive Marketing Consultants Inc., "Super Duty is pivotal to Ford's North American vehicle lineup, considering that the truck represents about 40 percent of total F-Series sales in a very profitable full-size truck market."

Ford's F-Series has established a reputation for Ford. When one speaks of the F-Series, they mean no less than quality and performance. This fact is not only known by Ford F-Series parts dealers but by aficionados and critics as well. These trucks alleviate the company's ailing existence to stand the complexities and rigorous demands of the automotive market. For the model year 2008, Ford will be keeping its boundless passion in the manufacture of trucks and this will be mated to all-new Super Duty.

About the Author

Chuck, a 38 year old freelance writer from Charleston, South Carolina, has been specializing on automotive-related articles and news. He has a degree in Automotive Technology.

I try to instal kaspersky and super anti virus but it says the system admin set policies to prevent dis instal?

i dont know a lot about computers but when i try to install kaspersky and super anti virus it says the system administrator set policies to prevent this installation. also i installed malwarebytes and when i try to run it nothing happens
i dont know a lot about computers but when i try to install kaspersky and super anti virus it says the system administrator set policies to prevent this installation. also i installed malwarebytes and when i try to run it nothing happens. and i am on safe mode in administrator profile

The account you are logging onto the pc with does not have permissions to install or change programs. You will need to speak to the person who installed your pc or if you have the password for an account set up on the machine that has administrative permissions, you can use that to log in and install the software.

Nothing super about a tax that hinders investment
Kevin Rudd was quoted on radio on Thursday as saying the new tax on mining "super profits" would apply only when super profits were actually being made. He also said that if the tax did not go ahead, there would be no funds to support the proposed reduction in company tax, or investment in new infrastructure.

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