Losser : Big company ( didnot pay tax), people no working  (didnot pay tax) investor ( super and property investor didnot pay tax

winner : boss who provide job ( goverment say thank you , not just fine you all the time , they know you complaint all the time and ready to go  offshoes and so many already offshoes( not come back anymore), hardworking people ( tax payer ) small and medium business ( but the 10 concession not clearly written down so not really know, still not clear is play game concession or real concession base on globalization tax), incentive for young people to work why ( because young people spent money very easy benefit for economy )