Reduction of company tax to 25%.
Associated reductions to fringe benefit tax and witholding taxes.
ACT would impose a Regulatory Responsibility Act, requiring government to answer some tough questions before signing any new regulation into force
Gut legislation that impose the greatest level of compliance costs on business, including the Resource Management Act, the Employment Relations Act, the Health and Safety in Employment Act and the Holidays Act

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Alignment of depreciation rates more closely with the useful life of assets
Businesses will also be allowed to calculate their provisional tax payments based on their GST returns
$9.9 million to develop an improved government portal, biz.org.nz, allowing easier access to all government services
An additional $6.62 million is to be spent on mentoring for Small Business and advisory boards for businesses
Removing barriers to R&D investment

Reduce the cost of doing business
Fix the RMA
Improve health and safety laws
Bring in a new Act incorporating the best of the Employment Contracts Act 1991 and the Employment Relations Act 2000
Cut taxes to reward effort

Progressively reduce business compliance costs
Ensure accident compensation is made fairer, more efficient, and more cost effective
Apply incentives to business activities which add value, create employment, provide export growth (or import substitution), and/or contribute to regional development
Develop Business Angel Networks to improve co-ordination between entrepreneurial opportunities and investment preferences
Ensure Trade and Enterprise New Zealand focuses increasingly on the development of emerging markets

Encourage more New Zealanders to become entrepreneurs by promoting positive attitudes towards wealth creation and business success.
Retain the Ministry of Economic Development, but re-focus key elements of their work away from 'picking winners' and towards removing impediments to business
Reduce company tax to 30 cents in the dollar over the next three years
Develop, in consultation with business, a tax-free 'holiday' for new businesses