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What a difference a year makes. The 2010 Budget was announced on 20 May 2010, bringing in far-reaching changes. Outlined below are the more topical changes.

In April 2008 the Government released a discussion document that looked at the merits and possible methods of “income splitting” as a means of providing additional support to families with children.

“Pay for performance” is a topic that can create heated debates amongst employers as well as employees.