We comment on the article appearing below. Offering incentives to attract business is commercially appropriate, however the rules must apply across the board so that all businesses can benefit. If the Queensland Government is to offer Payroll Tax and Land Tax concessions to lure big business, then it must also offer a similar concession to existing business operating in this State. To not do so is a form of prejudice. The effect is that small/existing businesses subsidise new businesses to their detriment. The Government negotiators charged with the responsibility of shaping our economy must ensure that its existing business base is treated to the same concessions and standards applicable to the big companies. The community has an expectation that the legal framework for the conduct of business in Queensland is fair and equal to all businesses.