increased taxes and saved on expenditure – then for good measure curried

favour with middle Australia by giving much of it back. Treasurer Wayne

Swan opted to sweat the small stuff rather than bust out any big

reforming moves. He showed tough love to lower-income earners and

welfare beneficiaries and no love to big earners. Neil Warren and Dale

Boccabella, professors at the Australian School of Business, see some

potential risks in the 2012 budget's game of halves, not least the fact

that the superannuation rules are again a'changing.