TAX LAWSSuper crackdownThe Tax Office is to get sweeping powers to recover unpaid superannuation from businesspeople who deliberately liquidate companies to avoid their liabilities. Under new laws proposed by the Assistant Treasurer, Bill Shorten, the ATO will also be able to claw back income tax credits fraudulently claimed by directors of failed companies.WICKENBYKelly case droppedThe Wickenby tax fraud case against one of the country's most successful scientists, Graham Edmund Kelly, has ended with the Commonwealth withdrawing charges. The charges were dismissed yesterday as a consequence of Dr Kelly's ill health.HEALTHNIB cash returnShareholders in the private health insurer NIB Holdings yesterday voted to support a capital return of $75 million in cash - equivalent to 16? a share - following the failure of its bid to acquire fellow insurer GMHBA last year. The return is expected to be paid on July 21.TAKEOVERSCrescent acceptsCrescent Gold's directors have accepted a $68 million friendly takeover offer by fellow goldminer Focus Minerals in respect of their personal shareholdings. Focus last month offered one of its shares for every 1.18 Crescent shares held.