As I was running through the most recent issue of our newsletter on the above topic, I discovered that one group that could potentially benefit from this are hawkers. They usually do not pay their wives for helping out at their stalls and thus generated more profits. If they pay their wives salaries, the profit would have dropped and that means lower personal tax for them. If the hawker is generating profit in hundreds of thousand of dollars (definitely possible for those famous stalls), they could save even more if they register the business as a company.
Another group that could benefit from this are doctors who own clinics.