Personal income tax
- Increases in the low and middle income tax offset to apply in 2018-19.
- Other tax benefits (tax rates/thresholds and low income tax offset changes) to commence in 2022-23 and later income years.
- Extension of the provision allowing small business to instantly write-off asset purchases.
- Further consultation on Division 7A reform.
- Work Test changes.
- Spouse contributions.
- Bring-forward of the NCC cap.
- Tax relief for merging superannuation funds.
- ECPI administration simplification.
- Energy Assistance Payment.
- Improving the quality, safety and accessibility of aged care services.
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