The government’s jobs and growth budget for 2016-17 is its attempt to set a direction for the Australian economy at this transition point. It builds on the small business incentives from last year to include medium sized businesses with turnover up to $10 million. Big companies will have to wait for tax relief, although there is a path to phase in reductions in the corporate tax rate to a joint rate of 25%. Multinationals will be subject to a stringent diverted profits tax. Changes to super have been made for both high income and low income earners.
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