The proposal would reintroduce the Small Business Energy Incentive (SBEI) and extend the duration of SBEI for 3 years. The proposal would also increase the bonus tax deduction up to $30,000 for eligible technology and assets that make their businesses more energy efficient.

The proposal is eligible for small and medium businesses (including all primary producers) with turnover up to $50 million.

The proposal would introduce an annual tax levied on high wealth individuals where their wealth exceeded $100 million with the following rates:

• 5% of the individual’s net wealth between $100 million - $1 billion; and
• 10% of the individual’s net wealth above $1 billion.

There would be a 10% limit of capital flight per year.

The proposal would be ongoing and start on 1 July 2025.

The proposal would introduce an annual tax levied on high wealth individuals where their wealth exceeded $100 million with the following rates:

• 5% of the individual’s net wealth between $100 million - $1 billion; and
• 10% of the individual’s net wealth above $1 billion.

There would be a 10% limit of capital flight per year.

The proposal would be ongoing and start on 1 July 2025.

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services: