The proposal would double the asset cap for early stage venture capital limited partnerships from $50 million to $100 million, and lift the venture capital cap to $500 million. From July 2026, both caps would be indexed with the consumer price index (CPI).

The proposal would start on 1 July 2025.

The proposal would grant deductible gift recipient (DGR) status to the Headstone Project South Australia.

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

The proposal would grant deductible gift recipient (DGR) status to the Headstone Project South Australia.

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

The proposal would grant deductible gift recipient (DGR) status to the Headstone Project South Australia.

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

The proposal would grant deductible gift recipient (DGR) status to the Headstone Project South Australia.

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

The proposal would allow businesses to access:

• live music venues offset – 10% tax offsets for the costs of hosting live music
• touring artists offset – 50% offset for travel expenses
• theatre production offset – 40% tax offset for the costs of live theatre production.

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

The proposal would allow businesses to access:

• live music venues offset – 10% tax offsets for the costs of hosting live music
• touring artists offset – 50% offset for travel expenses
• theatre production offset – 40% tax offset for the costs of live theatre production.

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

The proposal would allow taxpayers to choose to claim a $1,000 instant tax deduction instead of claiming individual work-related expenses.

To be eligible for the instant tax deduction, taxpayers must earn labour income.

Taxpayers claiming more than $1,000 in work-related deductions will still be able to do so in the usual way. Charitable donations and other non-work-related deductions would continue to be claimed on top of the instant tax deduction.

The proposal would start on 1 July 2026.

The proposal would allow taxpayers to choose to claim a $1,000 instant tax deduction instead of claiming individual work-related expenses.

To be eligible for the instant tax deduction, taxpayers must earn labour income.

Taxpayers claiming more than $1,000 in work-related deductions will still be able to do so in the usual way. Charitable donations and other non-work-related deductions would continue to be claimed on top of the instant tax deduction.

The proposal would start on 1 July 2026.

The proposal would allow taxpayers to choose to claim a $1,000 instant tax deduction instead of claiming individual work-related expenses.

To be eligible for the instant tax deduction, taxpayers must earn labour income.

Taxpayers claiming more than $1,000 in work-related deductions will still be able to do so in the usual way. Charitable donations and other non-work-related deductions would continue to be claimed on top of the instant tax deduction.

The proposal would start on 1 July 2026.