The proposal would remove the Fringe Benefits Tax (FBT) on entertainment expenses (including meals) provided to staff.

Policy start date of 1 July 2025.

The proposal would remove the Fringe Benefits Tax (FBT) on entertainment expenses (including meals) provided to staff.

Policy start date of 1 July 2025.

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

This proposal has three options.

Option 1: Personal income tax, company tax, and excise and customs duty

This option has three components:

The proposal has two components:

This proposal would reinstate the budget repair levy at 2 per cent for taxable incomes greater than $180,000 for a period of four years.

The proposal would take effect from 1 July 2019 and expire on 1 July 2023.

The fringe benefits tax rate would also increase to 49 per cent from 1 April 2019 and would be reduced to 47 per cent on 1 April 2023.