Minimum employer superannuation contribution rate for firefighters and paramedics

Summary of proposal

The proposal would amend the Superannuation Guarantee (Administration) Act 1992 to increase the employer superannuation contribution rate for firefighters and paramedics so that the rate is equal to that of Australian Defence Force workers (i.e. superannuation contributions equal to 16.4% of salary).

The proposed policy would start on 1 July 2025.

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Digital services tax

Summary of proposal

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:

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Digital services tax

Summary of proposal

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:

Read more

Digital services tax

Summary of proposal

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:

Read more

Digital services tax

Summary of proposal

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:

Read more

Digital services tax

Summary of proposal

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:

Read more

Digital services tax

Summary of proposal

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:

Read more

Digital services tax

Summary of proposal

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:

Read more

High frequency trading

Summary of proposal

The proposal would introduce a low-rate financial transactions tax (FTT) of:

  • 0.1% tax rate for transactions involving equity securities and debt securities
  • 0.012% tax rate for transactions involving derivatives

The proposal would apply on an ongoing basis from 1 July 2025.

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High frequency trading

Summary of proposal

The proposal would introduce a low-rate financial transactions tax (FTT) of:

  • 0.1% tax rate for transactions involving equity securities and debt securities
  • 0.012% tax rate for transactions involving derivatives

The proposal would apply on an ongoing basis from 1 July 2025.

Read more