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 end compulsory income management (IM) by abolishing programs like the SmartCard, BasicsCard and all related measures. Only voluntary IM options would be available.

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

The proposal would clear the current backlog of family and partner visa applications within 3 years. It would:

• cap family reunion visa wait times at 12 months
• reduce and simplify visa costs
• remove the balance of family test and broaden the definition of family
• repeal section 501 of the Migration Act 1958.

The proposal would be ongoing and start on 1 July 2026.

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.

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.

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.