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Writer's pictureUHY Haines Norton

The 2024 Federal Budget


By Tina Zawila


Have you already forgotten that the Federal Budget was handed down this month?  If you have, you could be forgiven as it was what some might call, a ‘bland’ budget.  There really wasn’t much to report and it felt a little “same same” as last year with Cost of Living again the main talking point.  However, aside from the already announced tax cuts and further energy relief, there really wasn’t much in this budget addressing this issue.

So what were the talking points from this year’s budget?

·         The forecast budget surplus for the current year is $9.3billion, but then forecast deficits for the next four years with a budgeted deficit reaching $24.3b in 2027-28.

·         The Stage 3 tax cuts will come into effect from 1 July 2024 to deliver bigger tax cuts for low and middle-income Australians.

·         The Government will spend $3.5billion over the next three years to extend and expand the Energy Bill Relief Fund to provide a $300 rebate to all Australian households and a $325 rebate to eligible small businesses.

·         After the impact of last year’s 7.1% indexation applied to the Higher Education Loan Program (HELP) the Government has decided to limit the indexation to the lower of either CPI or WPI (Wage Price Index) and they have backdated this to 1 June 2023.  This means the 7.1% will be reversed and replaced with 3.2% on student loans via an indexation credit.

·         Superannuation will be paid on Paid Parental Leave for births and adoptions on or after 1 July 2025.

·         Two new tax incentives to invest in new industries including critical minerals and hydrogen production were announced as part of the Government’s Future Made in Australia package.

The key thing to remember about Federal Budget announcements is that they are merely announcements and are subject to the successful passage of relevant legislation before they can be relied upon, and this can take months (even years in some cases).  Therefore, it’s important to seek professional advice before acting on any of these matters.

The professional team at UHY Haines Norton are here to help you navigate the tax system as it applies to you, call us today on 4972 130.

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