Tax cut for individuals earning more than $80,000.
个人收入超过8万澳元将获得一定程度的减税
Increased eligibility to make concessional contributions to super but caps decreased
增加个人可减税养老金资格的适用范围，但是数额上限下降了
Increase in availability of Low Income Spouse Contribution Offset.
增加代替低收入配偶缴纳养老金而收到税务补助的适用范围
Extension of Low Income Super Offset
低收入者养老金补助政策的延续
If you are aged 65-74, from 1/7/17 you will be able to make concessional contributions regardless of whether you are working or not.
如果您是在65-74的年龄段，自2017年7月1日起，无论您是否工作，您都可以使用可减税养老金政策（过去是必须有工作收入才可以）
If you are under 75, from 1/7/17 you will be able to claim deductions on additional super contributions without having to enter complex salary sacrifice arrangements or being restricted if you have employment income. This makes concessional contributions much easier to make.
如果您在75岁以下，自2017年7月1日起，不再需要提供复杂的薪水牺牲协议或者受工资收入比例限制的制约，您都可以使用通过额外支付可减税养老金來省税的政策
If you earn over $250,000 a year， from 1/7/17, contributions tax paid by your Super Fund on your contributions will be taxed at 30% rather than 15%. This tax rate is still 15% lower than if that income was taxed in your individual name.
如果您年收入超过$250,000，自17年7月1日起，那么可减税养老金的税率将从15%上涨到30%，但是，它还是比放在您个人名下的收入税率（45%）少15%
The concessional contribution cap for all individuals will be reduced to $25,000 from 1/7/17.
自17年7月1日起，所有个人可减税养老金供款的上限将下降到$25,000。
If you have under $500,000 in your Super Fund you will be able to carry forward unused concessional cap amounts on a rolling five year basis from 1/7/17. For example if you contributed $10,000 per year for four years (Which is $15,000 per year below the cap amount) you would be eligible to contribute up to $85,000 as a concessional contribution in the fifth year (This is the annual cap amount of $25,000 plus four years of unutilised cap amounts).
自2017年7月1日起，如果您的养老金总额在$500,000以下，您的未用的可减税养老金上限额可以以5年为一个基准单位进行累计。例如，前4年，您每年缴纳养老金$10,000（每年还有$15,000 未用额度），第5年时您可以最多存可减税养老金$85,000(每年的额度是$25,000，加上前4年未用的额度 $15000*4 + $25000）
Increase in Small Business turnover threshold
上调小生意定义的年营业额上限
The small business turnover threshold is planned to be increased from $2m to $10m from 1/7/16. This opens up small business concessions to more businesses. Concessions include a lower tax rate, simplified depreciation and the ability to immediately deduct equipment purchases made before 30/6/17 under $20,000. Importantly however it does not apply to the valuable small business CGT concessions for which eligibility remains at $2m turnover.
自2016年7月1日起，小生意定义的年营业额上限将从200万澳元上调到1000万澳元。这意味着更多的企业将享受小生意减税优惠政策。优惠政策体现在以下：更低的税率，简化的折旧规则和可直接抵扣凡在2017年6月30日之前购买2万以下的可折旧的设备。但是，小生意的资本增值税的优惠还是只限于年营业额在200万以下的生意。
Cut to Small Business Tax Rate
下调小生意的税率
The tax rate for incorporated small businesses will drop from 28.5% to 27.5% from 1/7/16. To pass on a similar benefit to unincorporated businesses, the small business tax discount introduced in the last budget will be increased to 8% of tax payable up to $1,000 per person. An example of how this would work is if you received a trust distribution from your small business of $30,000 and say this was taxed at your 32.5% individual tax rate, you would receive a tax discount $780.
自2016年7月1日起，公司形式的小生意经营体的税率从28.5%下调至27.5%。非公司形式的经营体也有类似的减税政策，上一财政预算（2015/16）引入这一优惠政策，从2016年7月1日起，非公司形式的经营体将享受税金折扣从5%增加至8%，每人最高减税金额不超过1000澳元。例如，您收到来自小生意的信托收入分配30000澳元，假如您的个人所得税的税率是32.5%，那么您将得到$780（30000*32.5%*8%）的税金减免。
It should be noted that all changes above are dependent on legislation being passed by parliament to approve the changes.
需要注意的是：以上的所有变化是否实施取决于是否能在议会中通过。
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