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President Trump seeking 15% corporate tax rate - we're at 30% and Bill Shorten's having kittens

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The LNP's plan for company tax is:

  • Cut the small business company tax rate to 27.5 per cent for small businesses with a turnover less than $10 million.
  • Increase the unincorporated tax discount from 5 per cent to 8 per cent, capped at $1,000 for small businesses with a turnover less than $5 million.
  • Extend access to the instant asset write off so that small businesses with a turnover less than $10 million can instantly deduct each and every asset under $20,000.
  • Make life easier by simplifying Business Activity Statements (BAS), reducing reporting labels from seven to three.

The company tax rate will be progressively lowered to 25 per cent by 2026-27 for all companies.

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