The 2019 Federal Budget has been handed down and it is an interesting situation we find ourselves in. 

With a Federal Election pending it would appear that Scott Morrison and Josh Frydenberg’s first budget is one to go to an election with.

The key measures announced being: 

• Tax cuts focusing on low and middle income earners 
• Significant Infrastructure spending 
• Energy payments subsidies 
• Superannuation changes to the age eligibility for making contributions 
• A return to a Budget Surplus after 10 years 
• Immediate write off for certain assets the threshold will increase to $30,000 for certain businesses 

• Tax cuts focusing on low and middle income earners 
• Significant Infrastructure spending 
• Energy payments subsidies 
• Superannuation changes to the age eligibility for making contributions 
• A return to a Budget Surplus after 10 years 
• Immediate write off for certain assets the threshold will increase to $30,000 for certain businesses