澳洲联邦政府近期修法，新法让中小企业享有减税福利。针对年营业额 5000 万澳币的中小企业，公司税从 30% 下降至 25%。
新税改将逐步实施，2016-17 年，从营业额低于 1000 万的企业减税至 27.5% 开始。
减税福利有助超过 320 万家中小企业，影响总僱员规模约 650 万名员工。
英文版/ English Version
Company tax cuts for small business
The Australian government has recently achieved changes to the law to reduce company tax for small and medium size businesses.
The changes will lower the company tax rate from 30 to 25 per cent for businesses with an annual turnover of up to $50 million.
This will happen in stages, with the tax rate for businesses with a turnover of less than $10 million being reduced to 27.5 per cent for 2016-17.
The tax reductions will help 3.2 million small and medium sized businesses who employ 6.5 million workers.
This will be good for jobs, the economy and small businesses. Small business owners now have more incentive to work hard, and have more money available to reinvest and expand their businesses and employ more people.