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1st tranche $10k to $50k tax free Accelerated Depreciation payment 20% Assisting business to pay ATO reduced > 30% relative to a sole trader turnover reduced by debts including low interest comparable period 1 yr ago >20% payment plans Turnover > $1BN and turnover Quarterly reporters can opt in for reduced > 50% relative to a monthly to get access to GST comparable period 1 yr ago refunds quicker Not subject to Major Bank LevyKeynesian theories - in general: argued that the key to providing economic stability was through the control of aggregate demand, and this necessitated a larger and growing role for governments in the economy in cases of inadequate aggregate demand. It will be of no surprise that John M. Keyne's theories came to prevalence and became popular in the mid 1930's; right during or at the end of "The Great Depression". He was most influential and created a whole school of economic thought, called 'Keynesians', The dramatic nature of "The Great Depression' and the severe hardships endured (like 25-30% unemployment), caused an economic re-think In short, the market left to it's own devices had failed! In these times, it was "market failure". 4 Keynes argued in his famous work, that the Government should use fiscal and monetary policy measures to actively ward off recessions. He argued for a bigger role of government than had previously been put forward. He created the notion of 'aggregate demand' (the sum of consumption + investment + net government spending + net exports), and argued it was the Goverment's job to stimulate the aggregate demand in periods of sluggish economic growth. That is, when private investment spending "I", and also consumption spending"C", drop off and are depressed during economic downturns; it should be replaced with Goverment investment spending "G component". 5 Keynes felt that the "laissez-faire" approach of simply waiting for the economy to tend towards full employment would take far too long. Many Keynesians disputed the natural tendency of the economy to move towards full employment (and higher economic growth) at all. Keynes famously stated that: in the long run, we are all dead. Keynes stated that high unemployment (and depressed economic growth) was a result of market failure and a deficiency in aggregate demand. He felt that the Government could rectify this by intervening and using expansionary fiscal policy to stimulate demand; hire workers on public projects, reduce unemployment and create economic activity again. Most Keynesians agree that an active wwwww wwwwwwwwww 'stabilisation approach' to monetary & fiscal policies, can help smooth out the fluctuations in the business cycle and reduce the severity of recessions." Keynes is also responsible for the theory of the "multiplier, which works with fiscal stimulus. That is why he felt that an increase in Goverment investment spending would be successful in stimulating the economy - because of the multiplied effect this spending would have on the economy