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The Australian Treasurer Dr Jim Chalmers handed down his second budget on 9 May 2023. The 2023-24 Federal Budget contained a wide range of tax and superannuation related measures, with a focus on support for small businesses, encouraging investment in housing and clean buildings, changes to the Petroleum Resource Rent Tax and implementation of Pillar Two of the Organisation of Economic Cooperation and Development / G20 Two-Pillar Solution to address digitalisation of the economy.

Key changes are highlighted on this dedicated PwC web page, along with links to our in depth analysis.