BUDGET 2013: Fiddles play a two-part tune

A lethal kick to small enterprises in this year’s budget is combined with measures that set the scene for a superannuation revolution.

The last Gillard government budget before the election opens the way for one final but deadly kick at small enterprises. But it also sets the scene for a sharp lift in economic activity under an Abbott government and a new set of rules for superannuation funds.

The Gillard government will be remembered for its relentless attack on small enterprises. It is these attacks that have contributed so much to its unpopularity (Seven deadly Gillard sins).


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