12 May 2021 Share and print this article Share Print With the Australian economy having weathered the last 14 months incredibly well notwithstanding continued global economic, political and public health uncertainty, Budget 2021 is seeking to manage an increasingly complex dichotomy: how does Australia enhance our reputation as a country which is "innovation friendly", focused on business prosperity, and welcoming to global human capital, while at the same time keeping our international borders closed for the foreseeable future? In this Budget, the Government is looking to send a message that it is capable of managing this dichotomy effectively through a series of tax measures designed to: