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The Federal Treasurer, Mr Scott Morrison, handed down his third Budget on 8 May 2018. Mr Morrison said the Budget is focused on further strengthening the economy to "guarantee the essentials Australians rely on” and "responsibly repair the budget”. With a deficit of $18.2b in 2017/18 and $14.5b in 2018/19, the Budget is forecast to return to a balance of $2.2b in 2019/20 and a projected surplus of $11b in 2020/21. The government is proposing a three-step, seven-year plan to make personal income tax "lower, fairer and simpler”. The Budget also contains additional measures to counter the black economy, particularly in response to the report from the Black Economy Taskforce, including expanding