Lift the personal income tax-free threshold from $18,200 to $60,000, returning $3,500+ annually to low- and middle-income earners.

1. Make superannuation contributions optional, with incentives for voluntary savers, addressing the failure of over 50% of retirees relying on pensions after 30 years.
2. Option for workers to direct ‘superannuation’ to their principal residence at the concessional tax rate (15%) up to a lifetime cap of $1,000,000 in pre-tax income.