Master Builders SA welcomes the increase in the tax-free threshold to $450,000 and the reduction in the top rate to 2.4%. However, the draft bill does not change the attack on a major job creating sector. A large portion of the 8% of individuals and 25% of companies the government admits will be worse off who generate significant, if not the most investment in South Australia. The Marshall Government does not appear to have properly considered the consequences of targeting this group.