In that case it will be part of the 2025 budget legislation due just 2 weeks prior to the 2025 election. That makes good sense otherwise it would need to be deferred until the 2026 budget.
If voters don't like the May 9 announcement then they have 2 weeks to vote them out and the new government can reverse the changes. The LNP would have to show that as election policy in that 2 weeks period though.
If the ALP were to use the gains from the excess super concessions to raise the low income threshold tax from $18k then game over for the coalition.
