Increased depreciation and slight decrease in company tax sounds good but it's all end of year stuff and back end accounting for a business.
Increased costs, rent and 33% increase in Super expenses for employees is a direct grab of cash out of a business.
The original introduction of Super was a trade-off against wage increases. This new increase in Super is in addition to any future wage increases.
Cash flow has to increase to meet these obligations - All businesses (not just Aviation) will need to raise prices again to cover.
A slight positive for Aviation is a possible advantage for persons on the fringes of Aviation to invest in new aircraft. - i.e. Doctors etc. who may need a good 30% depreciation rate compared to the current 10% rate for aircraft. This may trickle some newer aircraft into flight schools and aero clubs for on-line rental.