Changes to the Commonwealth budget amount to a "siege" on family and small businesses, says a state premier in a scathing attack on the federal treasurer.
Queensland Premier David Crisafulli has rounded on Treasurer Jim Chalmers over reforms to taxing trusts, ditching credit card surcharges and a proposed ban on paying tax bills by credit card.
Proposed cuts to worker holiday visas were also in the firing line, all amounting to small businesses being "under siege".
The attack comes as the Crisafulli government this week reaches the halfway mark in its four-year term.
In his annual State of the State address on Monday, Mr Crisafulli said small and family businesses needed help not hindrance.
"Every time there's a different decision made out of Canberra that makes it more difficult for them, they give up the will to keep going," he said.
The flagged changes to trusts were not fair, the premier said.
"These aren't people who are trying to do something dodgy," he said in Brisbane.
"They were creating a structure that enabled them to have a bit of equity to pass on to their kids and employ people."
The recent removal of credit card surcharges was celebrated when there was no ability for businesses to claim them back, the premier said.
"Then the double whammy is the ATO says we'll whack you for the pleasure of paying the bill to the tax office by using credit cards so you can meet it."
The premier said Queenslanders were still grappling with four major crises two years after the LNP was elected to fix them - youth crime, health, housing, and cost of living.
"On all of them, we are making progress after a long period of time where the numbers went in the wrong direction."
In his speech to business leaders at a Centre for Economic Development Australia breakfast, the premier highlighted an "inbuilt injustice in Queensland", including an unfair cut of the GST.
"Western Australia has cut out an amazing deal ... but the beneficiary has been the states that haven't been prepared to do the hard yards," he said.
"We're not getting the upside Victoria and New South Wales get, and we have to call it out."