The opposition is criticising the federal government’s small-business capital gains tax (CGT) carve-outs, arguing the changes represent an admission that the budget was misjudged. Coverage across outlets reports that the opposition says the carve-outs are being introduced in response to concerns raised after earlier budget decisions, framing the policy as a shift driven by political and economic pressure rather than an original design. In the reporting, the opposition characterises the carve-outs as evidence that Labor’s approach did not meet expectations and requires adjustment to better support small businesses. The articles focus on the political argument put forward by the opposition, rather than detailed negotiations over the carve-outs’ technical settings or potential impact on taxpayers. While the government’s rationale is not presented in the provided excerpts, the common thread across sources is the opposition’s claim that the revised treatment for small businesses is effectively a correction to budget outcomes. The dispute is therefore framed as part of an ongoing contest over budget policy and its implications for small businesses.