Who are the budget winners and losers?

Some of the winners in this year's budget are women, the elderly, taxpayers and small business. (AAP)

WINNERS AND LOSERS IN THE 2021/22 BUDGET

WINNERS

Small Business - Incentives to innovate and grow

Taxpayers - Extended relief for low and middle income earners

Elderly - More home care packages and a radical overhaul of aged care system

Women - Steps towards better safety and respect in the workplace

People with mental health issues - Big focus on new types of services

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LOSERS

Underemployed - Virtually no mention of underemployment as an issue

Recreation and culture sector - Drop in funding of 19 per cent in real terms over next four years

Sport sector - Drop in expenses of 42 per cent in real terms over four years

National parks - Drop in expenses of 19 per cent over four years

Rural assistance - To fall by 39 per cent in real terms over four years

Air transport - 75.6 per cent dip in expenses over four years