The terms of that program are particularly nasty, though. You can't really rely on it unless your revenue is going to be way below a million, because it locks in for the following year. If you have a spike in revenue (hooray, good year!) your cut is suddenly 30% in the next financial year even if your revenue drops way below a million.

They didn't have to do it this way, which really makes me wonder what their intent was. They could have gone with a simple system like 'we look at how much you made this year, and everything over 1 million is taxed at 30%', but instead we got a weird complex system.