Part 1: Revenue Measures
| 2005-06 $m |
2006-07 $m |
2007-08 $m |
2008-09 $m |
|
|---|---|---|---|---|
| ATTORNEY-GENERAL'S | ||||
| Australian Customs Service | ||||
| Asian Development Bank – customs duty concession | .. | .. | .. | .. |
| Civil Aviation Safety Authority – long-term funding strategy(b) | - | - | - | .. |
| Customs accredited client programme | - | - | - | - |
| Import Processing Charges – restructure | 5.0 | 5.1 | 5.2 | 5.3 |
| Imports – additional revenue compliance activities(b) | 10.8 | 23.2 | 24.8 | 26.5 |
| Tariff concessions – abolishing the three per cent tariff on business inputs | -290.0 | -300.0 | -320.0 | -340.0 |
| Federal Magistrates Court | ||||
| Family law disputes – increased capacity(b) | 1.4 | 1.4 | 1.4 | 1.4 |
| Insolvency and Trustee Service Australia | ||||
| Insolvency and Trustee Service Australia – implementation of cost recovery review | - | 6.9 | 6.9 | 6.9 |
| Portfolio total | -272.8 | -263.4 | -281.7 | -299.9 |
| COMMUNICATIONS, INFORMATION TECHNOLOGY AND THE ARTS | ||||
| Australian Film, Television and Radio School | ||||
| Australian Film, Television and Radio School – relocation(b) | nfp | nfp | nfp | nfp |
| Australian Sports Commission | ||||
| EuroHub – European training base for Australian athletes(b) | - | 0.7 | 0.7 | 0.7 |
| Portfolio total | - | 0.7 | 0.7 | 0.7 |
| EDUCATION, SCIENCE AND TRAINING | ||||
| Department of Education, Science and Training | ||||
| James Cook University – Additional Veterinary Science and Tropical Agriculture Places(b) | - | .. | .. | 0.1 |
| Our Universities – additional medical places at James Cook University(b) | .. | .. | .. | .. |
| Portfolio total | .. | .. | .. | 0.1 |
| EMPLOYMENT AND WORKPLACE RELATIONS | ||||
| Australian Communications Authority | ||||
| Radiofrequency Electromagnetic Energy Programme – maintain funding(b) | -0.2 | -0.2 | -0.2 | -0.2 |
| Portfolio total | -0.2 | -0.2 | -0.2 | -0.2 |
| ENVIRONMENT AND HERITAGE | ||||
| Department of the Environment and Heritage | ||||
| Water Efficiency Labelling and Standards Scheme(b) | 2.0 | 0.4 | 0.5 | 0.4 |
| Portfolio total | 2.0 | 0.4 | 0.5 | 0.4 |
| FINANCE AND ADMINISTRATION | ||||
| Department of Finance and Administration | ||||
| Royal Australian Mint buildings – refurbishment(b) | - | - | - | 0.9 |
| Portfolio total | - | - | - | 0.9 |
| FOREIGN AFFAIRS AND TRADE | ||||
| Department of Foreign Affairs and Trade | ||||
| Providing for Australia's Security – biometrics for border control – progressive introduction of ePassports(b) | 11.0 | 18.6 | 20.3 | 20.7 |
| Portfolio total | 11.0 | 18.6 | 20.3 | 20.7 |
| HEALTH AND AGEING | ||||
| Department of Health and Ageing | ||||
| Pharmaceutical Benefits Advisory Committee – cost recovery arrangements | - | - | 11.1 | 11.2 |
| Private Health Insurance Ombudsman | ||||
| Private Health Insurance – increased funding for the Private Health Insurance Ombudsman through an increase in the Complaints Levy(b) | 0.2 | 0.2 | 0.2 | 0.2 |
| Portfolio total | 0.2 | 0.2 | 11.3 | 11.4 |
| IMMIGRATION AND MULTICULTURAL AND INDIGENOUS AFFAIRS | ||||
| Department of Immigration and Multicultural and Indigenous Affairs | ||||
| Asia Pacific Economic Cooperation 2007(b) | 0.1 | 0.2 | 0.4 | 0.4 |
| Migration Programme – increase of up to 20,000 skilled places(b) | 5.2 | 5.3 | 5.5 | 5.7 |
| Migration Programme – seasonal harvest workers – increased working holiday makers(b) | 0.9 | 2.0 | 2.0 | 2.1 |
| Migration Programme – Trade Skills Training Visa – arrangement for regional Australia(b) | 1.0 | 2.9 | 4.0 | 4.1 |
| Migration Programme – Two-Stage Skilled Designated Area Sponsored visa(b) | - | - | - | 0.4 |
| Skilled migration promotion(b) | 9.5 | 9.7 | 9.9 | 10.2 |
| Providing for Australia's Security – biometrics for border control – phased application of identification technology(b) | 10.4 | 10.7 | 11.0 | 11.3 |
| Portfolio total | 27.0 | 30.8 | 32.7 | 34.1 |
| INDUSTRY, TOURISM AND RESOURCES | ||||
| Department of Industry, Tourism and Resources | ||||
| Industry Capability Network Limited and Supplier Access to Major Projects Programme – extension(b) | -0.3 | -0.3 | -0.3 | - |
| Portfolio total | -0.3 | -0.3 | -0.3 | - |
| PRIME MINISTER AND CABINET | ||||
| Australian National Audit Office | ||||
| Australian National Audit Office – changes to the auditing environment(b) | 1.3 | 1.3 | 1.4 | 1.4 |
| Portfolio total | 1.3 | 1.3 | 1.4 | 1.4 |
| TRANSPORT AND REGIONAL SERVICES | ||||
| Civil Aviation Safety Authority | ||||
| Civil Aviation Safety Authority – long-term funding strategy(b) | 4.9 | 4.8 | 9.2 | 14.1 |
| Department of Transport and Regional Services | ||||
| Motor vehicle standards – improved service standards and lower fees(b) | -1.6 | -1.6 | -1.6 | -1.6 |
| Stevedoring Industry Finance Committee | ||||
| Asbestos Claims Management(b) | -2.5 | -1.9 | -1.7 | -1.7 |
| Portfolio total | 0.8 | 1.3 | 5.9 | 10.8 |
| TREASURY | ||||
| Australian Prudential Regulation Authority | ||||
| Superannuation Choice – implementation(b) | 1.6 | 0.9 | 1.0 | 1.1 |
| Australian Taxation Office | ||||
| Approval of Bendigo Stock Exchange for the purpose of the foreign investment fund rules | .. | .. | .. | .. |
| Asian Development Bank – income tax exemption for Australian staff | .. | .. | .. | .. |
| Australian companies' foreign branch profits – operation of ships and aircraft in international traffic | - | - | - | - |
| Capital gains tax – extending the marriage breakdown roll-over relief and related amendments | -1.0 | -1.0 | -1.0 | -1.0 |
| Civil Aviation Safety Authority – long-term funding strategy(b) | - | - | - | -5.0 |
| Company losses – further amendments to the loss recoupment rules | * | * | * | * |
| Consolidation – changes to the loss rules | - | -5.0 | -1.0 | -1.0 |
| Consolidation – extension of time to make irrevocable elections | * | * | * | * |
| Denial of deductions for illegal activities | * | * | * | * |
| Extension of tax-timing hedging rules | * | * | * | * |
| Film Licensed Investment Company scheme – two year extension | - | -4.0 | -4.0 | - |
| Forestry – extension of the 12-month prepayment rule for managed investment schemes | - | - | -30.0 | -35.0 |
| Franking deficit tax offset | .. | .. | .. | .. |
| Fringe benefits tax – exemption for certain payments to worker entitlement funds | - | - | - | - |
| Imputation – share capital tainting | .. | .. | .. | .. |
| Inclusion of film copyright in the effective life regime | -15.0 | -35.0 | -55.0 | -70.0 |
| Indirect tax concession scheme – concessions for diplomats and consular missions | .. | .. | .. | .. |
| Mature age worker tax offset – extended definition of net income from working | -70.0 | -75.0 | -75.0 | -75.0 |
| Medicare levy – increasing the Medicare levy low income thresholds | -38.0 | -19.0 | -18.0 | -18.0 |
| Medicare levy surcharge – lump sum payments in arrears offset | - | -0.1 | -0.1 | -0.1 |
| New international taxation arrangements – foreign income exemption for temporary residents | - | - | -50.0 | -55.0 |
| New international taxation arrangements – not proceeding to treat 'ceasing to be an Australian resident' as a taxing point for the employee share scheme rules | * | * | * | * |
| New international taxation arrangements – reforms to the capital gains tax treatment of non-residents | -50.0 | -50.0 | -65.0 | -65.0 |
| New international taxation arrangements – removal of foreign loss and foreign tax credit quarantining | - | - | -25.0 | -25.0 |
| Non-commercial loans – bringing forward the effect of previously announced changes | * | * | * | * |
| Not proceeding with proposed changes to the taxation of partnerships and joint ventures | - | - | - | - |
| Not proceeding with the generic regime for the taxation of rights | 35.0 | 50.0 | 55.0 | 65.0 |
| Personal income tax – closure of Operation HUSKY for taxation purposes | - | - | - | - |
| Personal income tax – exclusion of purely cosmetic procedures from the medical expenses offset | - | 10.0 | 10.0 | 10.0 |
| Personal income tax – foreign income exemption for Australians working in Iraq | -1.0 | - | - | - |
| Personal income tax cuts | -3,100.0 | -5,600.0 | -6,250.0 | -6,700.0 |
| Petroleum resource rent tax – modifications to the proposed gas transfer price regulations | - | - | - | - |
| Petroleum resource rent tax – policy modifications | - | -45.0 | 21.0 | 1.0 |
| Philanthropy – establish new general deductible gift recipient categories | - | .. | -11.0 | -11.0 |
| Philanthropy – updating the list of eligible deductible gift recipients | * | * | * | * |
| Review of International Taxation Arrangements – changes to the definition of 'commencing day' | * | * | * | * |
| Review of International Taxation Arrangements – removing inappropriate consequences that follow from the listing of a country | .. | .. | .. | .. |
| Superannuation – closure of the Superannuation Holding Accounts Special Account to new employer deposits | - | * | * | * |
| Superannuation – splitting of superannuation contributions | 4.5 | 5.3 | 4.0 | 3.6 |
| Superannuation – surcharge abolition | - | -650.0 | -875.0 | -990.0 |
| Superannuation – tax treatment of superannuation annuities on marriage breakdown | - | - | -1.0 | -2.0 |
| Superannuation – transitional period to comply with the choice of fund insurance requirement | -0.2 | -1.1 | -2.0 | -2.2 |
| Superannuation – use of Superannuation Holding Accounts Special Account as an eligible choice fund | -1.0 | - | - | - |
| Superannuation guarantee – payments of wages received after employment ceases | - | -3.0 | -3.0 | -3.0 |
| Superannuation guarantee – reducing incidence of double payment | -0.4 | -0.9 | -0.9 | -0.8 |
| Tax exemption of Commonwealth Trade Learning Scholarships | - | - | - | - |
| Taxation treatment of business 'blackhole' expenditure | - | -35.0 | -70.0 | -100.0 |
| Thin capitalisation – transitional period for International Financial Reporting Standards | - | - | - | - |
| Wine equalisation tax – extending the producer rebate to New Zealand wine producers | -7.0 | -8.0 | -8.0 | -9.0 |
| Department of the Treasury | ||||
| Imports – additional revenue compliance activities(b) | 1.5 | 1.5 | 1.6 | 1.6 |
| Portfolio total | -3,241.0 | -6,464.4 | -7,452.4 | -8,085.8 |
| Total impact of revenue measures(c) | -3,471.9 | -6,675.0 | -7,661.8 | -8,305.4 |
* The nature of the measure is such that a reliable estimate cannot be provided.
.. Not zero, but rounded to zero.
- Nil.
nfp Not for publication.
(a) A minus sign before an estimate indicates a reduction in revenue, no sign before an estimate indicates a gain to revenue.
(b) Details of these measures can be found under Part 2: Expense measures.