Part 1: Revenue Measures
|
2006-07 $m |
2007-08 $m |
2008-09 $m |
2009-10 $m |
AGRICULTURE, FISHERIES AND FORESTRY |
|---|---|---|---|---|
| Department of Agriculture, Fisheries and Forestry | ||||
| Torres Strait fishery – Australian Fisheries Management Authority levy reduction | -0.3 | -0.3 | - | - |
| Portfolio total | -0.3 | -0.3 | - | - |
| ATTORNEY-GENERAL'S | ||||
| Australian Customs Service | ||||
| Enhanced Project By-law Scheme – expansion | -10.0 | -10.0 | -10.0 | -10.0 |
| Import Processing Charge – increase | 16.5 | 17.0 | 17.5 | 18.0 |
| Indirect tax concessions for diplomatic and consular missions | .. | .. | .. | .. |
| Tariff concessions – removing the tariff on parts used in the modification of aircraft | * | * | * | * |
| Federal Magistrates Court | ||||
| Federal Magistrates Court – providing additional magistrates for new responsibilities(b) | 3.8 | 3.8 | 3.8 | 3.8 |
| Office of Film and Literature Classification | ||||
| Office of Film and Literature Classification – additional resources(b) | 2.6 | 2.7 | 2.7 | 2.7 |
| Portfolio total | 12.9 | 13.4 | 14.0 | 14.5 |
| COMMUNICATIONS, INFORMATION TECHNOLOGY AND THE ARTS | ||||
| Australian Communications and Media Authority | ||||
| Do Not Call Register – establishment(b) | 1.2 | 4.9 | 4.9 | 4.9 |
| Telecommunications Consumer Representation and Research Grants Programme – continuation(b) | 0.8 | 0.8 | 0.8 | 0.8 |
| Portfolio total | 2.0 | 5.7 | 5.7 | 5.7 |
| EDUCATION, SCIENCE AND TRAINING | ||||
| Department of Education, Science and Training | ||||
| COAG Health Services – increase in the number of full fee paying places for domestic medical students(b) | 0.7 | 1.9 | 2.6 | 3.1 |
| COAG Health Services – increase to the FEE-HELP loan limit(b) | 0.6 | 1.5 | 2.2 | 2.8 |
| COAG Health Workforce – more higher education nursing places(b) | - | - | 0.2 | 0.4 |
| COAG Health Workforce – more medical school places(b) | - | - | 0.1 | 0.2 |
| COAG Mental Health – additional education places, scholarships and clinical training in mental health(b) | - | - | 0.1 | 0.3 |
| FEE-HELP loan limit – increase(b) | 1.2 | 2.5 | 3.2 | 4.3 |
| Portfolio total | 2.5 | 6.0 | 8.4 | 11.0 |
| EMPLOYMENT AND WORKPLACE RELATIONS | ||||
| Indigenous Business Australia | ||||
| Strengthening Indigenous Communities | ||||
| – Home Ownership Programme – additional lending capacity(c) | 1.0 | 1.1 | 1.1 | 1.2 |
| – improving the sustainability of community stores(c) | 0.8 | 1.2 | 1.6 | - |
| Portfolio total | 1.8 | 2.3 | 2.7 | 1.2 |
| ENVIRONMENT AND HERITAGE | ||||
| Department of the Environment and Heritage | ||||
| Fuel standards variations and Environment Protection (Sea Dumping) Act 1981 – cost recovery arrangements | - | 0.4 | 0.4 | 0.4 |
| Portfolio total | - | 0.4 | 0.4 | 0.4 |
| FOREIGN AFFAIRS AND TRADE | ||||
| Department of Foreign Affairs and Trade | ||||
| Fees charged for passports and other travel documents – increase | 22.2 | 23.6 | 25.3 | 23.8 |
| Portfolio total | 22.2 | 23.6 | 25.3 | 23.8 |
| HEALTH AND AGEING | ||||
| Private Health Insurance Ombudsman | ||||
| Private health insurance – enhanced choices(b) | - | 0.6 | 0.6 | 0.6 |
| Portfolio total | - | 0.6 | 0.6 | 0.6 |
| IMMIGRATION AND MULTICULTURAL AFFAIRS | ||||
| Department of Immigration and Multicultural Affairs | ||||
| General Skilled Migration Programme – increased emphasis on English and work experience | 9.9 | -28.5 | 1.3 | 1.3 |
| Visas – new work and holiday arrangements | 1.0 | 7.3 | 7.8 | 8.4 |
| Portfolio total | 11.0 | -21.2 | 9.1 | 9.7 |
| PRIME MINISTER AND CABINET | ||||
| Australian National Audit Office | ||||
| Auditing – increased activity(b) | 0.3 | .. | .. | .. |
| Portfolio total | 0.3 | - | - | - |
| TRANSPORT AND REGIONAL SERVICES | ||||
| Department of Transport and Regional Services | ||||
| Christmas Island Phosphates – royalty reduction | -0.3 | -0.4 | -0.5 | -0.8 |
| National maritime emergency response arrangements – introduction(b) | - | 7.2 | 10.7 | 14.2 |
| Portfolio total | -0.3 | 6.7 | 10.2 | 13.4 |
| TREASURY | ||||
| Australian Prudential Regulation Authority | ||||
| National Claims and Policies Database(b) | 1.5 | 1.2 | 1.2 | 0.4 |
| Australian Securities and Investments Commission | ||||
| Business incorporation fee – reduction | -50.7 | -52.9 | -55.2 | -57.6 |
| Australian Taxation Office | ||||
| Amendments to the research and development provisions(b) | -2.5 | -2.5 | -2.5 | -2.5 |
| Anti-avoidance amendment period – clarify six-year amendment period for income tax assessments prior to 2004-05 income year | - | - | - | - |
| Beneficiary tax offset – extend to Interim Income Support Payments | -1.0 | -1.0 | -1.0 | -1.0 |
| Capital gains tax – Commonwealth Superannuation Scheme restructuring roll-over | - | - | - | - |
| Civil penalty regime to deter the promotion of tax avoidance and tax evasion schemes(d) | - | - | - | - |
| Cyclone Larry – Business Assistance Fund(b) | -30.0 | -20.0 | -10.0 | -7.0 |
| Cyclone Larry – fuel excise relief(b) | -8.0 | -1.5 | -1.0 | -0.5 |
| Employee share schemes – extending current concessions to stapled securities | -10.0 | -20.0 | -20.0 | -20.0 |
| Family trusts – increasing flexibility | - | -8.0 | -8.0 | -8.0 |
| Fringe benefits tax – broadening the definition of remote where the shortest practicable route involves travel over water | - | -1.0 | -1.0 | -1.0 |
| Fringe benefits tax – increasing the in-house fringe benefits tax-free threshold | - | -10.0 | -10.0 | -10.0 |
| Fringe benefits tax – increasing the minor benefits exemption threshold | - | -3.0 | -1.0 | -2.0 |
| Fringe benefits tax – increasing the reportable fringe benefits exclusion threshold | - | - | -2.1 | -2.1 |
| Fringe benefits tax – reduction in rate | -260.0 | -195.0 | -205.0 | -210.0 |
| Income tax collection – distributions of net income by Australian managed funds and custodians to non-residents | 10.0 | 15.0 | 15.0 | 20.0 |
| Indirect tax concessions for diplomatic and consular missions | .. | .. | .. | .. |
| International tax – ensuring consistent tax treatment of foreign dividends | * | * | * | * |
| International tax – modifications to foreign income tax exemptions for temporary residents | - | -7.0 | -7.0 | -8.0 |
| Operation Wickenby – addressing offshore tax schemes(b) | 91.0 | 98.0 | 100.0 | 34.0 |
| Personal income tax cuts | -6,385.0 | -9,205.0 | -9,830.0 | -10,435.0 |
| Personal income tax – increasing the Medicare levy low-income thresholds | -39.0 | -20.0 | -19.0 | -18.0 |
| Personal income tax – opening of Operation Palate II for taxation purposes | - | - | - | - |
| Personal income tax – remove the part-year tax-free threshold for students ceasing full-time education for the first time | - | -2.0 | -2.0 | -2.0 |
| Philanthropy – allow tax deductibility for the donation of certain publicly listed shares | - | -10.0 | -11.0 | -11.0 |
| Philanthropy – changes to prescribed private funds | -15.4 | -50.6 | -53.6 | -10.3 |
| Philanthropy – enhanced community support through the Foundation for Rural and Regional Renewal | - | - | -1.2 | -1.3 |
| Philanthropy – providing Australian Business Numbers to certain prescribed private funds and public ancillary funds | .. | .. | .. | .. |
| Philanthropy – remove gift fund requirements for certain deductible gift recipients | - | - | - | - |
| Philanthropy – standardise compliance for deductible gift recipients | - | - | - | - |
| Philanthropy – updating the list of deductible gift recipients | -0.6 | -0.7 | -0.3 | -0.4 |
| Simplified imputation system – franking credits available to life tenants | -5.0 | -5.0 | -5.0 | -5.0 |
| Simplified tax system – extending depreciating asset roll-over relief | - | -6.0 | -7.0 | -5.0 |
| Small business – aligning definitions in the tax laws | - | -1.0 | -55.0 | -71.0 |
| Small business – capital gains tax amendments | - | -92.0 | -97.0 | -101.0 |
| Superannuation – ensuring appropriate use of pre-1 July 1988 funding credits | 150.0 | 150.0 | 150.0 | 150.0 |
| Tax compliance – high wealth individuals and associated entities | 65.0 | 145.0 | 190.0 | 215.0 |
| Tax deductions – treatment of boat hire arrangements | - | -5.0 | -6.0 | -6.0 |
| Taxation of trusts – distributions to non-resident trustees | - | 250.0 | 270.0 | 280.0 |
| Taxation of trusts – simplifying the ultimate beneficiary rules | * | * | * | * |
| Uniform capital allowance – diminishing value rate | -500.0 | -900.0 | -1,100.0 | -1,200.0 |
| Uniform capital allowance – treatment of mining, petroleum and quarrying rights | - | - | - | - |
| Venture capital – improving taxation treatment | - | -1.0 | -4.0 | -10.0 |
| Wine Equalisation Tax – increase in producer rebate | -25.0 | -33.0 | -33.0 | -35.0 |
| Department of the Treasury | ||||
| Goods and services tax – additional compliance activities(b) | 10.6 | 17.8 | 18.0 | - |
| Portfolio total | -7,004.1 | -9,976.2 | -10,803.7 | -11,541.3 |
| Decisions taken but not yet announced | - | - | - | - |
| Total impact of revenue measures(e) | -6,952.0 | -9,939.0 | -10,727.3 | -11,461.0 |
* 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 minus sign before an estimate indicates a reduction in revenue, no sign before an estimate indicates a gain to revenue.
- Details of these measures can be found under Part 2: Expense measures.
- Details of these measures can be found under Part 3: Capital measures.
- Measure reported as taken but not announced in the 2005-06 MYEFO. The impact of this (-$25 million in 2006‑07, -$20 million in 2007‑08, -$10 million in 2008-09 and nil in 2009‑10) is already included in the forward estimates.
- Measures may not add due to rounding.