Appendix A: Policy decisions taken
since the 2007-08 Budget
Summary of policy decisions taken since the 2007-08 Budget
|
2007-08 $m |
2008-09 $m |
2009-10 $m |
2010-11 $m |
|
|---|---|---|---|---|
| ATTORNEY-GENERAL'S | ||||
| Administrative Appeals Tribunal | ||||
| Health and Social Services Access Card – review mechanism(b) | - | .. | .. | .. |
| Australian Customs Service | ||||
| Verification measures to support new arrangements concerning liquids, aerosols and gels and the sealed bag scheme | -0.1 | -0.3 | -0.4 | -0.4 |
| Portfolio total | -0.1 | -0.3 | -0.4 | -0.4 |
| EDUCATION, SCIENCE AND TRAINING | ||||
| Department of Education, Science and Training | ||||
| VET FEE-HELP – extension to Vocational Graduate Certificates and Diploma courses | 0.4 | 1.3 | 2.8 | 4.5 |
| Portfolio total | 0.4 | 1.3 | 2.8 | 4.5 |
| EMPLOYMENT AND WORKPLACE RELATIONS | ||||
| Department of Employment and Workplace Relations | ||||
| Vocational Rehabilitation Services – recovery of costs | 1.8 | 2.5 | 3.1 | 4.0 |
| Indigenous Business Australia | ||||
| Northern Territory Emergency Response – employment and welfare reform(b) | 0.2 | 0.1 | 0.1 | 0.1 |
| Welfare reform – Cape York trial(b) | 0.1 | 0.1 | 0.1 | 0.1 |
| Portfolio total | 2.0 | 2.7 | 3.3 | 4.1 |
| HEALTH AND AGEING | ||||
| Department of Health and Ageing | ||||
| Pharmaceutical Benefits Scheme | ||||
| – extension to the listing of Taxotere® (docetaxel)(b) | nfp | nfp | nfp | nfp |
| – listing of Lucentis® (ranibizumab) and Visudyne® (verteporfin)(b) | nfp | nfp | nfp | nfp |
| – minor new listings(b) | nfp | nfp | nfp | nfp |
| Portfolio total | - | - | - | - |
| IMMIGRATION AND CITIZENSHIP | ||||
| Department of Immigration and Citizenship | ||||
| Visas | ||||
| – cessation of the Trade Skills Training Visa(b) | .. | .. | .. | .. |
| – new work and holiday arrangements with the United States(b) | 0.2 | 2.0 | 4.0 | 4.1 |
| Portfolio total | 0.2 | 1.9 | 3.9 | 4.0 |
| INDUSTRY, TOURISM AND RESOURCES | ||||
| Department of Industry, Tourism and Resources | ||||
| Reform of the Tradex Scheme and termination of the Manufacturing in Bond Scheme | .. | .. | .. | .. |
| Portfolio total | - | - | - | - |
| TREASURY | ||||
| Australian Taxation Office | ||||
| Australian Taxation Office – enhanced compliance activity | - | 300.0 | 605.0 | 1,045.0 |
| Capital gains tax | ||||
| – changes to roll-over arrangements for replacement of statutory licences | * | * | * | * |
| – further improvements to the superannuation fund roll-over on marriage breakdown | .. | .. | .. | .. |
| Carbon sink forests – establishment costs deductible | - | 1.3 | -0.6 | -1.4 |
| Changes to the extension of the premium 175 per cent research and development tax concession to subsidiaries of multinational enterprises | .. | .. | .. | .. |
| Clinical training for enrolled nurses(b) | - | - | - | - |
| Consolidation – modification to the tax cost setting rules | * | * | * | * |
| Disability assistance – support for people with disabilities, their families and carers(b) | - | - | - | - |
| Effective life depreciation of buildings and structures | - | 15.0 | 40.0 | 70.0 |
| Equine influenza – assistance(b) | - | - | - | - |
| Farm Management Deposits – early withdrawal | - | - | - | - |
| Fringe benefits tax – depreciation rate for cars | - | 4.0 | 8.0 | 9.0 |
| Interest withholding tax – clarification of exemption | - | - | - | - |
| New international taxation arrangements – new foreign income tax offset rules | - | - | -15.0 | -15.0 |
| Northern Territory Emergency Response – employment and welfare reform(b) | 0.5 | 3.0 | 4.6 | 5.0 |
| Personal income tax | ||||
| – tax exemption for scholarships under the Endeavour Awards | -0.8 | -1.3 | -1.4 | -1.4 |
| – tax exemption for the Prime Minister's Prize for Australian History and the Prime Minister's Prize for Science | .. | .. | .. | .. |
| – tax exemption of crisis, bereavement and related payments under the ABSTUDY scheme | - | - | - | - |
| Personal income tax cuts | - | -7,110.0 | -10,940.0 | -15,930.0 |
| Philanthropy | ||||
| – changes to prescribed private funds | -196.6 | -35.5 | -34.7 | -36.1 |
| – updating the list of deductible gift recipients | -0.5 | -13.0 | -11.2 | -9.8 |
| Screen media support package – further policy amendments(b) | - | -6.0 | - | - |
| Superannuation | ||||
| – additional exempt public sector superannuation scheme | .. | .. | .. | .. |
| – amendments to the definition of segregated current pension assets | 4.0 | 5.0 | 5.0 | 6.0 |
| – changes to the definition of a superannuation interest | -12.0 | -12.0 | -12.0 | -12.0 |
| – changes to the proportioning rule for members of the Military Superannuation and Benefits Scheme | -6.0 | -6.0 | -6.0 | -6.0 |
| – payment of tax free benefits to the terminally ill | -15.0 | -25.0 | -25.0 | -25.0 |
| – payment of temporary residents' superannuation to the Australian Government | - | 220.0 | 415.0 | 290.0 |
| – reducing the incidence of employers having to pay superannuation contributions twice for the same quarter | - | -0.1 | 0.1 | 0.3 |
| Taxation of Financial Arrangements – implementation of tax timing and tax hedging rules | * | * | * | * |
| Taxation of option rights – deferral of taxing point | - | - | - | - |
| Thin capitalisation – application of accounting standards | - | * | * | * |
| Verification measures to support new arrangements concerning liquids, aerosols and gels and the sealed bag scheme | -0.9 | -3.7 | -4.6 | -4.6 |
| Portfolio total | -227.3 | -6,664.3 | -9,972.8 | -14,616.0 |
| Decisions taken but not yet announced | - | - | - | - |
| Total impact of revenue measures(c) | -224.8 | -6,658.7 | -9,963.2 | -14,603.7 |
* 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 in Appendix A under Expense Measures.
- Measures may not add due to rounding.