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Part 1: Revenue Measures

Table 1: Revenue measures since the 2007‑08 MYEFO^(a)

	2007‑08 $m	2008‑09 $m	2009‑10 $m	2010‑11 $m	2011‑12 $m
ATTORNEY-GENERAL'S
Administrative Appeals Tribunal
Responsible Economic Management — Access Card(b)	-	..	..	..	-
Australian Customs Service
Customs duty on imported tobacco — revenue protection measure	-	..	..	..	..
Excise and customs duty — increased rates on 'other excisable beverages'	2.0	12.0	12.0	12.0	12.0
Excise-equivalent goods — coverage by Tariff Concession Orders	-	0.6	0.6	0.6	0.7
Humanitarian migration program
— additional 500 places for Iraqis in 2008‑09(b)	-	..	..	..	..
— additional 750 Special Humanitarian Program places from 2009‑10(b)	-	-	..	..	0.1
Increase in the Passenger Movement Charge	-	106.3	111.2	117.7	124.1
Migration Program
— 37,500 place increase for 2008‑09(b)	-	3.3	6.7	10.1	13.8
— additional 6,000 skill stream places for 2007‑08(b)	-	0.6	0.6	0.6	0.6
Visa places for Iraqi locally engaged employees(b)	-	..	..	..	..
Portfolio total	2.0	122.8	131.1	141.0	151.3
BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY
Australian Communications and Media Authority
Responsible Economic Management — Do Not Call Register — cost recovery	-	1.1	1.2	1.0	0.8
Department of Broadband, Communications and the Digital Economy
Responsible Economic Management — Australia Post Special Dividend	-	150.0	-	-	-
Portfolio total	-	151.1	1.2	1.0	0.8
FOREIGN AFFAIRS AND TRADE
Department of Foreign Affairs and Trade
Increase in Passport Fees	-	6.4	7.4	8.1	8.8
Portfolio total	-	6.4	7.4	8.1	8.8
HEALTH AND AGEING
Department of Health and Ageing
Health and Hospitals Reform — Aged Care — Residential aged care — zero real interest loans(b)	-	1.6	4.9	6.9	6.8
Pharmaceutical Benefits Scheme
— listing of Sensipar (cinacalcet)(b)	-	nfp	nfp	nfp	nfp
— listing of Tysabri (natalizumab)(b)	-	nfp	nfp	nfp	nfp
— maintaining the capacity for listing drugs through cost recovery	-11.1	-1.6	2.9	2.8	2.8
Portfolio total	-11.1	..	7.8	9.7	9.6
IMMIGRATION AND CITIZENSHIP
Department of Immigration and Citizenship
Migration Program
— 37,500 place increase for 2008‑09(b)	-	96.0	98.4	121.3	124.3
— additional 6,000 skill stream places for 2007‑08(b)	-	1.5	-	-	-
United States of America — Australia Work and Holiday visas — expanded eligibility(b)	-	0.4	1.0	1.6	2.0
Visa Application Charge — increase	-	39.1	43.4	46.6	50.2
Portfolio total	-	137.1	142.8	169.5	176.6
INFRASTRUCTURE, TRANSPORT, REGIONAL DEVELOPMENT AND LOCAL GOVERNMENT
Civil Aviation Safety Authority
Civil Aviation Safety Authority — revision to long-term funding strategy	-	-5.0	-5.0	-5.0	-5.0
Portfolio total	-	-5.0	-5.0	-5.0	-5.0
PRIME MINISTER AND CABINET
Office of the Renewable Energy Regulator
Tackling Climate Change — Renewable Energy Target — expansion(b)	1.0	2.4	3.2	3.4	3.9
Portfolio total	1.0	2.4	3.2	3.4	3.9
RESOURCES, ENERGY AND TOURISM
Department of Resources, Energy and Tourism
Crude oil excise — condensate	-13.4	-109.1	-127.7	-127.7	-127.7
Portfolio total	-13.4	-109.1	-127.7	-127.7	-127.7
TREASURY
Australian Prudential Regulation Authority
Responsible Economic Management — Choice of Superannuation Fund(b)	-	-	-1.1	-1.1	-1.1
Australian Taxation Office
Afghanistan — continued funding for Australian Defence Force deployments(b)	-	-10.1	-1.6	-	-
Albatrosses and Petrels Conservation Secretariat — tax relief	-	..	..	..	..
Australian Defence Force
— general medical and dental care(b)	-	0.2	0.9	1.0	1.0
— recognition of the service of the Australian Training Support Team in the United Nations Transitional Administration in East Timor(b)	-	-	-	-	-
Capital gains tax
— cancellation of interests in widely held entities	-	-	-	-	-
— demutualisation of health insurers	-	-	-	-	-
— extend small business concessions	-	-	-	-	-
— modify the scrip for scrip roll-over provisions for corporate restructures	-	*	*	*	*
Capital protected borrowings — change to benchmark interest rate	-	10.0	15.0	20.0	25.0
Crude oil excise — condensate	107.2	673.1	763.1	753.4	753.4
Depreciation of computer software	-	15.0	300.0	681.0	318.0
Employee share schemes
— election requirements	-	-	31.0	36.0	10.0
— removal of double taxation	-	-	-	-	-
Entrepreneurs' tax offset — restrict eligibility through an income test	-	-	30.0	30.0	30.0
Excise and customs duty — increased rates on 'other excisable beverages'	95.9	628.1	704.0	787.3	880.6
Family trusts — savings measure	-	6.0	6.0	6.0	6.0
First Home Saver Accounts(b)	-	-5.0	-15.0	-40.0	-65.0
Fringe benefits tax
— exemption for eligible work-related items	-	50.0	140.0	205.0	255.0
— jointly held assets	-	4.0	15.0	15.0	15.0
— meal cards	-	110.0	165.0	205.0	250.0
GST — relief for charities	*	*	*	*	*
GST and international telecommunications — mobile telephone global roaming	-	-	-	-	-
GST and the sale of real property
— integrity measure	-	90.0	150.0	175.0	205.0
— not to proceed with previously announced deferred integrity measure	*	*	*	*	*
Humanitarian migration program
— additional 500 places for Iraqis in 2008‑09(b)	-	1.0	1.1	1.2	1.3
— additional 750 Special Humanitarian Program places from 2009‑10(b)	-	-	1.9	3.9	6.2
Increased funding for the Australian Taxation Office compliance dividend	-	105.0	295.0	785.0	795.0
Increasing the Luxury Car Tax	-	130.0	140.0	140.0	145.0
Indirect tax — refund restrictions and four year amendment period	-	*	*	*	*
International tax
— a final withholding tax on certain distributions of Australian managed investment trusts to foreign residents	-	-60.0	-125.0	-210.0	-235.0
— Australia-Japan double tax convention	-	-40.0	-100.0	-100.0	-105.0
— Australia-South Africa tax protocol	-	..	..	..	..
Iraq — continued funding for stabilisation and reconstruction activities(b)	-	-9.3	-1.1	-	-
Managed funds — changes to the eligible investment rules	-	*	*	*	*
Means-testing of government support
— expanded definitions of income to include certain 'salary sacrificed' contributions to superannuation	-	-	-	23.0	24.0
— expanded definitions of income to include net losses from investments	-	-	-	18.0	20.0
— expanded definitions of income to include reportable fringe benefits	-	-	-	9.5	9.0
Migration Program
— 37,500 place increase for 2008‑09(b)	-	222.5	474.9	729.2	1,021.8
— additional 6,000 skill stream places for 2007‑08(b)	-	41.5	47.0	47.7	48.4
Overseas development assistance
— enhanced Australian Federal Police deployment to Afghanistan(b)	-	-0.4	-0.4	-	-
— Pacific Police Development Program(b)	-	-0.7	-0.9	-0.9	-0.9
— Timor-Leste Police Development Program(b)	-	-1.4	-3.4	-	-
PAYG annual instalments — deferring the 2007‑08 Budget measure	-	135.0	-115.0	-	-
Personal income tax
— exemption for rent assistance paid to Austudy recipients	-	-	-	-	-
— increasing the Medicare levy low-income thresholds	-	-65.0	-35.0	-35.0	-35.0
— increasing the Medicare levy surcharge thresholds	-	-	-195.0	-235.0	-230.0
— tax exemption for Queensland early completion bonuses for apprentices	-	-	-	-	-
— tightening eligibility for the dependency tax offsets	-	5.0	27.0	45.0	48.0
Personal income tax cuts — tax plan for Australia's future	-	-	1,150.0	2,000.0	2,160.0
Philanthropy
— additional prescribed private funds	-	-17.0	-5.2	-5.5	-5.7
— improving the integrity of prescribed private funds	-	-	-	-	-
— updating the list of deductible gift recipients	-	..	-0.2	-0.2	-0.2
Political donations — removing tax deductibility	-	-	10.1	10.3	11.0
Removal of differential treatment of same‑sex couples and their children — law reform(b)	-	-0.4	3.2	-0.8	-1.0
Responsible Economic Management — Australian Defence Force — fewer non‑operational overseas postings and exchanges(b)	-	0.5	1.6	2.2	2.3
Superannuation
— access to tax free lump sums for persons with a terminal medical condition	-5.0	-	-	-	-
— payment of temporary residents' superannuation to the Australian Government	-	-15.0	5.0	5.0	-
Tax exemption for Carer Adjustment Payment	-	-	-	-	-
Taxation of Financial Arrangements — extension of transitional arrangements for Upper Tier 2 instruments	-	*	*	*	*
Taxation of Financial Arrangements Stages 3 and 4	-	*	*	*	*
Timor-Leste — continued funding to help restore peace and stability(b)	-	-13.1	-1.7	-	-
Tourist refund scheme — not to proceed with private provider proposal	62.0	56.0	58.0	61.0	63.0
Visa places for Iraqi locally engaged employees(b)	-	1.1	1.4	1.4	1.6
Portfolio total	260.1	2,046.6	3,935.6	6,168.7	6,426.7
Decisions taken but not yet announced	-	-	1.0	1.1	1.1
Total impact of revenue measures(c)	238.6	2,352.3	4,097.5	6,369.7	6,646.2

*  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.

1. This statement reports all measures since the 2007‑08 MYEFO. All financial impacts are changes since the 2007 Pre-Election Economic and Fiscal Outlook. A minus sign before an estimate indicates a reduction in expenses, no sign before an estimate indicates increased expenses.
2. Details of these measures can be found under Part 2: Expense measures.
3. Measures may not add due to rounding.

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