Australian Government, 2008‑09 Budget
Budget

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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