Australian Government, 2009‑10 Budget
Budget

Part 1: Revenue Measures

Table 1: Revenue measures since the February 2009 UEFO(a)

  2008‑09
$m
2009‑10
$m
2010‑11
$m
2011‑12
$m
2012‑13
$m
ATTORNEY-GENERAL'S          
Australian Customs and Border Protection Service          
Changing the taxation definition of beer and wine - 10.0 10.0 10.0 10.0
Migration Program          
— reduction in skill stream places for 2008‑09(b) - -3.4 -3.4 -3.4 -3.4
— allocation of places for 2009‑10(b) - -4.3 -7.7 -12.0 -15.5
Insolvency and Trustee Service Australia          
Insolvency and Trustee Service Australia — maintaining service standards(b) - 6.2 8.7 - -
Portfolio total - 8.5 7.6 -5.4 -8.9
BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY          
Australian Communications and Media Authority          
Australian Communications Consumer Action Network — additional support(b) - 1.2 2.0 2.1 2.1
Do Not Call Register — eligibility extension(b) - 1.5 0.7 0.7 0.7
Portfolio total - 2.7 2.7 2.8 2.8
CROSS PORTFOLIO          
Various Agencies          
Carbon Pollution Reduction Scheme — revised implementation - - -7,450.0 -2,990.0 988.0
Portfolio total - - -7,450.0 -2,990.0 988.0
EDUCATION, EMPLOYMENT AND WORKPLACE RELATIONS          
Department of Education, Employment and Workplace Relations          
An Innovation and Higher Education System for the 21st Century          
— conditional funding and revised indexation arrangements(b) - - .. 0.5 2.2
— demand-driven funding for higher education(b) - - .. 0.4 1.8
— increase in the maximum annual student contribution amount for education and nursing(b) - - 0.2 0.8 2.0
— remove the loan fee on OS-HELP loans(b) - -1.6 -4.3 -5.0 -5.5
Expansion of income contingent loans to state-subsidised students in vocational education and training(b) - - 1.3 2.8 4.5
Expansion of VET FEE-HELP for full-fee students(b) - 21.8 31.7 43.1 55.7
Portfolio total - 20.3 28.9 42.6 60.7
FAMILIES, HOUSING, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS          
Department of Families, Housing, Community Services and Indigenous Affairs          
Secure and sustainable pensions — increase to pension payments(b) - - - - -
Portfolio total - - - - -
FINANCE AND DEREGULATION          
Department of Finance and Deregulation          
Medibank Private Limited — conversion to a 'for profit' government business enterprise nfp nfp nfp nfp nfp
Portfolio total - - - - -
FOREIGN AFFAIRS AND TRADE          
Department of Foreign Affairs and Trade          
Hosting the 35th Antarctic Treaty Consultative Meeting(b) - - - .. -
Portfolio total - - - .. -
HEALTH AND AGEING          
Department of Health and Ageing          
National Joint Replacement Registry — cost recovery(b) - 1.6 1.6 1.7 1.7
Pharmaceutical Benefits Scheme          
— listing of Avastin (bevacizumab)(b) - nfp nfp nfp nfp
— listing of Sutent (sunitinib)(b) - nfp nfp nfp nfp
— minor new listings(b) nfp nfp nfp nfp nfp
Portfolio total - 1.6 1.6 1.7 1.7
IMMIGRATION AND CITIZENSHIP          
Department of Immigration and Citizenship          
Citizenship and Resident Return visas — increased application fees - 3.3 3.2 3.7 3.7
Migration Agents Registration Authority — operational reforms(b) - 4.0 - - -
Migration Program          
— reduction in skill stream places for 2008‑09(b) - -4.8 - - -
— allocation of places for 2009‑10(b) - 19.3 19.8 27.1 27.7
Sale of underutilised land(b) - - - - -
Visa Application Charge — increase - 86.0 95.6 106.6 114.1
Portfolio total - 107.7 118.5 137.4 145.6
TREASURY          
Australian Prudential Regulation Authority          
Australian Prudential Regulation Authority — continuation of the National Claims and Policies Database(b) - 1.3 0.7 0.7 0.7
Australian Securities and Investments Commission          
ASIC fees — annual indexation - - 14.3 27.8 42.2
Australian Taxation Office          
Amendments to the assistance in collection provisions - - - - -
Amendments to the Australian Business Register - - - - -
An Innovation and Higher Education System for the 21st Century — Research and Development Tax Credit(b) - - 55.0 400.0 400.0
Australian Federal Police — contribution to the United Nations Mission in Sudan(b) - -0.3 -0.4 .. -
Border protection          
— combating people smuggling — enhancing Australian Federal Police and regional capability(b) - 1.4 1.9 - -
— combating people smuggling — initiative to address irregular population flows(b) - -0.1 -0.1 - -
— combating people smuggling — international engagement to prevent and disrupt maritime people smuggling(b) - 0.3 0.4 0.1 -
Capital gains tax          
— extension of capital loss roll-over for complying superannuation fund mergers * * * - -
— further amendments to the small business concessions * * * * *
— limited roll-over for fixed trusts - * * * *
Carbon Pollution Reduction Scheme          
— GST treatment of units - - - - -
— income tax treatment of units (technical changes) * * * * *
Changing the taxation definition of beer and wine - 20.0 20.0 20.0 25.0
China — Australian Customs and Border Protection Service — continuation(b) - -0.1 -0.2 -0.2 -0.2
Entrepreneurs' tax offset — defer the application of the income test - -35.0 -3.0 - -
Fighting terrorism at its source(b) - -0.2 -0.2 -0.2 -0.2
Financial Claims Scheme — amendments to taxation laws * * * * *
Fringe benefits tax — exemption for donations to deductible gift recipients * * * * *
Global terrorism — enhancing Australia's commitment to Afghanistan(b) - -53.3 -5.1 - -
GST          
— Government response to Board of Taxation report: GST administration - * * * *
— representatives of incapacitated entities - .. .. .. ..
GST and cross-border transport supplies - - -2.0 -2.0 -2.0
Improving fairness and integrity in the tax system          
— better targeting the concessions for Employee Share Schemes - 10.0 90.0 60.0 40.0
— better targeting the income tax exemption for employment income earned by Australians working overseas - - 215.0 225.0 235.0
— extending the tax file number withholding arrangements to closely held trusts - - 50.0 50.0 50.0
— tightening access to non-commercial business losses - - 330.0 240.0 130.0
— tightening the non-commercial loan rules - .. 10.0 10.0 10.0
Indirect Tax Concession Scheme — diplomatic and consular concessions .. .. .. .. ..
International tax          
— Australia — Isle of Man taxation agreement - - .. .. ..
— changes to the thin capitalisation regime for approved authorised deposit taking institutions - - - - -
— review of the foreign source income anti-tax-deferral (attribution) regimes - - * * *
Iraq          
— Australian Defence Force embedded personnel commitment in Iraq — cessation(b) - -0.1 - - -
— Australian Defence Force security detachment — funding(b) - -1.8 -0.2 - -
Life insurance — immediate annuity business .. * * * *
Liquified Petroleum Gas (LPG) Vehicle Scheme — reduced rebate for post-factory conversions(b) - -8.0 -17.2 -21.9 -22.8
Managed investment trusts — election to allow capital gains tax to be the primary code for disposals of shares, units and real property - * * * *
Medibank Private Limited — conversion to a 'for profit' government business enterprise nfp nfp nfp nfp nfp
Migration Program          
— reduction in skill stream places for 2008‑09(b) - -109.5 -120.1 -128.2 -136.7
— allocation of places for 2009‑10(b) - -138.0 -304.3 -487.8 -695.0
Off-market share buy-backs — implementing the Board of Taxation recommendations - * * * *
Overseas development assistance — Regional Assistance Mission to Solomon Islands — continuation(b) - -6.3 -10.0 -8.1 -7.2
Paid Parental Leave(b) - - 74.3 224.3 229.3
Pay As You Go (PAYG) Instalments — cash flow relief for small business - -720.0 720.0 - -
Personal Income Tax          
— exemption of income recovery subsidy payments for Australian disasters - - - - -
— increasing the Medicare levy low-income thresholds - -85.0 -40.0 -40.0 -40.0
Petroleum resource rent tax — extension of the offshore exploration incentive - - - * *
Philanthropy          
— additional prescribed private funds - -4.4 -1.9 -4.4 -2.1
— Australian disaster relief funds - - - - -
— reforming the 'in Australia' requirements that apply to tax exempt entities - * * * *
— triennial review of the deductible gift recipient registers - * * * *
— updating the list of deductible gift recipients - -76.9 -2.3 -1.2 -1.3
Private health insurance — fair and sustainable support for the future(b) - - - 70.0 75.0
Reform of family payments — pause to indexation of upper income thresholds of FTB-A, FTB-B and Baby Bonus(b) - - 1.0 3.0 5.0
Repeal of certain unlimited amendment periods in the income tax laws - .. .. .. ..
Secure and sustainable pensions          
— increase to pension payments(b) - 11.0 15.0 22.0 32.0
— social security agreements with Latvia, the Czech Republic and the Slovak Republic(b) - - .. .. ..
Small Business and General Business Tax Break — additional assistance to small business and enhancements - -30.0 -63.0 -47.0 -2.0
Special Disability Trusts — changes to the taxation of unexpended income and the capital gains tax main residence exemption .. -1.0 -1.0 -1.0 -1.0
Strategic compliance          
— continuing to address the abuse of tax havens(b) - - 61.0 56.0 48.0
— managing taxation compliance risks related to Australia's economic recovery(b) - 105.0 175.0 470.0 525.0
— promoting a level playing field for small business(b) - 59.5 72.2 87.2 94.5
— supporting businesses and other taxpayers in financial distress(b) - 5.0 17.0 3.0 4.0
Superannuation          
— account-based pensions — drawdown relief for retirees for 2008‑09 -2.0 -8.0 - - -
— account-based pensions — further drawdown relief for retirees - -3.0 -9.0 - -
— amendments to the general unclaimed money regime and other amendments resulting from the temporary residents' superannuation measure - * * * *
— contributing to sustainable retirement income reform by reducing the concessional contributions caps - 625.0 640.0 720.0 825.0
— payment of small and insoluble lost accounts to unclaimed monies - - 187.3 39.2 11.5
— trans-Tasman retirement savings portability scheme - - 0.6 2.1 4.8
Superannuation contributions for operations — related allowances(b) - 3.4 - - -
Tax exemption for certain grants to small businesses and primary producers affected by the Victorian bushfires - -3.1 -3.2 -0.3 -0.3
Timor-Leste — continued funding to help maintain stability(b) - -10.6 -2.3 - -
Uniform capital allowance regime — technical changes * * * * *
Department of the Treasury          
Guarantee of state and territory borrowing * * * * *
Portfolio total -2.0 -452.7 2,165.3 1,988.1 1,876.3
VETERANS' AFFAIRS          
Department of Veterans' Affairs          
Defence Services Home Insurance Scheme — extension of eligibility(b) - 1.5 2.5 3.1 3.5
Portfolio total - 1.5 2.5 3.1 3.5
Decisions taken but not yet announced - - - - -
Total impact of revenue measures(c) -2.0 -256.1 -4,990.0 -630.7 3,220.0

* 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.

  1. A minus sign before an estimate indicates a reduction in revenue, no sign before an estimate indicates a gain in revenue.
  2. These measures can also be found in the expense measures summary table.
  3. Measures may not add due to rounding.

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