Australian Government, 2010‑11 Budget
Budget

Part 1: Revenue Measures

Table 1: Revenue measures since the 2009‑10 MYEFO(a)

  2009‑10
$m
2010‑11
$m
2011‑12
$m
2012‑13
$m
2013‑14
$m
AGRICULTURE, FISHERIES AND FORESTRY          
Department of Agriculture, Fisheries and Forestry          
Reform of Australia's biosecurity system          
— foundation elements of biosecurity reform(b) - 5.0 5.0 5.0 5.0
— moving core business towards reform(b) - 3.9 - - -
Portfolio total - 8.9 5.0 5.0 5.0
ATTORNEY-GENERAL'S          
Administrative Appeals Tribunal          
Improving Access to Justice(b) - 0.9 1.0 1.0 1.0
Attorney-General's Department          
Personal Property Securities Register — additional resourcing(b) - - 6.0 6.0 6.0
Australian Customs and Border Protection Service          
Fuel tax — amending the arrangements for fuel ethanol - - 64.5 51.5 37.0
National Health and Hospitals Network — Prevention — increasing the excise and excise-equivalent customs duty on tobacco products 25.0 260.0 270.0 280.0 290.0
Stronger, fairer, simpler tax reform — growth dividend - - - 3.0 8.0
Australian Transaction Reports and Analysis Centre          
Australian Transaction Reports and Analysis Centre — regulatory activities cost recovery(b) - - 29.6 29.4 30.0
Family Court of Australia          
Improving Access to Justice(b) - 2.6 9.9 9.9 10.0
Federal Court of Australia          
Improving Access to Justice(b) - 3.3 5.3 5.3 5.3
Federal Magistrates Court of Australia          
Improving Access to Justice(b) - 9.2 - - -
High Court of Australia          
Improving Access to Justice(b) - 0.4 0.4 0.4 0.5
Insolvency and Trustee Service Australia          
Easing debt pressures on those in financial stress(b) - 3.0 3.2 3.2 3.2
Portfolio total 25.0 279.4 389.8 389.7 390.8
BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY          
Australian Communications and Media Authority          
NBN Co Limited — regulatory framework(b) 3.4 5.8 5.9 4.5 4.5
Rebate for broadcasting licence fees - -47.5 -121.5 -74.5 -
Portfolio total 3.4 -41.7 -115.6 -70.0 4.5
CROSS PORTFOLIO          
Various Agencies          
Carbon Pollution Reduction Scheme — deferral - - -2,880.0 -6,690.0 -5,770.0
Portfolio total - - -2,880.0 -6,690.0 -5,770.0
EDUCATION, EMPLOYMENT AND WORKPLACE RELATIONS          
Department of Education, Employment and Workplace Relations          
Education Services for Overseas Students Assurance Fund — loan - - - - -
Job Ready program — onshore international graduates in trade occupations — new skills assessment(b) - 27.2 23.7 25.8 15.5
Occupational Health and Safety Regulation — additional funding(b) 1.2 1.0 1.0 1.0 0.4
Skills for Sustainable Growth          
— A Training System for the Future— A National Entitlement to a Quality Training Place(b) - 21.7 22.8 29.9 31.4
— A Training System for the Future — National Vocational Education and Training Regulator — establishment(b) - 2.4 11.4 15.9 20.7
Portfolio total 1.2 52.4 59.0 72.7 68.1
FAMILIES, HOUSING, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS          
Indigenous Business Australia          
Home Ownership Program — transfer of funding from the Home Ownership on Indigenous Land Program(b) - -0.3 .. 0.3 0.7
Portfolio total - -0.3 .. 0.3 0.7
HEALTH AND AGEING          
Department of Health and Ageing          
National Health and Hospitals Network — rebalancing financial responsibility in the federation(b) - - 283.0 295.0 307.0
Pharmaceutical Benefits Scheme — minor new listings(b) nfp nfp nfp nfp nfp
Private health insurance — supporting lifetime health cover(b) - 0.6 0.6 0.6 0.6
Portfolio total - 0.6 283.6 295.6 307.6
IMMIGRATION AND CITIZENSHIP          
Department of Immigration and Citizenship          
Migration program — General Skilled Migration eligibility changes — visa revenue -31.7 -103.0 -63.5 -35.9 -29.7
Work and Holiday visa (Subclass 462) — addition of new participant countries - 0.4 0.4 0.4 0.4
Portfolio total -31.7 -102.6 -63.1 -35.5 -29.3
PRIME MINISTER AND CABINET          
Australian National Audit Office          
NBN Co Limited — financial statements audit(b) 0.1 0.5 1.0 1.7 2.0
Office of the Renewable Energy Regulator          
Renewable Energy Target — enhancement(b) - * * * *
Portfolio total 0.1 0.5 1.0 1.7 2.0
TREASURY          
Australian Prudential Regulation Authority          
Sustaining the Superannuation Complaints Tribunal's capabilities(b) - 1.5 1.5 1.5 1.5
Australian Securities and Investments Commission          
Australian Business Number and Business Names Registration System — expansion(b) - 9.5 38.7 39.5 40.2
Australian Taxation Office          
Amendment to the senior Australians tax offset regulations - - - - -
ATO compliance program — dealing with the cash economy - 32.0 99.8 160.2 199.8
Australia's civilian engagement in Afghanistan — an integrated whole-of-government approach(b) - -2.2 -1.2 .. -
Aviation Safety — Civil Aviation Safety Authority funding strategy(b) - 20.7 21.8 22.9 24.6
Baghdad Embassy — transition towards civilian security arrangements(b) - -1.2 -0.1 - -
Capital gains tax          
— limited roll-over for fixed trusts — improving integrity * * * * *
— aligning scrip for scrip roll-over requirements with the Corporations Act 2001 - * * * *
— demerger relief for certain demerger groups - - * * *
— extension of roll-over for changes to water entitlements .. .. .. .. ..
— extension of the roll-over for conversion of a body to an incorporated company - - * * *
— look-through treatment for earnout arrangements - - -5.0 -5.0 -5.0
— roll-over for transfer by the Commonwealth Superannuation Corporation to the ARIA investment trust of certain assets - - - - -
— share sale facility interactions with CGT roll-overs - - * * *
Capital protected borrowings — change to benchmark interest rate -2.0 -4.0 -6.0 -8.0 -8.0
Consolidation          
— calculation and collection of income tax liabilities - - - - -
— changes to the application dates of previously announced measures * * * * *
— non-membership equity interests - 25.0 50.0 110.0 200.0
— refinements to improve the operation of the consolidation regime * * * * *
Debt/equity tax rules          
— facilitating debt tax treatment of certain term subordinated notes - * * * *
— further extending the debt/equity transitional period for Upper Tier 2 capital instruments - * * * *
Drought policy reform — pilot of new measures in Western Australia(b) - .. .. - -
Fuel tax — amending the arrangements for fuel ethanol - - 55.0 41.0 27.5
GST          
— Government response to Board of Taxation report: GST cross-border transactions - - - * *
— Government response to Board of Taxation report: minor changes * * * * *
— Reform to the arrangement for exempting taxes, fees and charges from the GST - * * * *
— Reforms to the GST financial supply provisions - - - -2.5 2.5
— Reforms to the GST margin scheme - - - - -
— Sale of boats for export within 12 months of delivery - - * * *
GST and cross-border transport supplies - .. .. .. ..
GST compliance program — working together to improve voluntary compliance - 494.2 729.9 771.8 695.5
Improvements to the Tax Running Balance Account Provisions - - * * *
Income tax treatment of instalment warrants - - - - -
International tax          
— additional benefits agreements between Australia and Aruba and Australia and Samoa - .. .. .. ..
— Australia-Chile tax treaty - .. .. .. ..
— Australia-Malaysia tax protocol - * * * *
— Australia-Turkey tax treaty - .. * * *
— changing the definition of a managed investment trust for withholding tax purposes - * * * *
— fifteen tax information exchange agreements - * * * *
— update to the list of countries that have effective exchange of information arrangements with Australia .. .. .. .. ..
Managed investment trusts          
— clarifying the capital account treatment announced in the 2009‑10 Budget - * * * *
— Government response to the Board of Taxation's Review - - - -50.0 -70.0
Middle East Area of Operations — continuation and enhancement of Australia's military contribution(b) - -62.9 -5.5 - -
Migration Program — allocation of places for 2010‑11(b) - 15.0 30.3 45.1 60.6
National Health and Hospitals Network — Prevention — increasing the excise and excise-equivalent customs duty on tobacco products 230.0 985.0 1,015.0 1,040.0 1,090.0
National Security          
— Pacific Police Development program — inclusion of Tonga and Vanuatu(b) - -0.2 -0.4 .. -
— Regional law enforcement counter‑terrorism liaison and capacity building — continuation(b) - -0.1 -0.1 -0.1 -0.1
— Timor-Leste Police Development program — continuation(b) - -1.8 -1.7 -2.2 -2.3
— United Nations Mission in Timor-Leste — continued contribution(b) - -1.6 -1.6 -0.1 -
Non-commercial loan rules — clarification of the 2009‑10 Budget measure - - - - -
Personal income tax          
— increase in the net medical expenses tax offset claim threshold - - 95.0 115.0 140.0
— increasing the Medicare levy low-income thresholds - -90.0 -45.0 -45.0 -45.0
Philanthropy          
— extending deductible gift recipient status to all volunteer fire brigades and other emergency service entities - - -6.0 -6.0 -6.0
— improving the regulatory framework for public ancillary funds - - .. 1.0 2.0
— updating the list of specifically listed deductible gift recipients -0.1 -0.7 -0.4 -0.2 -
Rebate for broadcasting licence fees - 7.0 20.0 9.0 -2.0
Solomon Islands — continued Australian Defence Force assistance to the Regional Assistance Mission to Solomon Islands (RAMSI)(b) - -1.5 -0.2 - -
Stronger, fairer, simpler tax reform          
— 50 per cent discount for interest income - - - -470.0 -480.0
— early start to the company tax rate cut for small business companies - - -50.0 -300.0 -200.0
— Government superannuation contributions tax rebate for low income earners - - - - -830.0
— increasing concessional contribution caps for individuals over 50 with low superannuation balances - - - -545.0 -785.0
— increasing the superannuation guarantee rate to 12 per cent - - - - -240.0
— lowering the company tax rate - - - -300.0 -2,000.0
— phasing down interest withholding tax on financial institutions - - - - -70.0
— raising the superannuation guarantee age limit from 70 to 75 - - - - 15.0
— resource super profits tax - - - 3,000.0 9,000.0
— small business instant asset write-off and simplified pooling - - - - -1,030.0
— standard deduction for work-related expenses and the cost of managing tax affairs - - - - -410.0
— growth dividend - - - 197.0 392.0
Superannuation          
— deductibility to funds of cost of providing terminal medical condition benefits - -1.5 -2.0 -2.0 -2.0
— extension of loss relief for merging superannuation funds involving a new complying superannuation entity * * * * *
— minor amendments - * * * *
— social security agreement with Austria - .. .. .. ..
— transfer of state and territory unclaimed superannuation to the Commonwealth - - 28.8 0.4 0.4
TFN withholding for closely held trusts — clarification of the 2009‑10 Budget measure - .. .. .. ..
Timor-Leste — continuation of Australia's commitment to helping to maintain security and stability(b) - -6.9 -1.0 - -
Work and Holiday visa (Subclass 462) — addition of new participant countries - 7.8 8.1 8.4 9.7
Department of the Treasury          
GST compliance program — working together to improve voluntary compliance - 68.9 86.8 90.7 91.1
James Hardie Asbestos Compensation Fund(c) - 9.4 9.9 10.5 11.1
Portfolio total 227.9 1,501.3 2,164.3 3,927.9 5,818.1
Total impact of revenue measures(d) 225.8 1,698.5 -156.1 -2,102.6 797.5

* 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. These measures can also be found in the capital measures summary table.
  4. Measures may not add due to rounding.

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