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Part 1: Revenue Measures

Table 1: Revenue measures since the 2011‑12 MYEFO^(a)

	2011‑12 $m	2012‑13 $m	2013‑14 $m	2014‑15 $m	2015‑16 $m
AGRICULTURE, FISHERIES AND FORESTRY
Department of Agriculture, Fisheries and Forestry
Changes to agricultural production levies	‑0.1	1.0	1.6	3.1	3.2
Portfolio total	‑0.1	1.0	1.6	3.1	3.2
ATTORNEY‑GENERAL'S
Attorney‑General's Department
Court fee increases	‑	‑	‑	‑	‑
Document Verification Service — extension to the private sector(b)	‑	‑	1.0	2.3	3.5
Various Agencies
Court fee increases	‑	10.9	22.0	22.0	22.0
Australian Customs and Border Protection Service
Company tax cut — do not proceed	‑	‑2.0	‑5.0	‑6.0	‑8.0
Extension of the South Pacific Regional Trade and Economic Cooperation Agreement — Textile, Clothing and Footwear Scheme	‑	‑	‑	‑	‑
Passenger movement charge — increase	‑	85.0	140.0	175.0	210.0
Australian Federal Police
Australian Federal Police — partial cost recovery of airport policing	‑	‑	38.2	39.3	40.5
Australian Human Rights Commission
Economic Potential of Senior Australians — countering negative stereotypes and promoting positive media portrayal of older Australians(b)	‑	‑	..	..	‑
Federal Court of Australia
National Native Title Tribunal reform — increased efficiencies(b)	‑	0.1	0.1	0.1	0.1
National Native Title Tribunal
National Native Title Tribunal reform — increased efficiencies(b)	‑	‑0.1	‑0.1	‑0.1	‑0.1
Portfolio total	‑	93.9	196.2	291.5	268.1
BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY
Australian Communications and Media Authority
Broadcast licence fees — rebate extension	‑	‑80.0	‑	‑	‑
Portfolio total	‑	‑80.0	‑	‑	‑
CLIMATE CHANGE AND ENERGY EFFICIENCY
Clean Energy Regulator
Clean Energy Future — coverage of non‑transport gaseous fuels under the carbon pricing mechanism	‑	..	75.0	75.0	80.0
Department of Climate Change and Energy Efficiency
National Greenhouse and Energy Minimum Standards Program — establishment(b)	‑	5.0	5.3	5.8	6.7
Portfolio total	‑	5.0	80.3	80.8	86.7
DEFENCE
Department of Defence
Middle East Area of Operations — continuation of Australia's military contribution(b)	‑	21.3	‑	‑	‑
Solomon Islands — continued Australian Defence Force assistance to the Regional Assistance Mission to Solomon Islands(b)	‑	1.6	‑	‑	‑
Timor‑Leste — continuation of Australia's commitment to helping to maintain security and stability(b)	‑	1.5	‑	‑	‑
Portfolio total	‑	24.4	‑	‑	‑
EDUCATION, EMPLOYMENT AND WORKPLACE RELATIONS
Department of Education, Employment and Workplace Relations
Ministerial Standing Council on Tertiary Education, Skills and Employment — Secretariat services(b)	1.2	‑	‑	‑	‑
Portfolio total	1.2	‑	‑	‑	‑
FAMILIES, HOUSING, COMMUNITY SERVICES AND INDIGENOUS AFFAIRS
Indigenous Business Australia
Consolidation of the Indigenous Home Ownership Programs(b)	‑	‑1.7	0.3	0.6	0.8
Portfolio total	‑	‑1.7	0.3	0.6	0.8
FOREIGN AFFAIRS AND TRADE
AusAID
Official development assistance — Pacific Police Development Program — continuation(b)	‑	‑	‑	‑	‑
Department of Foreign Affairs and Trade
Export Finance and Insurance Corporation — special dividend	‑	200.0	‑	‑	‑
Portfolio total	‑	200.0	‑	‑	‑
HEALTH AND AGEING
Department of Health and Ageing
Increased funding for the Private Health Insurance Ombudsman(b)	‑	0.2	0.4	0.4	0.5
Latent Tuberculosis Infection Testing — revised purchasing arrangements(c)	‑	‑0.5	‑0.5	‑0.5	‑0.5
Medicare Benefits Schedule — new and revised listings(b)	‑	nfp	nfp	nfp	‑
Pharmaceutical Benefits Scheme — new and amended listings(b)	nfp	nfp	nfp	nfp	nfp
Private Health Insurance Premiums and Competition Unit — establishment(b)	‑	0.6	0.6	0.6	0.6
Prostheses List — removal of joint replacement prostheses with unacceptably high revision rates(b)	‑	0.1	0.1	..	..
Private Health Insurance Administration Council
Private Health Insurance Premiums and Competition Unit — establishment(b)	‑	‑	‑	‑	‑
Portfolio total	‑	0.4	0.4	0.5	0.5
IMMIGRATION AND CITIZENSHIP
Department of Immigration and Citizenship
Employer sanctions — reform	‑	0.3	0.6	0.8	‑
Migration Program — allocation of places for 2012‑13(b)	‑	3.6	3.7	4.5	4.6
Seasonal Labour Mobility Program with Pacific Island Countries and East Timor — establishment(b)	‑	0.6	0.8	1.0	1.3
Visa Charges — revised arrangements	‑	5.3	23.4	19.3	18.9
Portfolio total	‑	9.9	28.5	25.6	24.8
INDUSTRY, INNOVATION, SCIENCE, RESEARCH AND TERTIARY EDUCATION
Department of Industry, Innovation, Science, Research and Tertiary Education
Adjustment to the HECS‑HELP Benefit for Early Childhood Education Teachers(b)	‑	..	..	‑0.1	‑0.2
Commonwealth Supported Places and Higher Education Loan Program — change in eligibility for Australian citizens not residing in Australia(b)	‑	‑0.1	‑0.3	‑0.9	‑2.1
Higher Education — increased student contributions for mathematics, statistics and science units(b)	‑	‑	1.2	4.7	8.1
Ministerial Standing Council on Tertiary Education, Skills and Employment — Secretariat services(b)	0.5	0.8	0.8	0.8	0.8
National Skills Reform — changes to income contingent loans for Vocational Education and Training students(b)	‑	‑1.8	2.7	32.0	41.8
Schools — Teach Next Program changes(b)	‑	..	..	..	..
Australian Skills Quality Authority
Australian Skills Quality Authority (National Vocational Education and Training Regulator) — additional funding(b)	‑	5.2	13.4	13.9	13.7
Portfolio total	0.5	4.1	17.8	50.5	62.2
SUSTAINABILITY, ENVIRONMENT, WATER, POPULATION AND COMMUNITIES
Bureau of Meteorology
Bureau of Meteorology — website advertising — one‑year trial(b)	‑	nfp	‑	‑	‑
Department of Sustainability, Environment, Water, Population and Communities
Clean Energy Future — exemption of metered dose inhalers and imported foam products	‑	‑	‑	‑	‑
Environment Protection and Biodiversity Conservation Act — implementation of reforms(b)	‑	4.1	7.8	12.0	14.2
Remediation of land affected by the Tiwi Islands Plantation project — contribution(b)	‑	1.0	‑	‑	‑
Great Barrier Reef Marine Park Authority
Temporary reduction in the Standard Tourist Program Charge for the Great Barrier Reef Marine Park	‑	‑3.5	‑3.5	‑3.5	‑
Portfolio total	‑	1.7	4.4	8.6	14.2
TREASURY
Australian Prudential Regulation Authority
Australian Prudential Regulation Authority — sustaining capacity(b)	‑	18.9	20.0	19.7	23.8
Stronger Super — implementation of SuperStream reforms(b)	‑	121.5	111.1	83.1	69.3
Australian Securities and Investments Commission
Australian Securities and Investments Commission — enhanced market supervision(b)	‑	1.5	7.0	9.4	15.2
Future of Financial Advice Reform(b)	‑	4.0	10.4	5.3	5.3
Insolvency practitioners — modernisation and harmonisation of the regulatory framework(c)	‑	6.4	3.7	2.7	2.8
Stronger Super — self managed superannuation funds auditor registration(b)	‑	‑0.5	..	‑0.2	‑0.2
Australian Taxation Office
Australian Business Register — towards a better business future	‑	27.9	24.7	25.3	25.9
Australian Federal Police — continued deployment to the United Nations Mission in Cyprus(b)	‑	‑0.1	‑	‑	‑
Australia's civilian engagement in Afghanistan — an integrated whole‑of‑government approach — continuation(b)	‑	‑1.0	‑1.1	‑	‑
Bad debts — ensuring consistent treatment in related party financing arrangements	‑	5.0	25.0	25.0	25.0
Broadcast licence fees — rebate extension	‑	‑	11.0	3.0	‑4.0
Capital gains tax
— amendments to beneficial interests	‑	*	*	*	*
— amendments to the revenue asset and trading stock roll‑overs for interposing a company	‑	*	*	*	*
— broadening relief for taxpayers affected by natural disasters	‑	*	*	*	*
— broadening the exemptions for certain compensation payments and insurance policies	‑	‑	*	*	*
— refinements to the income tax law in relation to deceased estates	..	..	..	..	..
— strengthening certain integrity provisions in the scrip for scrip roll‑over	‑	‑	‑	‑	‑
Capital gains tax and loss relief to facilitate superannuation reforms	‑	‑	‑5.0	‑5.0	‑5.0
Clean Energy Future
— Clean Energy Finance Corporation income tax exemption	‑	‑	‑	‑	‑
— coverage of non‑transport gaseous fuels under the carbon pricing mechanism	‑	..	‑75.0	‑75.0	‑80.0
Company tax cut — do not proceed	50.0	302.0	1,205.0	1,556.0	1,508.0
Debt‑Equity rules — treatment of Tier 2 capital instruments under the Basel III capital reforms	‑	*	*	*	*
Duty free allowances — cigarettes and tobacco	‑	127.0	165.0	176.0	192.0
Extending the microbreweries excise refund scheme	‑	‑2.5	‑2.5	‑2.5	‑2.5
Fringe benefits tax
— further reform of living‑away‑from‑home allowances and benefits	‑	50.0	217.0	353.0	399.0
— reform of airline transport fringe benefits	..	3.0	3.0	3.0	3.0
GST
— compliance program — two year extension	‑	‑	‑	464.3	521.9
— Government response to Board of Taxation report: GST cross‑border transactions — minor changes	‑	*	‑	‑	‑
— GST‑free health supplies — minor changes	‑	‑	‑	‑	‑
— GST‑free nicotine replacement therapy	‑	‑	‑	‑	‑
— limiting the Commissioner of Taxation's ability to backdate GST registrations	‑	*	*	*	*
— reduced input tax credits for credit unions	..	..	..	..	..
— sale of a corporation's property by a mortgagee or chargee	‑	‑	‑	‑	‑
— treatment of appropriations — minor change	‑	‑	‑	‑	‑
Income tax — ensuring the effective operation of the general anti‑avoidance rule	‑	‑	‑	‑	‑
International tax
— Australia‑Bahrain tax information exchange agreement	‑	..	..	..	..
— Australia‑India tax protocol	‑	*	*	*	*
— increase in managed investment trust final withholding tax rate	‑	50.0	65.0	70.0	75.0
— investment manager regime prospective arrangements	*	*	*	*	*
— removal of the capital gains tax discount for non‑residents	‑	..	5.0	20.0	30.0
— update to the list of countries that have effective exchange of information arrangements with Australia	..	..	..	..	..
Limited recourse debt — amended definition	‑	‑	‑	‑	‑
Middle East Area of Operations — continuation of Australia's military contribution(b)	‑	‑72.2	‑1.6	‑	‑
Not‑for‑profit reforms — extending the start date for better targeting of not‑for‑profit tax concessions	*	*	*	*	*
Official development assistance
— extension of AFP commitment to the UN Mission in Timor‑Leste(b)	‑	‑0.8	‑	‑	‑
— Pacific Police Development Program — continuation(b)	‑	‑0.4	‑0.6	‑0.6	‑0.6
Personal income tax
— better targeting of the employment termination payment tax offset	20.0	20.0	50.0	55.0	60.0
— changes to tax rates for non‑residents	‑	19.3	22.2	22.2	25.2
— changes to the net medical expenses tax offset	‑	..	115.0	125.0	130.0
— consolidate the dependency offsets into one	‑	..	25.0	25.0	20.0
— do not proceed with 50 per cent tax discount for interest income	‑	‑	‑	280.0	515.0
— do not proceed with standard deduction	‑	‑	‑	402.6	1,209.7
— exempting flood relief payments from income tax	‑	‑	‑	‑	‑
— mature age worker tax offset phase out	‑	‑	40.0	85.0	130.0
— Medicare levy low income thresholds	‑	‑50.0	‑12.0	‑12.0	‑11.0
Philanthropy — updating the list of specifically listed deductible gift recipients	‑	‑	‑0.1	‑0.1	‑0.1
Seasonal Labour Mobility Program — improved tax treatment	‑	‑1.0	‑1.3	‑1.8	‑2.4
Solomon Islands — continued Australian Defence Force assistance to the Regional Assistance Mission to Solomon Islands(b)	‑	‑2.6	‑0.1	‑	‑
Spreading the Benefits of the Boom — company loss carry-back	‑	‑	‑150.0	‑250.0	‑300.0
Stronger Shipping for a Stronger Economy — minor amendments	‑	‑2.0	‑1.0	‑1.0	‑1.0
Stronger Super — self managed superannuation funds auditor registration(b)	‑	9.0	5.2	5.5	5.8
Superannuation
— deferral of higher concessional contributions cap	‑	580.0	730.0	130.0	‑10.0
— reduction of higher tax concession for contributions of very high income earners	‑	‑	200.0	355.0	475.0
Tax administration — restore Commissioner's ability to delay paying a refund	‑	‑	‑	‑	‑
Tax Breaks for Green Buildings — closure	‑	‑	10.0	100.0	280.0
Tax compliance
— maintaining the cross agency approach to preventing abuse of secrecy jurisdictions (Project Wickenby)	‑	10.2	114.4	112.0	43.2
— managing tax debt in challenging times: a balanced and differentiated approach	‑	‑	‑	‑	‑
Tax laws — minor amendments	‑	..	..	..	..
Taxation agent services regime — exemption for taxation advice in the context of financial advice	‑	‑	‑	*	*
Taxation of financial arrangements — foreign currency regulations — amendments	*	*	*	*	*
Temporary flood and cyclone reconstruction levy — further exemptions	*	‑5.0	‑	‑	‑
Timor‑Leste — continuation of Australia's commitment to helping to maintain security and stability(b)	‑	‑3.7	‑0.1	‑	‑
Wine equalisation tax — protecting the integrity of the wine producer rebate	‑	10.0	10.0	10.0	10.0
Department of the Treasury
Australian Reinsurance Pool Corporation
— dividend	‑	75.0	75.0	75.0	75.0
— one‑off dividend payment	‑	100.0	‑	‑	‑
GST — compliance program — two year extension	‑	‑	‑	97.2	98.1
Portfolio total	70.0	1,398.8	3,019.4	4,347.2	5,556.5
Decisions taken but not yet announced	4.4	65.0	13.4	13.5	10.0
Total impact of revenue measures(d)	76.0	1,722.4	3,362.4	4,762.9	6,027.0

* 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.

(a) A minus sign before an estimate indicates a reduction in revenue, no sign before an estimate indicates a gain in revenue.

(b) These measures can also be found in the expense measures summary table.

(c) These measures can also be found in the capital measures summary table.

(d) Measures may not add due to rounding.

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