Australian Government, 2012‑13 Budget
Budget

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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