Part 1: Revenue Measures
|
2012‑13 $m |
2013‑14 $m |
2014‑15 $m |
2015‑16 $m |
2016‑17 $m | |
|---|---|---|---|---|---|
| AGRICULTURE, FISHERIES AND FORESTRY | |||||
| Department of Agriculture, Fisheries and Forestry | |||||
| Changes to agricultural production levies | ‑ | 0.3 | 0.3 | 0.3 | 0.3 |
| Farm Finance — support for farmers(b) | ‑ | 6.0 | 20.8 | 30.0 | 30.9 |
| Portfolio total | ‑ | 6.4 | 21.1 | 30.3 | 31.2 |
| ATTORNEY‑GENERAL'S | |||||
| Attorney‑General's Department | |||||
| Strengthening the response to organised crime at the border and in the supply chain(b) | ‑ | 0.2 | 0.2 | 0.2 | 0.2 |
| Australian Customs and Border Protection Service | |||||
| Customs duty — customs refund and duty drawback scheme for tobacco | ‑ | ‑ | ‑ | ‑ | ‑ |
| Excise and excise‑equivalent customs duty — index tobacco excise to average weekly ordinary time earnings | ‑ | nfp | nfp | nfp | nfp |
| Import Processing Charge — ensuring full cost recovery | ‑ | 91.6 | 188.7 | 194.2 | 199.8 |
| Strengthening the response to organised crime at the border and in the supply chain(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Australian Transaction Reports and Analysis Centre | |||||
| Australian Transaction Reports and Analysis Centre — establishment of new data centre(b) | ‑ | 1.5 | 2.5 | 2.5 | 2.5 |
| CrimTrac Agency | |||||
| Strengthening the response to organised crime at the border and in the supply chain(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Family Court and Federal Circuit Court | |||||
| Independent Children's Lawyers — exemption from payment of new court fees | ‑ | ‑0.9 | ‑1.0 | ‑1.0 | ‑1.1 |
| Portfolio total | ‑ | 92.4 | 190.4 | 195.8 | 201.4 |
| BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY | |||||
| Australian Broadcasting Corporation | |||||
| Australian Broadcasting Corporation — Melbourne Accommodation Project(c) | ‑ | .. | ‑0.9 | ‑1.6 | ‑1.7 |
| Australian Communications and Media Authority | |||||
| Australian Communications and Media Authority — revenue assurance project — continuation(b) | nfp | nfp | nfp | nfp | nfp |
| Broadcast licence fees — permanent reduction | ‑ | ‑ | ‑ | ‑ | ‑ |
| Trans‑Tasman Mobile Roaming(b) | ‑ | ‑ | 0.2 | 0.4 | 0.4 |
| Untimed Local Calls in the Extended Zones — continuation(b) | ‑ | nfp | nfp | nfp | nfp |
| Portfolio total | ‑ | .. | ‑0.7 | ‑1.2 | ‑1.3 |
| DEFENCE | |||||
| Department of Defence | |||||
| Middle East Area of Operations — continuation of Australia's military contribution(b) | ‑ | 10.7 | ‑ | ‑ | ‑ |
| Portfolio total | ‑ | 10.7 | ‑ | ‑ | ‑ |
| EDUCATION, EMPLOYMENT AND WORKPLACE RELATIONS | |||||
| Department of Education, Employment and Workplace Relations | |||||
| Fraud prevention and compliance — increase compliance for customers with earned income(b) | ‑ | 34.0 | ‑ | ‑ | ‑ |
| Student Start‑up Scholarships — conversion to Income Contingent Loans(b) | ‑ | ‑ | .. | .. | 0.1 |
| Portfolio total | ‑ | 34.0 | .. | .. | 0.1 |
| FINANCE AND DEREGULATION | |||||
| Department of Finance and Deregulation | |||||
| Personal income tax — increase in the Medicare levy — DisabilityCare Australia | ‑ | ‑ | 42.8 | 161.1 | 263.5 |
| Portfolio total | ‑ | ‑ | 42.8 | 161.1 | 263.5 |
| HEALTH AND AGEING | |||||
| Australian Radiation Protection and Nuclear Safety Agency | |||||
| Australian Radiation Protection and Nuclear Safety Agency — improving Australia's capacity to deliver effective radiation protection and nuclear safety(b) | ‑ | 1.3 | 1.3 | 1.3 | 1.3 |
| Department of Health and Ageing | |||||
| Family payments reform — replacing the Baby Bonus(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| High risk implantable devices — establishment of a national patient register(b) | ‑ | ‑ | 1.4 | 2.9 | 2.7 |
| Pharmaceutical Benefits Scheme — new and amended listings(b) | nfp | nfp | nfp | nfp | nfp |
| National Blood Authority | |||||
| Health program funding — Better targeting(b) | ‑ | ‑0.1 | ‑3.9 | ‑7.7 | ‑10.7 |
| Portfolio total | ‑ | 1.1 | ‑1.2 | ‑3.6 | ‑6.7 |
| HUMAN SERVICES | |||||
| Department of Human Services | |||||
| Pharmaceutical Benefits Scheme — new and amended listings(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Student Start‑up Scholarships — conversion to Income Contingent Loans(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Portfolio total | ‑ | ‑ | ‑ | ‑ | ‑ |
| IMMIGRATION AND CITIZENSHIP | |||||
| Department of Immigration and Citizenship | |||||
| 457 Visas — increased application charge | ‑ | 46.8 | 52.8 | 50.4 | 48.0 |
| Australia in the Asian Century — Enhancing the Working Holiday Maker Program(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Community Partnership Settlement Pilot | 2.6 | 2.7 | ‑ | ‑ | ‑ |
| Cricket World Cup — assistance(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Migration Program — allocation of places for 2013‑14(b) | ‑ | 3.1 | 3.2 | 4.1 | 4.2 |
| Portfolio total | 2.6 | 52.6 | 56.0 | 54.6 | 52.3 |
| INDUSTRY, INNOVATION, CLIMATE CHANGE, SCIENCE, RESEARCH AND TERTIARY EDUCATION | |||||
| Clean Energy Regulator | |||||
| Carbon unit auction schedule | ‑ | ‑ | ‑ | ‑ | ‑ |
| Kyoto Protocol | |||||
| — adoption of second commitment period and new greenhouse gas global warming potentials | ‑ | ‑ | ‑ | 100.0 | 140.0 |
| — election of additional land‑based activities under the second commitment period and termination of the Non‑Kyoto Carbon Fund | ‑ | ‑ | ‑ | 70.0 | 100.0 |
| Renewable Energy Target — conclusion of the solar credits mechanism | ‑1.4 | ‑0.4 | ‑ | ‑ | ‑ |
| Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education | |||||
| Australia in the Asian Century — AsiaBound Grants and changes to OS‑HELP(b) | ‑ | ‑ | ‑ | ‑ | 1.5 |
| HECS‑HELP Discount and Voluntary HELP Repayment Bonus — ending discounting(b) | ‑ | ‑ | 3.1 | 13.1 | 25.6 |
| Priority postgraduate and sub‑bachelor courses — additional places(b) | ‑ | ‑ | 0.1 | 0.3 | 0.5 |
| Student Start‑up Scholarships — conversion to Income Contingent Loans(b) | ‑ | ‑ | 0.6 | 3.6 | 9.5 |
| National Vocational Education and Training Regulator (Australian Skills Quality Authority) | |||||
| Australian Skills Quality Authority — cost recovery arrangements(b) | ‑5.0 | ‑10.0 | ‑ | ‑ | ‑ |
| Portfolio total | ‑6.4 | ‑10.4 | 3.7 | 187.0 | 277.1 |
| INFRASTRUCTURE AND TRANSPORT | |||||
| Australian Maritime Safety Authority | |||||
| Protection of the Sea Levy — retention at current level | ‑ | ‑ | ‑ | ‑ | ‑ |
| Department of Infrastructure and Transport | |||||
| Adelaide Airport Noise Amelioration Program(b) | ‑ | 2.0 | 3.0 | ‑ | ‑ |
| Portfolio total | ‑ | 2.0 | 3.0 | ‑ | ‑ |
| REGIONAL AUSTRALIA, LOCAL GOVERNMENT, ARTS AND SPORT | |||||
| National Capital Authority | |||||
| Paid parking on national land in the suburbs of Parkes, Barton, Russell and Acton (ACT) | ‑ | ‑ | 22.1 | 24.3 | 26.8 |
| Portfolio total | ‑ | ‑ | 22.1 | 24.3 | 26.8 |
| RESOURCES, ENERGY AND TOURISM | |||||
| Department of Resources, Energy and Tourism | |||||
| Offshore petroleum registration fee surplus revenue | 79.9 | * | ‑ | ‑ | ‑ |
| Selective cash bidding for offshore petroleum exploration acreage — establishment | ‑ | ‑ | 57.7 | 44.9 | 57.7 |
| Portfolio total | 79.9 | * | 57.7 | 44.9 | 57.7 |
| SUSTAINABILITY, ENVIRONMENT, WATER, POPULATION AND COMMUNITIES | |||||
| Bureau of Meteorology | |||||
| Bureau of Meteorology — website advertising | nfp | nfp | nfp | nfp | nfp |
| Department of Sustainability, Environment, Water, Population and Communities | |||||
| Environment Protection and Biodiversity Conservation Act | |||||
| — deferral(b) | ‑4.1 | ‑7.7 | ‑4.1 | ‑2.2 | 0.3 |
| — water resources amendment(b) | ‑ | ‑ | 5.8 | 5.9 | 6.0 |
| Synthetic greenhouse gases and ozone depleting substances — implementation of destruction incentives program and reduction in regulatory burden(b) | ‑ | ‑0.5 | ‑0.5 | ‑0.5 | ‑0.5 |
| Voluntary product stewardship — implementation(b) | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Portfolio total | ‑4.0 | ‑8.1 | 1.3 | 3.3 | 5.9 |
| TREASURY | |||||
| Australian Prudential Regulation Authority | |||||
| Over‑the‑counter derivatives market supervision(b) | ‑ | 3.0 | 1.2 | 0.9 | 0.8 |
| Superannuation — further financial assistance grants to compensate fund members for the failure of Trio(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Superannuation Complaints Tribunal — additional funding(b) | ‑ | 1.0 | 0.9 | 0.3 | 0.3 |
| Australian Securities and Investments Commission | |||||
| Australian Securities and Investments Commission client contact centre — National Business Names registration system(b) | ‑ | 2.2 | 2.2 | 2.2 | 2.2 |
| Australian Taxation Office | |||||
| A Plan for Australian Jobs | |||||
| — Research and Development tax incentive — better targeting | ‑ | ‑ | 350.0 | 400.0 | 300.0 |
| — Venture Australia — enhancing taxation arrangements | ‑ | ‑ | * | * | * |
| Anzac Centenary Program 2014‑18 — Anzac Centenary Public Fund — deductible gift recipient specific listing | ‑ | ‑1.3 | ‑3.5 | ‑2.3 | ‑0.5 |
| Better targeting of tax concessions — later start date and conclusion of transitional arrangements | ‑8.0 | ‑29.0 | ‑8.0 | 74.0 | 75.0 |
| Broadcast licence fees — permanent reduction | ‑ | ‑ | ‑ | ‑ | ‑ |
| Capital gains tax — clarification of the tax treatment of native title benefits | .. | .. | .. | .. | .. |
| Clean Energy Future — deferral of the 2015‑16 tax cuts | ‑ | ‑ | ‑ | 820.0 | 670.0 |
| Defence Abuse Reparation Payment Scheme(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| DisabilityCare Australia — Transition to Full Scheme(b) | ‑ | .. | .. | .. | .. |
| Excise and excise‑equivalent customs duty — index tobacco excise to average weekly ordinary time earnings | ‑ | nfp | nfp | nfp | nfp |
| Family and Parental Payments — change to rules for receiving payments overseas(b) | ‑ | ‑ | ‑0.1 | ‑0.1 | ‑0.1 |
| Family payments reform | |||||
| — continuing indexation pauses on upper income limits and supplements(b) | ‑ | ‑ | ‑0.3 | ‑ | ‑0.1 |
| — replacing the Baby Bonus(b) | ‑ | 6.3 | 28.2 | 47.4 | 49.2 |
| Farm Finance — support for farmers(b) | ‑ | ‑ | ‑ | ‑7.0 | ‑6.0 |
| GST — allowing businesses in a net refund position to continue to use the GST instalment system | ‑ | ‑ | ‑ | ‑ | ‑ |
| HECS‑HELP Discount and Voluntary HELP Repayment Bonus — ending discounting(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| International tax — tax information exchange agreement with Uruguay | * | * | * | * | * |
| Middle East Area of Operations — continuation of Australia's military contribution(b) | ‑ | ‑32.0 | ‑17.0 | ‑ | ‑ |
| Monthly PAYG instalments — extension to other large entities | ‑ | ‑ | ‑ | 900.0 | 500.0 |
| Not‑for‑profit sector reforms — introducing a statutory definition of 'charity' — later start date | ‑ | * | * | * | * |
| Official development assistance — Australian Federal Police contribution to the United Nations Mission in the Republic of South Sudan(b) | ‑ | ‑0.2 | ‑0.3 | ‑0.2 | ‑ |
| Personal income tax | |||||
| — exempting disaster payments from income tax | ‑ | ‑ | ‑ | ‑ | ‑ |
| — increase in the Medicare levy — DisabilityCare Australia | ‑ | ‑ | 3,300.0 | 3,850.0 | 4,200.0 |
| — Medicare levy low‑income threshold | ‑ | ‑16.0 | ‑8.0 | ‑7.0 | ‑7.0 |
| — net medical expenses tax offset phase out | ‑ | ‑2.0 | 175.0 | 285.0 | 510.0 |
| — reforms to work‑related self‑education expenses | ‑ | ‑ | * | 250.0 | 270.0 |
| Petroleum resource rent tax — addressing issues arising from litigation | ‑50.0 | ‑40.0 | ‑10.0 | ‑10.0 | ‑10.0 |
| Philanthropy | |||||
| — extending deductible gift recipient status to organisations which provide ethics classes in government schools | ‑ | ‑0.2 | ‑0.3 | ‑0.3 | ‑0.3 |
| — updating the list of specifically listed deductible gift recipients | ‑ | .. | ‑0.1 | ‑0.1 | .. |
| Protecting the corporate tax base from erosion and loopholes | |||||
| — addressing aggressive tax structures that seek to shift profits by artificially loading debt into Australia | ‑ | ‑ | 190.0 | 665.0 | 635.0 |
| — closing loopholes in the consolidation regime | ‑ | 10.0 | 110.0 | 185.0 | 235.0 |
| — closing loopholes in the Offshore Banking Unit regime | ‑ | 20.0 | 100.0 | 100.0 | 100.0 |
| — improving the integrity of the foreign resident capital gains tax regime | ‑ | ‑ | 20.0 | 20.0 | 190.0 |
| — increasing ATO compliance checks on offshore marketing hubs and business restructures | ‑ | ‑ | 81.0 | 192.2 | 303.3 |
| — preventing 'dividend washing' | ‑ | ‑ | 20.0 | 20.0 | 20.0 |
| — targeting the deduction for exploration to genuine exploration activity | ‑ | 100.0 | 400.0 | 350.0 | 250.0 |
| Regional Assistance Mission to Solomon Islands — transition(b) | ‑ | ‑3.5 | ‑3.5 | ‑2.5 | ‑2.0 |
| Review of Military Compensation Arrangements — income tax exemption for compensation for legal advice | ‑ | ‑ | ‑ | ‑ | ‑ |
| Student Start‑up Scholarships — conversion to Income Contingent Loans(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Superannuation — reduction of higher tax concession for contributions of very high income earners — minor amendments | ‑ | 4.0 | 6.1 | 7.1 | 8.0 |
| Superannuation reforms | |||||
| — a fairer excess contributions tax system | ‑ | ‑ | ‑15.0 | ‑15.0 | ‑25.0 |
| — encouraging the take‑up of deferred lifetime annuities | ‑ | ‑ | ‑ | ‑ | ‑ |
| — higher concessional contributions cap | ‑ | ‑195.0 | 105.0 | 230.0 | 225.0 |
| — reforming the tax exemption for earnings on superannuation assets supporting retirement income streams | ‑ | ‑ | 2.0 | 152.0 | 202.0 |
| — transfer of lost member accounts to the ATO | ‑ | ‑ | ‑ | 60.0 | 70.0 |
| Tax administration — enhancing Standard Business Reporting, the Australian Business Register and Australian Business Number administration | ‑ | ‑ | 42.6 | 34.0 | 29.8 |
| Tax agent services licensing regime — online registration for financial advisors(c) | ‑ | ‑ | ‑ | 6.5 | ‑ |
| Tax compliance | |||||
| — Australian Taxation Office trusts taskforce | ‑ | 10.6 | 62.8 | 128.9 | 176.7 |
| — improving compliance through third party reporting and data matching | ‑ | ‑ | 115.1 | 242.7 | 252.4 |
| Tax laws | |||||
| — miscellaneous amendments | .. | .. | .. | .. | .. |
| — privileges and immunities for the International Committee of the Red Cross | ‑ | .. | .. | .. | .. |
| The Conversation — funding support(b) | ‑ | ‑0.3 | ‑0.5 | ‑0.5 | ‑0.5 |
| Timor‑Leste — transition of Australia's security commitment and future Defence engagement(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Verifying the export of liquids, aerosols and gels sold under the sealed bag scheme | ‑ | ‑ | ‑ | ‑ | ‑ |
| Department of the Treasury | |||||
| Australian Reinsurance Pool Corporation — dividend | ‑ | 75.0 | 75.0 | 75.0 | 75.0 |
| Portfolio total | ‑58.0 | ‑87.4 | 5,120.6 | 9,053.3 | 9,298.2 |
| VETERANS' AFFAIRS | |||||
| Department of Veterans' Affairs | |||||
| Pharmaceutical Benefits Scheme — new and amended listings(b) | ‑ | ‑ | ‑ | ‑ | ‑ |
| Portfolio total | ‑ | ‑ | ‑ | ‑ | ‑ |
| Decisions taken but not yet announced | ‑49.9 | 17.7 | 15.7 | 16.3 | 13.9 |
| Total impact of revenue measures(d) | ‑35.8 | 111.0 | 5,532.5 | 9,766.3 | 10,220.1 |
* 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. Total impact does not include the measure Excise and excise–equivalent customs duty — index tobacco excise to average weekly ordinary time earnings due to taxpayer confidentiality. Estimates for this measure have been incorporated as a parameter variation in the budget aggregates. The Government intends to introduce legislation to enable better public disclosure of tax revenue, even when the identity of particular entities could be determined.
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