Part 1: Revenue Measures
Table 1: Revenue measures since the 2014‑15 MYEFO(a)
|
|
2014‑15
$m
|
2015‑16
$m |
2016‑17
$m |
2017‑18
$m |
2018‑19
$m |
| AGRICULTURE
|
|
|
|
|
|
| Department of Agriculture
|
|
|
|
|
|
| Biosecurity services for international mail — additional cost recovery
|
‑
|
‑
|
3.5
|
6.9
|
7.1
|
| Changes to agricultural production levies
|
0.2
|
3.4
|
3.4
|
3.4
|
3.4
|
| Managing Biosecurity Risks — expanded surveillance and offshore audits (b)
|
nfp
|
nfp
|
nfp
|
nfp
|
nfp
|
| Supporting Drought Affected Communities — Immediate Assistance(b)
|
‑
|
5.6
|
7.6
|
7.6
|
7.6 |
| Portfolio total
|
0.2
|
8.9
|
14.5
|
17.9
|
18.1
|
| ATTORNEY‑GENERAL'S
|
|
|
|
|
|
| Australian Transaction Reports and Analysis Centre
|
|
|
|
|
|
| Strengthening the Integrity of Welfare Payments(b)
|
‑
|
1.7
|
3.8
|
4.4
|
4.9
|
| Family Court and Federal Circuit Court
|
|
|
|
|
|
| Streamlining and improving the sustainability of Courts(b)
|
‑
|
16.1
|
17.2
|
17.5
|
18.8
|
| Federal Court of Australia
|
|
|
|
|
|
| Streamlining and improving the sustainability of Courts(b)
|
‑
|
4.3
|
4.3
|
4.4
|
4.8 |
| Portfolio total
|
‑
|
22.1
|
25.4
|
26.4
|
28.4
|
| CROSS PORTFOLIO
|
|
|
|
|
|
| Various Agencies
|
|
|
|
|
|
| Administered Programme Indexation Pause — two year extension(b)
|
‑
|
‑
|
‑
|
..
|
‑0.1
|
| Commonwealth penalty units — increase in value to reflect inflation
|
‑
|
5.0
|
10.0
|
10.0
|
20.0 |
| Portfolio total
|
‑
|
5.0
|
10.0
|
10.0
|
19.9
|
| DEFENCE
|
|
|
|
|
|
| Department of Defence
|
|
|
|
|
|
| Operation Accordion — extension(b)
|
‑
|
3.1
|
‑
|
‑
|
‑
|
| Operation Highroad(b)
|
‑
|
0.6
|
‑
|
‑
|
‑
|
| Operation Okra — continued support(b)
|
‑
|
11.0
|
‑
|
‑
|
‑ |
| Portfolio total
|
‑
|
14.6
|
‑
|
‑
|
‑
|
| EDUCATION AND TRAINING
|
|
|
|
|
|
| Department of Education and Training
|
|
|
|
|
|
| Higher Education Loan Programme — recovery of repayments from overseas debtors
|
‑
|
2.4
|
6.3
|
8.6
|
11.1 |
| Portfolio total
|
‑
|
2.4
|
6.3
|
8.6
|
11.1
|
| FINANCE
|
|
|
|
|
|
| Department of Finance
|
|
|
|
|
|
| Smaller Government
|
|
|
|
|
|
| — Property Divestment Programme — general office accommodation Canberra
|
‑
|
nfp
|
nfp
|
‑
|
‑
|
| — Property Divestment Programme — Mount Macedon Property
|
‑
|
‑
|
nfp
|
‑
|
‑ |
| Portfolio total
|
‑
|
‑
|
‑
|
‑
|
‑
|
| FOREIGN AFFAIRS AND TRADE
|
|
|
|
|
|
| Department of Foreign Affairs and Trade
|
|
|
|
|
|
| Passport Fees and Charges — reforms
|
‑
|
1.7
|
5.0
|
5.0
|
5.4 |
| Portfolio total
|
‑
|
1.7
|
5.0
|
5.0
|
5.4
|
| HEALTH
|
|
|
|
|
|
| Department of Health
|
|
|
|
|
|
| National Joint Replacement Levy — amendments(b)
|
‑
|
0.1
|
0.1
|
0.2
|
0.2
|
| Reducing the Burden of the Industrial Chemicals Regulatory Framework to Industry(b)
|
‑
|
2.5
|
2.5
|
1.4
|
1.8 |
| Portfolio total
|
‑
|
2.6
|
2.6
|
1.6
|
2.0
|
| HUMAN SERVICES
|
|
|
|
|
|
| Department of Human Services
|
|
|
|
|
|
| Smaller Government — Immigration and Border Protection efficiencies(b)
|
‑
|
‑
|
‑
|
‑
|
‑ |
| Portfolio total
|
‑
|
‑
|
‑
|
‑
|
‑
|
| IMMIGRATION AND BORDER PROTECTION
|
|
|
|
|
|
| Department of Immigration and Border Protection
|
|
|
|
|
|
| Cost Recovery — licensing and import processing
|
‑
|
14.1
|
30.3
|
31.2
|
32.1
|
| Cost Recovery of Citizenship and adjustment of Visa Application Charges
|
‑
|
103.4
|
109.2
|
111.1
|
113.4
|
| Intercountry Adoption — national support service(b)
|
..
|
..
|
..
|
..
|
..
|
| Migration Agents Registration Authority — deregulation(b)
|
‑
|
‑2.4
|
‑2.5
|
‑2.5
|
‑2.6
|
| Smaller Government — Immigration and Border Protection efficiencies(b)
|
‑
|
‑
|
12.4
|
12.4
|
12.4 |
| Portfolio total
|
..
|
115.1
|
149.4
|
152.2
|
155.3
|
| INFRASTRUCTURE AND REGIONAL DEVELOPMENT
|
|
|
|
|
|
| Australian Transport Safety Bureau
|
|
|
|
|
|
| Malaysia Airlines Flight MH370 — international contribution(b)
|
14.4
|
‑
|
‑
|
‑
|
‑
|
| Department of Infrastructure and Regional Development
|
|
|
|
|
|
| Malaysia Airlines Flight MH370 — international contribution(b)
|
29.6
|
50.0
|
‑
|
‑
|
‑
|
| Norfolk Island Reform(b)
|
‑
|
‑
|
‑
|
1.5
|
1.5 |
| Portfolio total
|
43.9
|
50.0
|
‑
|
1.5
|
1.5
|
| TREASURY
|
|
|
|
|
|
| Australian Bureau of Statistics
|
|
|
|
|
|
| Australian Bureau of Statistics — business transformation(b)
|
‑1.6
|
‑3.6
|
‑4.1
|
‑3.3
|
‑
|
| Australian Prudential Regulation Authority
|
|
|
|
|
|
| Full Cost Recovery of Superannuation Activities
|
‑
|
11.6
|
11.6
|
11.7
|
12.0
|
| Australian Securities and Investments Commission
|
|
|
|
|
|
| Australian Securities and Investments Commission — Competition for Market Services — continuation(b)
|
‑
|
3.2
|
3.1
|
3.2
|
3.2
|
| Reversal of Banking and Life Insurance unclaimed provisions(b)
|
‑
|
‑119.2
|
‑122.2
|
‑125.3
|
‑128.4
|
| Australian Taxation Office
|
|
|
|
|
|
| A new drought preparedness framework — accelerated depreciation for primary producers
|
‑
|
‑
|
‑
|
‑20.0
|
‑50.0
|
| Combatting multinational tax avoidance
|
|
|
|
|
|
| — a targeted anti‑avoidance law
|
‑
|
*
|
*
|
*
|
*
|
| — new transfer pricing documentation standards
|
‑
|
‑
|
*
|
*
|
*
|
| — stronger penalties
|
‑
|
‑
|
*
|
*
|
*
|
| Employee Share Schemes — further changes to tax treatment
|
‑
|
*
|
*
|
*
|
*
|
| Growing Jobs and Small Business
|
|
|
|
|
|
| — allow immediate deductibility for professional expenses
|
‑
|
‑
|
‑10.0
|
‑10.0
|
‑10.0
|
| — capital gains tax roll‑over relief for changes to entity structure
|
‑
|
‑
|
‑
|
‑20.0
|
‑20.0
|
| — changes to the fringe benefits tax system for work‑related electronic devices
|
‑
|
‑
|
*
|
*
|
*
|
| — expanding accelerated depreciation for small businesses
|
‑
|
‑250.0
|
‑800.0
|
‑850.0
|
150.0
|
| — tax cuts for small business
|
‑
|
‑250.0
|
‑950.0
|
‑1,000.0
|
‑1,050.0
|
| GST
|
|
|
|
|
|
| — applying to digital products and services imported by consumers
|
‑
|
‑
|
‑
|
150.0
|
200.0
|
| — compliance programme — three year extension
|
‑
|
‑
|
625.2
|
772.5
|
863.4
|
| — not proceeding with a reverse charge for going concerns and farmland
|
‑
|
*
|
*
|
*
|
*
|
| Income tax relief for Australian Defence Force personnel deployed overseas
|
..
|
..
|
‑
|
‑
|
‑
|
| Introducing a cap for salary sacrificed meal entertainment and entertainment facility leasing expenses
|
‑
|
20.0
|
85.0
|
90.0
|
100.0
|
| Luxury car tax — exemption for cars acquired by endorsed public museums and public art galleries
|
‑
|
‑0.5
|
‑0.1
|
‑0.1
|
‑0.1
|
| Managed investment trusts — transition period to apply the new tax system
|
‑
|
‑
|
45.0
|
20.0
|
5.0
|
| Modernising the Offshore Banking Unit regime
|
‑
|
‑
|
12.4
|
13.6
|
15.8
|
| Norfolk Island Reform(b)
|
‑
|
‑
|
2.0
|
9.0
|
6.0
|
| Operation Accordion — extension(b)
|
‑
|
‑8.1
|
‑4.3
|
‑
|
‑
|
| Operation Highroad(b)
|
‑0.4
|
‑8.1
|
‑4.2
|
‑
|
‑
|
| Operation Manitou(b)
|
‑
|
‑6.9
|
‑3.6
|
‑
|
‑
|
| Operation Okra — continued support(b)
|
‑2.5
|
‑22.8
|
‑10.7
|
‑
|
‑
|
| Personal income tax
|
|
|
|
|
|
| — better targeting the Zone Tax Offset to exclude 'fly‑in fly‑out' and 'drive‑in drive‑out' workers
|
‑
|
‑
|
105.0
|
110.0
|
110.0
|
| — changes to tax residency rules for temporary working holiday makers
|
‑
|
‑
|
100.0
|
220.0
|
220.0
|
| — increasing the Medicare levy low‑income thresholds
|
‑
|
‑81.0
|
‑50.0
|
‑50.0
|
‑50.0
|
| — modernising the methods used for calculating work‑related car expense deductions
|
‑
|
‑
|
270.0
|
280.0
|
295.0
|
| — removing an income tax exemption for government employees
|
‑
|
‑
|
1.3
|
2.7
|
2.7
|
| Philanthropy
|
|
|
|
|
|
| — specifically listing the Global Infrastructure Hub as an income tax exempt entity
|
‑
|
‑
|
‑
|
‑
|
‑
|
| — updates to the list of specifically listed deductible gift recipients
|
‑
|
‑0.2
|
‑1.2
|
‑1.2
|
‑0.9
|
| Release of superannuation for terminal medical condition — relaxing criteria
|
‑
|
‑0.3
|
..
|
..
|
..
|
| Removing Double‑Dipping from Parental Leave Pay(b)
|
‑
|
‑
|
‑200.0
|
‑250.0
|
‑250.0
|
| Research and Development tax incentive — introducing a $100 million expenditure cap
|
‑
|
‑
|
‑
|
‑
|
‑
|
| Serious Financial Crime taskforce — addressing financial and tax fraud
|
‑
|
31.8
|
107.9
|
141.6
|
138.4
|
| Strengthening Australia's foreign investment framework
|
‑
|
115.0
|
185.0
|
215.0
|
220.0
|
| Tax administration — statutory remedial power for the Commissioner of Taxation
|
‑
|
‑
|
‑
|
‑
|
‑
|
| Department of the Treasury
|
|
|
|
|
|
| Developing Northern Australia — Northern Australia Infrastructure Facility(b)
|
‑
|
‑
|
61.3
|
122.3
|
182.8
|
| GST — compliance programme — three year extension
|
‑
|
‑
|
92.6
|
88.3
|
84.6 |
| Portfolio total
|
‑4.5
|
‑569.2
|
‑452.9
|
‑80.0
|
1,049.5 |
| Decisions taken but not yet announced
|
5.2
|
184.7
|
279.2
|
319.6
|
391.2 |
| Total impact of revenue measures()
|
44.9
|
‑162.0
|
39.4
|
462.7
|
1,682.5
|
* 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.
(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) Measures may not add due to rounding.
