Skip to content Skip to menu
Australian Government Coat of Arms

Budget | 2015-16

Budget 2015-16
Australian Government Coat of Arms, Budget 2015-16

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.