Australian Government, 2011‑12 Budget
Budget

Part 1: Revenue Measures

Table 1: Revenue measures since the 2010‑11 MYEFO(a)

  2010‑11
$m
2011‑12
$m
2012‑13
$m
2013‑14
$m
2014‑15
$m
AGRICULTURE, FISHERIES AND FORESTRY          
Department of Agriculture, Fisheries and Forestry          
Changes to agricultural production levies 10.5 21.9 22.3 22.7 23.0
Portfolio total 10.5 21.9 22.3 22.7 23.0
ATTORNEY‑GENERAL'S          
Attorney‑General's Department          
Marriage Celebrants Program — reform(b) 4.2 4.0
Natural Disaster Recovery and Rebuilding          
— assistance to business affected by the Queensland Floods(b) 2.2 4.6 4.3 3.8
— assistance to business affected by Tropical Cyclone Yasi(b) 1.5 3.0 2.8 2.5
Australian Customs and Border Protection Service          
Alternative fuels — delayed introduction of taxation and other changes 2.0
Australia New Zealand Closer Economic Relations Trade Agreement — Amendments to product specific rules of origin .. .. .. ..
Excise and excise‑equivalent customs duty — refunds, remissions and drawbacks 9.7 12.1 13.4 14.1 15.1
Migration Program — allocation of places for 2011‑12(b) 0.7 2.2 3.7 5.4
Australian Security Intelligence Organisation          
National Security — Australian Security Intelligence Organisation maritime and airport security assessments — improved cost recovery 1.3 1.3 1.3 1.3
Insolvency and Trustee Service Australia          
Insolvency and Trustee Service Australia — additional funding(b) 12.4 15.7 18.3 22.1
Personal Property Securities Register — additional funding(c) 2.0 3.0 3.0
Portfolio total 9.7 34.2 43.1 51.7 54.2
BROADBAND, COMMUNICATIONS AND THE DIGITAL ECONOMY          
Australian Communications and Media Authority          
Australian Communications and Media Authority — revenue assurance project(b) nfp nfp nfp nfp
National Broadband Network — regulatory framework(b) 3.5 3.3 3.1 2.9
Portfolio total 3.5 3.3 3.1 2.9
CLIMATE CHANGE AND ENERGY EFFICIENCY          
Office of the Renewable Energy Regulator          
Renewable Energy Target          
— implementation of legislative amendments(b) 6.0 3.9 2.3 1.8
— reduction of the solar credits multiplier ‑0.3 ‑3.4 ‑4.2 ‑4.0
Portfolio total 5.7 0.6 ‑1.9 ‑2.2
DEFENCE          
Department of Defence          
Middle East Area of Operations — continuation of Australia's military contribution(b) 40.9
Solomon Islands — continued Australia Defence Force assistance to the Regional Assistance Mission to Solomon Islands(b) 1.0
Timor‑Leste — continuation of Australia's commitment to helping to maintain security and stability(b) 4.5
Portfolio total 46.4
EDUCATION, EMPLOYMENT AND WORKPLACE RELATIONS          
Department of Education, Employment and Workplace Relations          
Education Services for Overseas Students — further response to the Baird Review(b) 7.5 7.6 7.5 7.6
Higher Education Contribution Scheme — reduction in discounts(b) 0.2 4.3 18.4 41.0
Tertiary Education Quality and Standards Agency — cost recovery 4.1 4.1 4.1 4.2
Portfolio total 11.8 16.0 30.1 52.8
HEALTH AND AGEING          
Department of Health and Ageing          
Latent tuberculosis testing — continuation(c) 0.4 0.5 0.5 0.5
Pharmaceutical Benefits Scheme          
— biological disease‑modifying antirheumatic drugs — amendments to more cost‑effective arrangements(b) nfp nfp nfp nfp nfp
— extension and amendments to listings from 1 March 2011(b) nfp nfp nfp nfp nfp
— new and extensions to listings from 1 February 2011(b) nfp nfp nfp nfp nfp
— new listing from 1 July 2011(b) nfp nfp nfp nfp
— new listing from 1 May 2011(b) nfp nfp nfp nfp nfp
— new listings from 1 April 2011(b) nfp nfp nfp nfp nfp
Portfolio total 0.4 0.5 0.5 0.5
IMMIGRATION AND CITIZENSHIP          
Department of Immigration and Citizenship          
Migration Program — allocation of places for 2011‑12(b) ‑26.6 ‑27.3 ‑36.1 ‑37.0
Visa Application Charge — increase 62.2 71.0 75.9 85.7
Migration Review Tribunal and Refugee Review Tribunal          
Migration Review Tribunal — Refugee Review Tribunal — changes to application fees(b) 3.5 3.5 4.1 4.1
Portfolio total 39.1 47.2 44.0 52.9
INFRASTRUCTURE AND TRANSPORT          
Department of Infrastructure and Transport          
Airport building controllers — increased funding(b) 3.5 3.5 3.5 3.5
Portfolio total 3.5 3.5 3.5 3.5
RESOURCES, ENERGY AND TOURISM          
Department of Resources, Energy and Tourism          
Upstream Petroleum Regulatory Reform — revised arrangements(b) ‑12.5 8.9 15.3
Portfolio total ‑12.5 8.9 15.3
TREASURY          
Australian Prudential Regulation Authority          
Stronger Super — MySuper(b) 5.1 10.0 8.3 6.5
Superannuation — financial assistance grants to compensate fund members for the failure of Trio(b) 55.0
Australian Securities and Investments Commission          
Australian Accounting Standards Board and Auditing and Assurance Standards Board — additional funding(b) 1.8 1.8 1.8 1.8
Australian Securities and Investments Commission — additional funding(b) 18.8
Competition for Market Services(b) 8.0 9.1 6.6 6.2
Stronger super — self managed super funds(b) 1.0 0.4 0.4
Australian Taxation Office          
Abolish the Entrepreneurs' Tax Offset 180.0 185.0
Additional benefits agreement — Mauritius .. .. .. .. ..
Alternative fuels — delayed introduction of taxation and other changes ‑240.0 ‑199.0 ‑135.0 ‑69.0
Border Security          
— enhancing regional capability to combat people smuggling(b) ‑0.2 ‑0.2
— initiatives to address irregular population flow in source and transit countries(b) .. .. ..
— strengthening Customs and Border Protection Service's operational engagement overseas(b) ‑0.1 .. ..
Building Australia's Future Workforce          
— Dependent Spouse Tax Offset — phase‑out 60.0 220.0 230.0 245.0
— Low Income Tax Offset — bring forward ‑1,370.0 65.0 25.0 30.0
Capital gains tax          
— amendments to the scrip for scrip roll‑over and the small business concessions 5.0 50.0 50.0 55.0
— exemption for incentives related to renewable resources or for preserving environmental benefits * * *
— extensions to the main residence exemption in relation to special disability trusts * * * * *
— limiting the trading stock exception for superannuation funds 5.0 5.0 5.0
— minor amendments ensuring the proper functioning of the capital gains tax provisions .. .. .. .. ..
Capital gains tax and other roll‑overs for amalgamations of indigenous corporations * * * *
Crude oil excise — technical amendments
Debt/equity tax rules          
— clarification of the scope of an integrity provision * * * * *
— extending the debt/equity transitional period for Upper Tier 2 capital instruments * * * * *
Excise and excise‑equivalent customs duty — refunds, remissions and drawbacks 15.0 16.0 18.0 19.0 20.0
Extension of the temporary loss relief for superannuation funds mergers by three months * * *
Farm Management Deposits — early access for primary producers suffering natural disasters and improved administration arrangements * * * *
Fringe benefits tax          
— exemption for Australian residents working in remote areas overseas under fly‑in fly‑out arrangements
— reform of the car fringe benefit rules 5.0 30.0 140.0 335.0 460.0
Functional currency rules — extending the range of entities that can use a functional currency * * * * *
General interest charge — ensuring its continuous operation
GST          
— treatment of new residential premises 20.0 10.0 10.0 10.0 10.0
— treatment of property in possession of a mortgagee
— certain supplies to health insurers
— Government response to Board of Taxation report: minor changes * * * *
— providing businesses in a net refund position with access to the GST instalment system * * *
Improvements to the company loss recoupment rules * * * *
Income tax — expanding the definition of exploration to include geothermal energy ‑5.0 ‑5.0
Income tax relief for water reforms * * * *
Infrastructure — enhanced loss utilisation for designated projects * *
International tax          
— Interim Investment Manager Regime * * * *
— tax information exchange agreements * * * * *
— update to the list of countries that have effective exchange of information arrangements with Australia ‑15.0 ‑20.0 ‑22.0 ‑24.0
Look‑through treatment for instalment warrants and similar arrangements .. .. .. .. ..
Luxury car tax — tax‑free importation of cars by public museums ‑0.5 ‑0.5 ‑0.5 ‑0.5
Middle East Area of Operations — continuation of Australia's military contribution(b) ‑57.6 ‑5.6
Migration Program — allocation of places for 2011‑12(b) 63.0 214.8 382.4 569.6
Minerals Resource Rent Tax — adoption of recommendations of the Policy Transition Group .. .. ..
National Security          
— Australian Federal Police — United Nations Mission in Sudan — contribution(b) ‑0.3 ‑0.2 ..
— Baghdad Embassy civilian security arrangements — final transition(b) ‑0.2 ..
Natural Disaster Recovery and Rebuilding          
— exempting Disaster Income Recovery Subsidy (flood relief) payments from income tax
— tax treatment of clean up and recovery business assistance grants ‑55.0 ‑30.0 ‑10.0 ‑3.0
— Temporary flood and cyclone reconstruction levy 1,500.0 225.0
New tax system for managed investment trusts — clarifying the 2010‑11 Budget measure 50.0 20.0 5.0
Not‑for‑profit sector reforms          
— Australian Charities and Not‑for‑profits Commission — establishment(b) 8.0 10.0 10.0 13.0
— better targeting of not‑for‑profit tax concessions
— introducing a statutory definition of 'charity'
Official development assistance          
— Expanding aid in Indonesia and South East Asia(b) .. .. .. ..
— Expanding aid to Africa, South and Central Asia and the Middle East(b) ‑0.1 ‑0.1 ‑0.1 ‑0.1
— support for education and ending violence against women in Papua New Guinea and the Pacific(b) .. .. .. ..
Pacific Seasonal Worker Pilot Scheme — improved tax treatment ‑0.8
Paid Paternity Leave — implementation — new start date(b) 0.4 0.1
Pay As You Go (PAYG) instalment taxpayers — reduction in the gross domestic product (GDP) adjustment factor ‑700.0 700.0
Personal income tax          
— disallow deductions against government assistance payments
— increasing the Medicare levy low‑income thresholds ‑50.0 ‑25.0 ‑25.0 ‑25.0
— removing minors' eligibility for low income tax offset on unearned income 240.0 250.0 250.0
Petroleum Resource Rent Tax — clarifying the taxing point
Philanthropy — updating the list of specifcally listed deductible gift recipients ‑0.7
Reduction in the minimum payment amounts for account‑based pensions in 2011‑12 ‑2.0 ‑5.0
Reform of family payments — pause indexation of upper limits and thresholds for a further two years(b) 0.5 3.5 6.5
Securities lending arrangements tax rules — extending the scope to address insolvency issues * * * *
Small business depreciation — accelerated initial deduction for motor vehicles ‑200.0 ‑150.0
Social Security Agreement with Hungary(b) .. .. .. ..
Solomon Islands — continued Australia Defence Force assistance to the Regional Assistance Mission to Solomon Islands(b) ‑1.8 ‑0.2
Stronger super — self managed super funds(b) 10.0 12.0 12.0 13.0
Superannuation          
— greater use of tax file numbers * * * *
— refund of excess concessional contributions ‑0.8 ‑13.6 ‑3.3 ‑2.2
— securing super .. .. ..
Superannuation contribution caps — operation of the higher cap for over 50s 65.0 90.0
Tax Breaks for Green Buildings — deferral 15.0 100.0 180.0
Tax compliance          
— countering fraudulent phoenix activities by company directors 10.0 60.0 95.0 95.0
— enhanced refund fraud detection and management 63.9 67.2 59.3 42.2
— reporting Government grants and payments 21.8 46.2 46.2 46.2
— reporting taxable payments 7.9 217.0 288.1
Tax laws — minor amendments * * * * *
Tax treatment of payments made under the Sustainable Rural Water Use and Infrastructure Program ‑10.0 ‑45.0 ‑5.0 30.0
Taxation of Financial Arrangements          
— amendments to tax hedging rules * * * * *
— minor amendments to ease the transition into Stages 3 and 4 * * * * *
Timor‑Leste — continuation of Australia's commitment to helping to maintain security and stability(b) ‑6.9 ‑0.9
Trust taxation          
— income averaging and farm management deposits
— interim changes to improve the taxation of trust income * * * *
Portfolio total 40.0 ‑625.6 1,833.5 1,725.8 2,374.8
Decisions taken but not yet announced 54.3 83.8 57.6 63.4 72.2
Total impact of revenue measures(d) 102.0 ‑366.5 2,042.8 1,942.9 2,634.5

* 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.

  1. A minus sign before an estimate indicates a reduction in revenue, no sign before an estimate indicates a gain in revenue.
  2. These measures can also be found in the expense measures summary table.
  3. These measures can also be found in the capital measures summary table.
  4. Measures may not add due to rounding.

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