ParlInfo - Budget 2018 - 2019: Budget Paper No. 2: Budget Measures 2018â19 (2023)

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Budget 2018 - 2019: Budget paper No. 2: Budget measures 2018-19

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Budgetary Measures Budget Paper No. 2 2018-19

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Der ehrenwerte Scott Morrison MP Treasurer des Commonwealth of Australia

And

Senator the Honorable Mathias Cormann Treasury Secretary of the Commonwealth of Australia

For the information of the Honorable Members on the occasion of the budget 2018-19

8. May 2018

ISSN 0728 7194 (print); 1326 4133 (online)

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FOREWORD

Budget Paper #2, Budget Measures 2018-19, ensures that the budget papers contain comprehensive information on all government decisions involving changes to their revenue, expenditure and investment activities since the mid-year Economic and Financial Outlook 2017-18.

Household Paper No. 2 consists of three parts:

â¢ Part 1: Earnings indicators

â¢ Part 2: Expense Measurements

â¢ Part 3: Corporate Actions

Earnings metrics are defined as measures affecting taxable or non-taxable income (based on government finance statistics).

Spending metrics are defined as measures affecting spending (based on government finance statistics).

Corporate actions are defined as those actions that affect net capital investment, defined as the change in tangible assets. Corporate actions that do not fall under this definition, such as B. Capital injections or loans used for purposes other than investing in non-financial assets are reported as budget neutral.

Remarks

(a) The following definitions are used in this Budget Paper:

- “real” means adjusted for inflation;

- Real expenditure growth is calculated using the consumer price index (CPI) as a deflator;

- the financial year refers to 2018-19, while the previous years refer to 2019-20, 2020-21 and 2021-22; And

- One billion equals one billion.

(b) Numbers in tables and in the text in general have been rounded. Deviations in tables between totals and totals of the components are due to rounding.

- Estimates below $100,000 are rounded to the nearest thousand;

- Estimates of US$100,000 and above are generally rounded to the nearest tenth of a million; And

- Estimated values midway between rounding points are rounded up.

(d) The following terms are used:

- Null

n/a not applicable

.. not zero, but rounded to zero

$m millions of dollars

$from billions of dollars

nfp not for publication

COAG Council of Australian Governments

AEST Australian Eastern Standard Time

NEC/nec, not elsewhere classified

* The nature of this metric is such that a reliable estimate can be made

cannot be provided.

(e) The Australian Capital Territory and the Northern Territory are referred to as "the Territories". References to the "states" or "any state" include the territories. The following abbreviations are used for the names of states, where appropriate:

NSW New South Wales

V.I.C. victory

QLD-Queensland

FROM Western Australia

IN South Australia

Tasmanian BAG

ACT Australian Capital Territory

NT Northern Territory

(f) In this document, the term "Commonwealth" refers to the Commonwealth of Australia. The term is used when referring to the Commonwealth of Australia legal entity.

The term "Australian Government" is used when referring to the Government and the decisions and activities taken by the Government on behalf of the Commonwealth of Australia.

Budget paper #2, Budget Actions 2018-19, is one of a series of budget papers providing information to supplement the budget speech. A full list of series is printed on the inside cover of this newspaper.

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CONTENTS

Part 1: Yield figures ........................................ .. ................................ 1

Agriculture and water resources ..................................................... ... ...................................... 7

Attorney General .......................................... ....... ....................................... ..... .... 9

Education and training .............................................. ................................................. ... 10

Foreign affairs and trade ..................................................... .................................................... 11

Internal affairs ..................................................... .................................................. .................... 12

Infrastructure, regional development and cities ..................................................... ..... ......... 17

Jobs and innovation ..................................................... ................................................... ..... ..... 18

Treasury ..................................................... ................................................... ..... ...................... 19

Part 2: Spending measures ........................................ .................................. 47

Agriculture and water resources ..................................................... ................................... 69

Attorney General .......................................... ....... ....................................... ..... .. 75

Communication and art ..................................................... ................................................... 78

Across portfolios ..................................................... ................................................... ..... ......... 81

defense ................................................ .................................................. .. ...................... 82

Education and training .............................................. ................................................. ... 84

Environment and energy ..................................... ................................................... .... 97

Finances ..................................... ................................................... ..... ..................... 100

Foreign affairs and trade ..................................................... .................................................... 101

Health ................................................. .................................................. .. .......................... 106

Internal affairs ..................................................... .................................................. .... .............. 127

Human services ..................................................... ................................................... ...... ........ 135

Infrastructure, regional development and cities ..................................................... ..... ........... 136

Jobs and innovation ..................................................... ................................................... ..... ... 150

Parliament ................................................ ................................................... .. ................ 162

Prime Minister and Cabinet ..................................................... ................................................... 163

Social Services ................................................ . .................................................. .......... 170

Treasury ..................................................... ................................................... ..... ................... 179

Veterans Affairs ..................................................... .. .................................................. ......... 190

Part 3: Corporate actions ........................................ ...... ......................... 194

Communication and art ..................................................... ................................................... 200

Environment and energy ..................................... ................................................... .... 201

Finances ..................................... ................................................... ..... ...................... 203

Internal affairs ..................................................... .................................................. .... .............. 204

Jobs and innovation ..................................................... ................................................... ..... ... 205

VIII

Table of measures by portfolio

Part 1: Yield figures ........................................ .................................................. 1

Agriculture and water resources ..................................................... ................................... 7

Agriculture, Food and Biosecurity – Biosecurity import levy ........................................................ 7

Changes in agricultural production levies ..................................................... .................................... 7

Attorney General .......................................... ....... ....................................... ..... .. 9

Annual Indexation of Court and Arbitration Fees ..................................... ....... ............ 9

High Court of Australia Security and Funding Arrangements ................................ 9

Education and training .............................................. .................................................. 10

College Loan Program – partial cost recovery ................................................ ... 10

Foreign affairs and trade ..................................................... .................................................... 11

Timor-Leste Reconciliation ................................................ ..................................................... ...... 11

Internal affairs ..................................................... .................................................. .... .............. 12

Black economy package – fight against illicit tobacco........................................ ..... .. 12

Customs duties – increasing international collaboration and investment in Australia's medical research industry ........................................ ..................... 13

New Transpacific Partnership Agreement ..................................................... ......................... 13

Route to Permanent Residence for Retirement Visa Holders – Settlement ........................................ .................................................. .... .............. 14

Peru-Australia Free Trade Agreement ........................................ .... .......................... 15

Skilling Australians Fund Levy – Reimbursement and Exemption Rules ...... 15

Infrastructure, regional development and cities ..................................................... ..... ......... 17

Closing of the federal interstate registration system ........................................ ........ 17

Jobs and innovation ..................................................... ................................................... ..... .. 18

Fair Fees for National Measurement Institute Services – Changed Fee Rules ........................................................ ................................................. ... ......... 18

Treasury ..................................................... ................................................... ..... ................... 19

A firm stance on tax and pension debt ................................................ ...... ................... 19

Alcohol Taxation – Expanding Support for Craft Brewers and Distillers ........................................ 19 Supporting Small Business Investments – Further Expanding the Immediate Deductibility Threshold . .................................................. .................................................... 20

Better targeting of the tax incentive for research and development ........................ 21

Black Economy Package – Further expanding the reporting of taxable payments ............ 22 Black Economy Package – Introducing an economy-wide cash payment limit ............ ............ ........................................ .......... .......................................... ...... 23

Black Economy Package - new and improved ATO enforcement against the black economy ................................................ .... ................................................ .. ....... 23

Black Economy Package – Abolition of the tax deductibility of non-compliant payments ........................ ......... ....................................... ....... .................. 24

Corporate Income Tax – Improving the Integrity of the Tax Treatment of Concessionary Loans Between Exempt Companies ..................................... ..... ..................................... 25

Corporate Income Tax – Income Tax Consolidation ..................................... ............. ............ 25

Corporate tax – major change in the global definition of corporations ................................ 26

Corporate Tax – Taxation of Financial Arrangements – Regulatory Reform ........................ 26 Full cost recovery of pension activities ........................ ....................................... 27

Income Tax – Exemption for the International Cricket Council for the ICC World Twenty20 in 2020 ................................ .. .................................................. .... 27

Indirect Tax Concession Scheme – Diplomatic and Consular Concessions ................................. 28 International Taxes – Update to List of Information Exchange Countries ........ . ....... 28 Level playing field for online hotel bookings ........................ .......... ............ 29

Miscellaneous changes – ongoing maintenance and upkeep of Treasury portfolio legislation ...................................................... ..................................................... ....... ......... 30

More Choices for Longer Life – Exemption from the Labor Examination for Recently Retired Persons ........................ 30 Income Tax – Ensuring Individuals Meet Their Tax Responsibilities ..... ... .............. 31 Income Tax - Income Tax Exemption for Certain Veteran's Payments ........ 31 Income Tax - Raising Low-Income Thresholds for Medicare Fee .. .......... 32 Income Tax—Retaining the Medicare Withdrawal Rate at 2 Percent .......... 32 Personal Income Tax Schedule ........ ..................... ....................... ...................... 33

Philanthropy — Updates to the list of specifically listed recipients of deductible gifts ........................................ .................................................. .. ......................... 34

Protecting Your Super Package – Capping Passive Fees, Banning Exit Fees, and Reuniting Small and Inactive Retirement Accounts................................................. ... 35

Protecting Your Super Package – Changes in Pension Plan Insurance ...................... 36 Reforms to Fight the Illegal Phoenixing ...................... .................................................. .... ..... 37

Abolition of the luxury car tax on re-imported cars after being overhauled abroad ........................ ....... ....................................... ..... .................... 38

Stacked Structures – Tightening Concessions for Foreign Investors ........................ 38 Retirement Provisions – Better Integrity vs. Deductions for Personal Contributions ........................ 39 Retirement Provisions - Increased the maximum number of members allowed in self-managed pension funds and small APRA funds from four

six ................................................ .................................................. ..................... 40

Superannuation – preventing certain employees from inadvertently exceeding the benefit cap ........................................................ .................................................. .... ....... 40

Pension fund – triennial review cycle for some self-governing pension funds ........................................ ....... ....................................... ..... .41

Tax Integrity – Clarifying How the Division 7A Integrity Rule Works ........................ 41 Tax Integrity – Denial of Vacant Land Deductions ........................ ................................................. . .42

Tax Integrity – Improving the integrity of concessions relating to partnerships .................................................. . .................................................. .................. 43

Tax Integrity – Expanding Anti-Evasion Rules for Circular Trust Distributions ........ 43 Tax Integrity – Improving Taxation of Testamentary Trusts ................ ................ ......... 44

Tax Integrity – Eliminating the Trust Level Capital Gains Deduction for Managed Investment Trusts and Attribution MITs ........................ ........... ........ 44

Tax Integrity – Taxation of Income for a Person's Fame or Reputation .................................. 45 Tax Integrity – Thin Capitalization – Valuation of Assets and Treatment of Consolidated Entities ...... .......................................... ........ ....................................... 46

Part 2: Spending measures ........................................ .................................................. 47

Agriculture and water resources ..................................................... ... ......................... 69

Agriculture portfolio – efficiencies ................................................ ... ................................ 69

Australian Agriculture and Export Growth Plan - APVMA - Transformation ........ 69 Australian Agriculture and Export Growth Plan - Improving Australia's Biosecurity System ............ ............ ........................................ .......... ...................... 70

Australian Agriculture and Export Growth Plan - Established Pesticides and Weeds Pipeline - Additional Funding .................................. . ........................ 70

Australian Farm and Export Growth Plan - Growing Australian Farm Exports ................................................ .................................................. .. ....... 71

Australian Agriculture and Export Growth Plan – Improved Access to Agricultural and Veterinary Chemicals ........................................ .. ................................ 71

Australian Agriculture and Export Growth Plan – Indonesia-Australia Red Meat and Cattle Partnership .................................................. .................................................. 72

Australian Agriculture and Export Growth Plan – International Air and Seaport Biosecurity ........................................ ................................................. ... .............. 72

Australian Agriculture and Export Growth Plan - National Forestry Plan......................................... ....................................................... ........................ 73

Australian Farm and Export Growth Plan – Small Exporters Support Package – Extension ..................................... ................................................. ... ... 73

Australia's Agricultural and Export Growth Plan – seasonal agricultural labor demand and supply ........................ ......... ....................................... ....... .. 74

Australian Farm and Export Growth Plan – Response to fruit fly outbreak in Tasmania ........................ .......... .......................................... ........ ................. 74

Attorney General .......................................... ....... ....................................... ..... 75

Attorney General's Portfolio – Efficiency Benefits ..................................... ......... ............. 75

Australian Commission for Law Enforcement Integrity Operations Facility – Einrichtung .......................................... .................................................... .............. 75

Keeping the Records of the Royal Commission ........................................ .. ....................... 76

Implementation of OPCAT ................................................ ................................................... 76

More Choices to Live Longer – Protecting Older Australians ................................................ 76

National Apology – Child Sexual Abuse ................................. ......... ................ 77

Royal Commission into Institutional Responses to Child Sexual Abuse – Implementierungs-Taskforce....................................... ................................................... 77

Communication and art ..................................................... ... ...................................... 78

250th Anniversary of James Cook's Voyage - Commemoration ........................................ .. 78 Funding of Australian film and television content and the national broadcasters ........................................ . .................................................. ......... 79

Location incentive funding program ................................................ ................................... 79

Office of the eSafety Officer - additional funding ................................................ 80

Across portfolios ..................................................... ................................................... ..... .......... 81

Per- and polyfluorinated alkyl substances — research and related activities ................................ ....... ....................................... ..... .................... 81

Supporting sustainable access to drinking water ..................................... .......... .81

defense ................................................ .................................................. .. ...................... 82

Arms export strategy ..................................................... ................................................. .. 82

Defense Industrial Capability Plan – Einrichtung des Sovereign Industrial Capability Grant Program ...................................... ................................... 82

Department of Defense - Reprofiling of spending ................................................ .... ..... 83

Education and training .............................................. ................................................. .. 84

Adult English Program for Migrants - Equalizing Access for Migrants Under 18 ........................ .......... .......................................... ........ .................. 84

Australian Quality Authority for Child Education and Care – additional funding ........................................ ................................................. ... .......................... 84

Australian Skills Quality Authority – full reimbursement........................................ .... ... 85

Projects for early childhood education in childcare – efficiency ............................................ ......... ............ 85

Combined Tuition Support Lifetime Limit – Amendment ................................................ 86 Early Learning Languages Australia – Extension . ..................................................... ...... 86

Educational Services for International Students – Review of Annual Enrollment Fee .................................................. . .................................................. ......... 87

Endeavor Leadership Program – Efficiency ................................................ ..... ......... 87

High Performance Teachers Program ..................................................... .................................... 88

Training program for workers in industry – efficiency ................................................ ........ ......... 88

Investments in regional university campuses - additional study places ..................... 89 IT system to support student loans in VET - implementation ........ ......................... 89

Administration of the Skilling Australians Fund - revised implementation arrangements ................................................ . .................................................. ......... 90

More Choices for Longer Life - Skills Checkpoint for Older Workers - Facility ................................................ .................................................. .. ......... 91

National Partnership Agreement on Universal Access to Early Childhood Education – Extension......................................... .................................................. .. .. 91

National Research Infrastructure Investment Plan – Implementing Government Response ................................ .............. ...................................... 92

National School Counseling Program – continued ................................................ 92

National Training System - Commonwealth Own Purpose Expenses Program - Efficiencies ................................................ .................................................. .... 93

Non-Governmental Fund for Reform Support - additional funds ................................................ 93

Quality schools – communication campaign ..................................... ..... .............. 94

Response to the independent review of regional, rural and distant education - additional support for students ................................................. ........................ 94

Agency for Quality and Standards in Tertiary Education - full cost recovery ........................ 95 Trades Recognition Australia - additional funding ........ ......................................... 96

Unique Student Identifier Initiative – additional funding ................................................ . .. 96

Vocational Training Loan Ombudsman – additional resources ................................................ 96

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Environment and energy ..................................... ................................................... 97

Australian Antarctic Science .......................................... .... ..................................... 97

Australian Heritage Grants Program – Establishment ........................................ .. ... 97

Great Barrier Reef 2050-Partnerschaftsprogramm ................................................ ................. 98

Powering Forward - Delivering More Affordable, Reliable and Sustainable Energy ........................................ .................................................. .................................... 99

Finances ..................................... ................................................... ..... .................... 100

Finances – additional funds ................................................ ................................... 100

Large constituencies – rent reimbursement ................................................ .... ........ 100

Protection of voter data ..................................................... ................................................... 100

Foreign affairs and trade ..................................................... .................................................... 101

Foreign Policy White Paper 2017 – Initiatives ........................................ ... ............. 101

Support for Papua New Guinea to host APEC 2018 ........................................................ ... 101

Australia's involvement in a Dutch national indictment against those responsible for the downing of Malaysia Airlines flight MH17 ... ............................ 102

Australian Participation in Expo 2020 Dubai ............................................ .. ................. 102

Australian Trade and Investment Commission - Efficiency benefits ................................................ 102

Improving Cruise Ship Access to Sydney ........................................................ . ..................... 103

Maintaining levels of official development assistance ........................................ 103

National Security - Australian Intelligence - Additional Funding ................................ .......... .......................................... ........ ................. 103

Promoting Australian expertise in international markets ........................................ 104

Tourism 2020 – Continued Approved Destination Status Program .......... 104 Papua New Guinea and Solomon Islands Submarine Cables .......... .......... ............ 104

Health ................................................. .................................................. .. ...................... 106

A stronger rural health strategy ..................................................... .................................... 106

Epilepsy Action Response Service ..................................................... ... ........................ 107

FIFA Women's World Cup 2023 bid – additional support for Football Association of Australia ................................................ ................................................... ..... ..... 108

Good sports program — extension .................................................. .. .......................... 108

Ensuring Medicare – Improving safety and quality through stricter compliance ........................................................ ................................................... ..... ................ 109

Medicare Guarantee - Medicare Schedule of Benefits - New and Changed Entries ................................ ...... .............................................. .... ..................... 109

Medicare Assurance - Medicare Benefit Plan Review - Responding to Taskforce Recommendations ................................................ ................................................... 110

Ensuring Medicare – modernizing healthcare and elder care payment systems .................................................. ................................................... ...... ...................... 110

Healthy Active Beginnings ..................................................... ................................................... 111

Improving access to medicines - additional funding for new medicines and improved payment management ................................................ . .................................. 112

Improving access to medicines – e-prescribing for safer medicines ........................................ 112

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Improving access to medicines - promoting greater use of generics and biosimilars ...................................................... ..................................................... ..... ..... 113

Improving access to medicines – funding security for the safety of essential medicines ................................ ...... .............................................. .... ..................... 113

Improving Access to Medicines – Strengthening the Life Saving Medicines Program ........................................ ................................................... ..... ...................... 114

Improving access to medicines – Strengthening the quality use of health services ..................................... ..... ....................................... ... ...................... 114

Improving access to medicines – sustainability of the pharmacy approval process ........................................ .................................................. .. .......................... 115

Raising awareness of organ donation – partnerships ..................................................... 115

Indigenous Health Services ..................................................... .................................................. 115

Investing in health and medical research – Medical Research Future Fund .......... 116 More choices for longer lives – healthy aging and quality care ........................ 117 National Health and Medical Industry Growth Plan ................................................ .... .......... 119

National Immunization Program - New and Amended Lists ........................................ 120

Cardiac and Chest Device Registry Operating Expenses – Expansion ........................ 121 Pharmaceutical Benefits Scheme – New and Amended Listings ........................ ............. 121 Prioritizing mental health – follow-up after a suicide attempt ........................ .. .... 122 Prioritizing Mental Health - Funding The Junction Clubhouse ........................ 122 Prioritizing Mental Health - Head to Health . ................................................. . ........ 123

Prioritizing Mental Health – Lifeline Australia – Enhanced Telephone Crisis Services ........................ ............. ....................................... ........... ........... 123

Prioritizing Mental Health – Strengthening the National Mental Health Commission .................................................. ................................................... ..... ......... 123

Prioritizing Mental Health – Suicide Prevention Campaign ........................................ 124

Sport – building a more active Australia ................................................ .. ....................... 124

Assistance in the treatment of alcohol and drug abuse ........................................ ....... ....... 125

Support for the Special Olympics Australia National Games 2018 ........................ 125 Supporting our hospitals - National Health Agreement - Public funding of hospitals ..... ................................................ .. .................................................. ......... 126

Water and Snow Safety Program ........................................ .... ....................... 126

Internal affairs ..................................................... .................................................. .... ............ 127

Airline liaison program ..................................................... ................................................... .... 127

Anti-Slavery Unit – Facility ........................................ ....... ............................ 127

Australian Center for Combating Child Exploitation – Facility ........................................ 127 Aviation, Air Cargo and International Mail Security Package .. ... ................................ 128

Ability to review criminal intelligence .......................................................... ........... 129

Disaster Relief ................................................ . .................................................. ........... 129

Establishment of the “Internal Affairs” department – efficiency gains ........................ 130

Funding program for integration grants ..................................... ........... .............. 130

National Criminal Investigative Intelligence System - Establishment........................................ 130

National Safety Agencies - additional resources ..................................... ...... 131

Financing Arrangements for Disaster Recovery – Reforms ..................................................... 131

xiv

Operation Sovereign Borders – Continued ............................................ .... ..... 132

Fund for Safer Communities — Enlargement ................................................ .................................... 132

Strategic review of the Department of Internal Affairs ........................................ ... ............. 133

Trade Modernization Agenda ..................................................... .................................................. 133

Visas for general practitioners – for areas with a shortage of doctors ........................ 134

Human services ..................................................... ................................................... ...... ...... 135

Delivering Australia's Digital Future – Transformation of Welfare Payments Infrastructure – Tranche Three ........................................ .................................... 135

Department of Human Services – Improving Service Delivery ................................ 135

Infrastructure, regional development and cities ..................................................... ..... ...... 136

Avalanche Airport ................................................ .................................................. .. ............ 136

Building Better Regions Fund – Third Round ........................................ ................... 136

Indian Ocean Territories - Basic Infrastructure and Air Services ........................ 137 Infrastructure Investment Program - Infrastructure Investments in the Australian Capital Territory ........................................ .................................. ................ ......... 137

Infrastructure Investment Scheme - Business Case Fund for Major Projects ........ 138 Infrastructure Investment Scheme - Infrastructure Investments in New South Wales ..................... .... ................................................ .. .................................. 138

Infrastructure Investment Program - Infrastructure Investments in the Northern Territory ........................................................ ... ................................................. . ........ 139

Infrastrukturinvestitionsprogramm – Outback Way .......................................... 139

Infrastructure Investment Program - Infrastructure Investments in Queensland ...................................................... ................................................. . ........... 140

Infrastructure Investment Program - Roads of Strategic Importance .................. 141 Infrastructure Investment Program - Infrastructure Investments in South Australia ............ ................ ................................... .............. ....................... 141

Infrastructure Investment Program – Tasmanian Infrastructure Investments ........................................ ..... ....................................... ... ......... 142

Infrastructure Investment Scheme - Urban Congestion Fund ........................ 142 Infrastructure Investment Scheme - Victorian Style Infrastructure Investments ........ .......... ... 143 Infrastructure Investment Scheme – Western Australia Infrastructure Investments and GST Top-Up Payment ............................ .................................... 143

Infrastructure, Regional Development and Cities Portfolio – Other Priorities......... 145 Launceston City Deal – Tamar River....... ................. .................................. ... 145

Management of drones ..................................................... ................................................... .... 146

National Capital Authority – additional funding .......................................... ... 146

National Freight and Supply Chain Strategy – Development ........................................ 146

Norfolk Island – additional funding ................................................ .... ..................... 147

Australian Regional Institute - National Survey Program ........................................ 147

Regional Employment and Investment Package - Funding for Tasmania ........................ 147 Remote Airstrip Upgrade Program - Extension ..... ... ...................................... 148

Stronger Communities Program – Fourth Round ........................................ .... ...... 148

West Sydney Airport Visitor and Information Center ........................................ .. 148

City Deal for West Sydney ........................ ......... ................................ 149

Jobs and innovation ..................................................... ................................................... ..... 150

Australia Technology and Science Growth Plan - Better data to track innovation in Australia ................................................ . .................................................. .. 150

Australian Technology and Science Growth Plan – better GPS for regional Australia ...................................................... ................................................. . ........................ 150

Australia Technology and Science Growth Plan – Better GPS to support Australian businesses ............................ ............ ........................................ ...... 151

Australian Technology and Science Growth Plan - Building Australia's artificial intelligence capability to support businesses ................................................ .. ......... 151

Australia's Technology and Science Growth Plan - Doubling our investment in Australia's supercomputing infrastructure .................................................. . .................. 152

Australia's Technology and Science Growth Plan – Encouraging more women to pursue science, technology, engineering and mathematics (STEM) education and careers ...................................... ..................................................... ....... 152

Australian Technology and Science Growth Plan - Growth of Australia's Space Industry .................................................. .. .................................................. ......... 153

Australian Technology and Science Growth Plan - Helping Australian companies protect their big ideas ................................................ . .................................. 153

Australia Technology and Science Growth Plan - Export Centers Program for Small and Medium Sized Enterprises .................................................. .................................... 154

Australian Technology and Science Growth Plan – Supporting Australian Innovation in Asia ........................................ . .................................................. ......... 154

Australia's Technology and Science Growth Plan - World-class satellite imagery for Australian companies ........................................ ... ................................ 154

Better Targeting Aid to Support Job Seekers – Change ........................................ 155 Financing of Radioactive Waste Management and Decommissioning Projects ........ .... .... 155 Government response to the Small Business Digital Taskforce .................................. .. 155 Hydrogen Energy Supply Chain Project - Pilot ............................................ .... .......... 156

Industry Programs - Efficiency ................................................ ................................... 156

More choices to live longer - Jobs and skills for Australians as they age ........157 National Radioactive Waste Management Facility - Funding to complete a detailed business case .......... .................................................. .................................... 158

Trial version of the online job exchange .......................................... ..................... 158

Regional Employment Experimentation Program - Establishment ........................................ 159

Registered Organizations Commission – additional funding ..................................................... 159

Streamlining services for refugees ..................................... ........... ..................... 160

Transition to work – additional places ........................................ . ........................ 160

Youth Employment Agency – Facility ........................................ ..... .............. 161

Parliament ................................................ ................................................... .. ......... 162

Australian House of Parliament Cybersecurity Operations Center ........................................ 162

Prime Minister and Cabinet ..................................................... ................................................... 163

2017 Independent Intelligence Review – further funding ........................................ 163

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Aboriginal and Torres Strait Islander Land and Sea Future Fund ........................ 164 Commonwealth Ombudsman - additional funding .... .... ....................................... 164

Community Development Program – Reform ........................................ ..... ........... 165

Delivering Australia's Digital Future - Blockchain - Utilization with Government Payments ........................ ............. ....................................... ........... ........ 166

Delivering Australia's Digital Future – Data Sharing and Publishing Agreements ........................................ .... ................................................ .. .......... 166

Delivering Australia's Digital Future - GovPass Program - Accelerated Implementation ........................................ ................................................... ..... .......... 167

Governor General – additional funding ................................................ .... ..................... 167

Prime Minister and Cabinet – Strengthening Capabilities ........................ ....... 168

Remote indigenous dwellings in the Northern Territory ........................................ ... .168

Review of the Australian Civil Service ..................................... .......... ............... 169

Social Services ................................................ . .................................................. ......... 170

50 Years of ABSTUDY – Strengthening ABSTUDY for Secondary School Students .......... 170 Better Alignment of Tuition Allowance – Expansion ...................... . ........................ 170

Disability Support Pension – Equalization of Suspension Periods for Incarcerated Recipients ........................................ ................................................. ................... 171

Training on how to deal with domestic violence. . . . . . . . . . . . . . . . ....................... 171

Encouraging lawful behavior by recipients of income support ..................................... 172 Encouraging self-employment for newcomers Migrants – Enlargement ........................ ......... 172 Extended support for 1800RESPECT .................... ................ .................................... 173

Extension of the trial version of the cashless debit card ........................................ ... ...................... 173

Integrated support services for family carers ........................................................ ..................... 174

More Choices for Longer Life - Finance for Longer Life ................................................ 175

National Disability Insurance Scheme - continuity of support ........................................ 176

Labor and Market Fund of the National Disability Insurance Scheme ..................... 176

New Disability Employment Services - Transition Assistance ................................................ 177

Social Impact Investing – Building Outcome Measurement Capacity ............ 177 Social Impact Investing – Trial ............ ............. ....................................... ........... .............. 177

Social Services Legislation Amendment (Welfare Reform) Act 2018 – additional amendments ........................................ .................................................. .... 178

Recovery of Social Security Debts ..................................................... ....................... 178

Treasury ..................................................... ................................................... ..... ................... 179

Australian Commission on Charities and Not-for-Profit Organizations - Funding of Legal Costs .................................... .... ................................................ .. ....................... 179

Australian Financial Complaints Authority – additional funding ........................ 179 Australian Housing and Urban Research Institute – National Housing Research Program ............ ................................... .............. ....................... 179

Bilateral Asset Recycling Agreement with South Australia – Termination ........................ 180 Black Economy Taskforce – Advice on a new legal framework for Australian Business Numbers ......... .................................................. .... ................... 180

Black Economy Task Force – Implementation Team ........................................ .. .... 180

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Black Economy Taskforce – Improving the Integrity of the Commonwealth Procurement Process ........................................ . .................................................. .. 181

Black Economy Task Force — Standing Task Force ................................................ ... .......... 181

Commercial construction site – extension ................................................ ................... 181

Mandatory Recall of Vehicles Equipped with Takata Airbags ........................................ ........ 182

Delivering Australia's digital future - modernizing business registers ........ 182 Improving business statistics ........................ ........ ............................................ ...... .......... 183

Improving the financial capacity of women ..................................... .......... ............... 183

Improving the Treasury Department's ongoing ability to support government ............ 183 Financial Technology Innovation ............ ............. ....................................... ........... ........ 184

Funding to improve services in the Northern Territory ........................................ ......... 184

Improving apartment-related data ..................................... ..... ................................ 184

Drafting legislation - additional funding ................................................ .. ....................... 185

Modernization of wage and pension fund reporting - additional financing ........................................ .................................................. .. ...................... 185

More Choices to Live Longer – Comprehensive Income Products in Retirement ................................ ............. ....................................... ........... ........ 185

National consumer data law ..................................................... ...................................... 186

North Queensland Home Insurance Comparison Site - Additional Financing ........................................ ...... .............................................. .... .................. 187

Ordinance on auditors ..................................................... ................................... 187

Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry – weitere Unterstützung ................................ ................... 188

Statistical Business Transformation Program ................................................ .... ......... 188

Chamber of Tax Advisors — Financing ................................................ ................................. 189

Veterans Affairs ..................................................... .. .................................................. ....... 190

Australian War Memorial – Digitization and Preservation Program ........................ 190 Delivering Australia's Digital Future – Veteran Centric Reform – continued ... ... ................................................. . .................................................. ... 190

Improved dental and related health........................................................ .................................... 191

Long Tan Scholarship – Extension of Eligibility .................................. ......... ............. 191

Mental health treatment for Australian Defense Force reservists with Disaster Relief and certain other services .................................. .. ....................... 191

Pharmaceutical Services Repatriation Scheme – New Listings and Price Changes ........................................................ ................................................. ... .............. 192

Supporting Veterans through Improved Compensation Policies .................................. 192 Supporting Veteran Employment Opportunities – continued ......... ......... ............. 192

Part 3: Corporate actions ........................................ ...................................................... 194

Communication and art ..................................................... ................................... 200

Australian Communications and Media Authority Property – Divestment ........................ 200 National Gallery of Australia – Additional Equity Funding ......... ...... ................... 200

xviii

Environment and energy ..................................... ................................................... 201

Bureau of Meteorology - Enhanced security and resiliency for ICT systems - Tranche two .................................. .................................................. .................. 201

Acquisition of Snowy Hydro Limited ................................................ ..................................... 201

Finances ..................................... ................................................... ..... ................... 203

Australian Naval Infrastructure Pty Ltd — Kapitalzuführung .......................................... 203

Internal affairs ..................................................... .................................................. .... ............ 204

Internal affairs ICT systems – upgrade ............................................ ..... ......................... 204

Jobs and innovation ..................................................... ................................................... ..... 205

Commonwealth Science and Industrial Research Organization Real Estate Portfolio – Investment ........................................ ................................................. .. 205

Part 1: Revenue Measures

Table 1: Revenue metrics since MYEFO 2017-18 (a)

Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

AGRICULTURE AND WATER RESOURCES

Ministry of Agriculture and Water Resources

69 Agricultural portfolio – efficiency gains(b) nfp nfp nfp nfp nfp

7 Agriculture, Food and Biosecurity — Biosecurity import levy - - 115.0 120.0 125.0

7 Changes in agricultural production taxes(b) .. -0.5 -0.5 -0.5 -0.5

Total portfolio .. -0.5 114.5 119.5 124.5

Attorney General

Federal Court of Australia

9 High Court of Australia Security and Funding Arrangements(b)(c) - 1.2 1.2 1.2 1.2

High Court of Australia

9 High Court of Australia Security and Funding Arrangements(b)(c) - 0.4 0.4 0.4 0.4

Different agencies

9 Annual indexation of court and court fees - 0.4 1.8 0.5 2.1

Total portfolio - 2.0 3.4 2.1 3.7

EDUCATION AND TRAINING

Australian Skills Quality Authority

85 Australian Skills Quality Authority — full cost recovery(b)(c) - 5.2 5.5 20.9 21.1

Department of Education and Training

86 Combined Tuition Support Lifetime Limit – Amendment (b)(c) - 0.2 0.7 1.1 2.0

10 University loan program — partial cost recovery - .. 9.8 10.2 10.7

89 Investments in regional university campuses — additional study places(b) - .. 0.2 0.3 0.6

94 Response to the independent review of regional, rural and distant education - additional support for students(b) - - 0.1 0.3 0.6

Agency for quality and standards in tertiary education

95 Agency for Quality and Standards in Tertiary Education — full cost recovery(b)(c) - 1.7 5.5 8.7 12.4

Total portfolio - 7.2 21.7 41.5 47.4

Budget measures 2018-19

Table 1: Earnings metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

ENVIRONMENT AND ENERGY

Bureau of Meteorology

201 Bureau of Meteorology – Improved Security and Resilience for ICT systems – Tranche Two(b)(c) nfp nfp nfp nfp nfp

Ministry of Environment and Energy

201 Acquisition of Snowy Hydro Limited(b) - 140.7 248.0 282.8 269.7

Total portfolio - 140.7 248.0 282.8 269.7

FINANCES

Finance Department

164 Aboriginal and Torres Strait Islander Land and Sea Future Fund(b) - * * * *

176 National Disability Insurance Scheme — Continuity of support(b) .. -0.2 -0.1 - -

176 National Disability Insurance Scheme Jobs and Market Fund(b) - -0,3 -0,1 - -

Total portfolio .. -0.5 -0.2 * *

FOREIGN AFFAIRS AND TRADE

Ministry of Foreign Affairs and Trade

11 Timor-Leste Mediation - nfp nfp nfp nfp

Total portfolio - - - - -

HEALTH

Australian Aged Care Quality Agency

117 More choices for longer lives – healthy aging and quality care(b)(c) - -11.0 -11.1 - -

health department

109 Ensuring Medicare – improving safety and quality through tighter compliance(b)(c) - - - - -

112 Improving access to medicines - additional funding for new medicines and improved payment management(b) - -433.1 -809.9 -2,004.1 -2,153.8

115 Improving access to medicines – sustainability of the pharmacy approval process(b)(c) - - 2.7 2.8 2.8

117 More choices for longer lives – healthy aging and quality care(b)(c) - - 1.1 1.3 1.3

121 Pharmaceutical Benefits Scheme - new and amended lists(b)(c) nfp nfp nfp nfp nfp

National Blood Authority

114 Improving access to medicines – strengthening quality use of health services(b) - -0.8 -2.0 -6.4 -6.6

Total portfolio - -444.9 -819.2 -2,006.4 -2,156.3

Part 1: Revenue Measures

Table 1: Earnings metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

INTERIOR

Australian Criminal Police

129 Criminal Intelligence Review Capability(b)(c) - - - - -

Ministry of the Interior

128 Aviation, air cargo and international mail security package(b)(c) - - 39.7 40.5 41.4

12 Black Economy Package — Combating Illicit Tobacco(b)(c) - 10.0 3,275.0 180.0 230.0

13 Customs Duties - growing international collaboration and investment in Australia's medical research industry - .. .. .. ..

13 New Transpacific Partnership Agreement - - - - -

14 Route to Permanent Residence for Pension Visa Holders — Establishment(b)(c) - 4.3 4.3 1.0 0.3

15 free trade agreement between Peru and Australia - .. .. .. -

15 Skilling Australians Fund Levy — Refund and exemption provisions(b) - -16.2 -21.3 -31.3 -36.3

134 Visas for general practitioners — for areas with a shortage of doctors(b) - .. .. .. ..

Total portfolio - -1.9 3,297.7 190.2 235.4

HUMAN SERVICES

Human Services Department

172 Promoting Lawful Conduct by Income Support Recipients(b)(c) nfp nfp nfp nfp nfp

Total portfolio - - - - -

INFRASTRUCTURE, REGIONAL DEVELOPMENT AND CITIES

Department of Infrastructure, Regional Development and Cities

17 Federal Interstate Registration Scheme Completion(b) - -71.0 -71.0 -71.0 -71.0

National Capital Authority

146 National Capital Authority – additional funding(b) - 3.0 3.8 4.7 5.6

Total portfolio - -68.0 -67.2 -66.3 -65.4

JOBS AND INNOVATION

Department of Industry, Innovation and Science

18 Reasonable Charges for National Measurement Institute Services – Changed Charge Scheme – – 0.1 0.2 0.4

124 Sport - building a more active Australia(b)(c) - 1.1 - - -

11 Timor-Leste Mediation - nfp nfp nfp nfp

Total portfolio - 1.1 0.1 0.2 0.4

Budget measures 2018-19

Table 1: Earnings metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

SOCIAL SERVICES

Social Services Department

175 More choices for longer lives — Finance for longer lives(b)(c) - - - 0.7 3.1

Total inventory - - - 0.7 3.1

SCHATZ

Australian regulator

27 Full recovery of pension activities - 7.8 7.6 8.0 8.4

188 Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry – weitere Unterstützung(b) - 2.7 - - -

Australian Securities and Investments Commission

187 North Queensland Home Insurance Comparison Site - Additional Financing(b) - - nfp nfp -

187 Regulation of Company Auditors(b) - - 0,6 0,6 0,6

188 Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry – weitere Unterstützung(b) - 5,9 4,7 - -

Australian tax office

19 A firm stance on tax and pension debt(b) - - - - -

19 Alcohol Taxation - Extension of support for craft brewers and distillers - - -25.0 -30.0 -30.0

20 Small business investment support — further widening of immediate deductibility threshold - .. -550.0 50.0 150.0

21 Better targeting of research and development tax incentive(b)(c) - 10.0 305.0 395.0 330.0

12 Black Economy Package — Combating Illicit Tobacco(b)(c) - 1.0 5.5 12.0 17.0

22 Black Economy Package — further increase reporting of taxable payments(b) - - 95.0 330.0 365.0

23 Black Economy Package — Introduction of a cash limit for the economy as a whole - - * * *

23 Black Economy Package – new and improved anti-black economy ATO enforcement(b)(c) – 524.8 736.1 856.3 931.2

24 Black Economy Package – Removal of tax deductibility of non-compliant payments - - - * *

25 Corporate tax — Improving the integrity of the tax treatment of concessional loans between exempt corporations - - - - -

25 Corporate Income Tax — Income Tax Association - * * * *

26 Corporate tax – major change in the global definition of corporations - - - - -

Part 1: Revenue Measures

Table 1: Earnings metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

TREASURE (continued)

26 Corporate Tax – Taxation of Financial Arrangements – Regulatory Reform * * * * *

27 Income Tax — Exemption for the International Cricket Council for the ICC World Twenty20 in 2020 - * * * *

28 Indirect Tax Concession Scheme — diplomatic and consular benefits(b) .. .. .. .. ..

28 International Taxes — Update of List of Information Exchange Countries - -5.0 -15.0 -15.0 -15.0

29 A level playing field for online hotel bookings(b) - - 5.0 5.0 5.0

30 Miscellaneous changes – ongoing maintenance and maintenance of Treasury portfolio legislation – .. .. .. ..

175 More Choices for Living Longer — Finance for Living Longer(b)(c) - - - 20.0 23.0

30 More Choices for Longer Life — Work Test Exemption for New Retirees - - -3.0 -3.0 -4.0

14 Route to permanent residence for retirement visa holders — Establishment(b)(c) - -0.1 -0.4 -0.8 -1.3

31 Income Tax — Ensuring that individuals meet their tax obligations(b)(c) - 217.1 289.7 307.8 307.6

31 Income Tax — Income Tax Exemption for Certain Veteran's Payments .. .. .. .. ..

32 Income Tax – Increase in Medicare Tax Thresholds for Low Income - -80.0 -50.0 -50.0 -50.0

32 Income tax — maintaining Medicare levy rate at 2 percent - -400.0 -3,550.0 -4,250.0 -4,600.0

33 Personal Income Tax Schedule - -360.0 -4,120.0 -4,420.0 -4,500.0

34 Philanthropy — Updates to the list of specifically listed deductible gift recipients - .. -0.2 -0.2 -0.2

35 Protecting Your Super Package - Limit passive fees, ban on exit fees and reunite small and dormant retirement accounts(b)(c) - - 230.0 90.0 95.0

36 Protection of your super package – changes in insurance in old-age pension(b) - - 240.0 255.0 275.0

37 reforms to combat illegal phoenixing(b) - * * * *

38 Abolition of luxury car tax on re-imported cars after being overhauled abroad - .. .. .. ..

38 Stacked structures – tightening of concessions for foreign investors - 30.0 80.0 125.0 165.0

39 Retirement savings — better integrity versus deductions for personal contributions(b) - 90.0 110.0 110.0 120.0

Budget measures 2018-19

Table 1: Earnings metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

TREASURE (continued)

40 Retirement plans — Increase in maximum number of eligible members in self-managed pension funds and APRA small funds from four to six (b) - - - - -

40 Superannuation – prevention of unintentional exceeding of the cap by certain employees - 1.0 1.0 .. ..

41 Retirement plans - Triennial review cycle for some self-managed pension funds - - - - -

41 Tax Integrity - Clarification of application of Division 7A integrity rule - - * * *

42 Fiscal Integrity — Deny deductions for vacant land - - - 25.0 25.0

42 Tax Integrity – Improving the integrity of partnership benefits * * * * *

43 Tax integrity – extension of anti-circumvention rules for circular fiduciary distributions - - - 10.0 10.0

44 Tax Integrity — Improving the taxation of testamentary trusts - - - * *

44 Tax Integrity — Elimination of Trust Level Capital Gains Discount for Managed Investment Trusts and Attribution MITs - - * * *

45 Fiscal Integrity — Taxation of Income for the Fame or Reputation of a Person - - * * *

46 Tax integrity – thin capitalization – valuation of assets and treatment of consolidated companies - - - 120.0 120.0

189 Tax Practitioners Board — Funding(b) - 3.3 4.7 7.1 5.0

11 Timor-Leste Mediation - nfp nfp nfp nfp

134 Visas for general practitioners — for areas with shortage of doctors(b) - -1.0 -6.0 -11.0 -17.0

Total stock * 47.6 -6,204.7 -6,053.2 -6,264.7

VETERAN AFFAIRS

Veterans Affairs Department

175 More Choices for Living Longer — Finance for Living Longer(b)(c) - - - .. 0.1

Total inventory - - - .. 0.1

Decisions made but not yet announced 30.0 1,174.3 909.0 764.1 76.0

Total impact of revenue measures(d) 30.0 857.0 -2,497.0 -6,724.8 -7,726.1 * Due to the nature of the measure, no reliable estimate can be given. .. Not zero, but rounded to zero. - Zero.

nfp not for publication. (a) A minus sign in front of an estimate indicates a decrease in revenue, no sign in front of an estimate indicates an increase in revenue. (b) These key figures can also be found in the summary table of cost key figures. (c) These actions can also be found in the summary table for corporate actions. (d) Dimensions cannot be added due to rounding.

agriculture and water resources

AGRICULTURE AND WATER RESOURCES

Agriculture, Food and Biosecurity - Biosecurity import levy

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of Agriculture and Water Resources

- - 115,0 120,0 125,0

As recommended in the Intergovernmental Biosecurity Review Agreement, the government will introduce a new levy on sea imports imposed on port operators from July 1, 2019 to allow the government to invest in measures that help it control exotic pests Detect, identify and respond to diseases sooner.

This measure will impose a levy of $10.02 per 20 foot container (or equivalent) and non-containerized cargo will impose a levy of $1 per tonne. The fee is due quarterly. The levy is estimated to add $360.0 million in revenue to the budget balance over the forecast period. In terms of underlying cash balance, the action represents a gain of $325.0 million over forecasts. The Ministry of Agriculture and Water Resources administers the levy.

Existing fees and charges for border and biosecurity services remain in place.

Changes in agricultural production taxes

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of Agriculture and Water Resources .. -0.5 -0.5 -0.5 -0.5

Associated Expenditure (USD millions)

Ministry of Agriculture and Water Resources .. -0.5 -0.5 -0.5 -0.5

The government is making changes to the following agricultural taxes and export taxes, at the request of industry, to reflect changes in the financing needs of the agricultural sector:

â¢ Macadamia: On 1 April 2018, at the request of the Australian Macadamia Society (AMS), the Government increased the Emergency Plant Pest Response (EPPR) component of the macadamia levy from zero to 0.2 cents per kilogram of dried macadamia kernels. The funds raised will be used to reimburse the Government for costs incurred on behalf of the AMS in connection with the industry's contribution to the response plan for the eradication of the Varroa Jacobsoni mite in Queensland.

â¢ Honey: From 1 July 2018, at the request of the Australian Honey Bee Industry Council, the Government will reduce the EPPR component of the honey levy from 2.9 to 2.7 cents per kilogram of honey and the National Residue Survey component from 0. 1 increase to 0.3 cents per kilogram of honey.

Budget Measures 2018-19 - Part 1: Revenue Measures

• Mushrooms: From 1 July 2018, at the request of the Australian Mushroom Growers' Association, the Government will reduce the marketing component of the mushroom levy from US$3.24 to US$2.92 per kilogram of spawn.

Attorney General

Annual indexation of court fees and court fees

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Various agencies - 0.4 1.8 0.5 2.1

Beginning July 1, 2018, the government will apply annual rather than biennial indexation of federal court fees, the National Native Title Tribunal and the Administrative Appeals Tribunal, resulting in a $4.8 million revenue increase over four years .

Proceeds from this measure are being diverted by the government to repair the budget and fund policy priorities.

High Court of Australia Security and Funding Agreements

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Federal Court of Australia - 1.2 1.2 1.2 1.2

Supreme Court of Australia - 0.4 0.4 0.4 0.4

Total — revenue - 1.6 1.6 1.6 1.6

Associated Expenditure (USD millions)

Australian Supreme Court - 1.5 1.5 1.6 1.6

Associated Capital ($M)

Australian Supreme Court 0.2 2.0 1.2 1.0 -

The government will provide US$10.7 million (including US$4.5 million in equity funding) over five years from 2017-2018 to improve security at the High Court of Australia.

The cost of this action will be partially offset by additional revenue of US$6.4 million over four years from 2018-2019 by paying fees to the High Court of Australia, the Federal Court of Australia and the General Chamber of the Federal Circuit Court of Australia. The fee increase does not apply to family law.

Budget Measures 2018-19 - Part 1: Revenue Measures

EDUCATION AND TRAINING

College loan program – partial cost recovery

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Department of Education and Training

- .. 9,8 10,2 10,7

The government will raise $30.7 million over four years from 2018-2019 by instituting partial cost-recovery arrangements for the Higher Education Loan Program (HELP). The agreements are effective January 1, 2019 and include the following:

• Annual fee imposed on all HECS-HELP and FEE-HELP accredited higher education course providers to partially cover the costs associated with the administration of the HECS-HELP and FEE-HELP programs; And

• Application fee charged by all higher education course providers applying for approval to offer FEE-HELP loans to cover the costs associated with administering the FEE-HELP application process.

The new rules are in line with the Australian Government's fee framework.

Foreign Affairs and Trade

FOREIGN AFFAIRS AND TRADE

Timor-Leste reconciliation

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office - nfp nfp nfp nfp

Ministry of Foreign Affairs and Trade

- nfp nfp nfp nfp

Department of Industry, Innovation and Science

- nfp nfp nfp nfp

Total — Revenue - nfp nfp nfp nfp

The Government has reached an agreement with the Government of Timor-Leste on the demarcation of maritime boundaries in the Timor Sea, following conciliation proceedings under the auspices of the Permanent Court of Arbitration.

The financial impact of this measure will not be published for economic reasons (nfp).

Further information can be found in the press release by the Foreign Minister and her counterparts in Timor-Leste of 6 March 2018.

Budget Measures 2018-19 - Part 1: Revenue Measures

INTERIOR

Black Economy Package – Combating Illicit Tobacco

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of the Interior - 10.0 3,275.0 180.0 230.0

Australian Inland Revenue - 1.0 5.5 12.0 17.0

Total — revenue - 11.0 3,280.5 192.0 247.0

Associated Expenditure (USD millions)

Ministry of the Interior - 17.7 21.7 22.0 24.0

Australian Inland Revenue - 1.7 2.1 5.5 5.2

Ministry of Finance - 1.0 5.5 12.0 17.0

Office of the Director of the Prosecutor's Office

- - 0,2 0,3 0,3

Total — expenses - 20.3 29.5 39.8 46.4

Associated Capital ($M)

Ministry of the Interior - 5.6 0.2 0.1 0.1

Australian Inland Revenue - - - 4.0 7.0

Total — Capital - 5.6 0.2 4.2 7.2

The government will target the three main sources of illicit tobacco in Australia (smuggling, leakage from licensed warehouses and domestic production). The measure consists of five components:

Collection of Tobacco Duties and Taxes at the Border – From July 1, 2019, tobacco importers will have to pay all duties and taxes upon entry. This is a change from the current system, which allows tobacco to be imported and stored in licensed warehouses before taxes are paid. Tobacco products stored in licensed warehouses at the start of the measure on July 1, 2019 will be subject to transitional arrangements, allowing eligible affected businesses to pay the inventory liability within 12 months. The current weekly billing arrangements no longer apply to imported tobacco. Although there is currently no licensed commercial tobacco production in Australia, the tax point for any future domestic manufacture of tobacco will also be changed to match the new tax point for tobacco imports.

Establishment of Illicit Tobacco Task Force – Effective July 1, 2018, a multi-agency Illicit Tobacco Task Force will be formed, comprised of members from a range of law enforcement and border protection agencies, to increase resources and capabilities to combat illicit tobacco smuggling. The new task force, which builds on the successful approach of the Australian Border Force (ABF) Tobacco Strike Team, will have additional powers and capabilities to improve intelligence gathering and target serious and organized crime groups at the heart of the illicit tobacco trade .

interior

Additional Resources to Combat Native Tobacco Crops – Beginning July 1, 2018, the ATO will be provided with ongoing funding to strengthen its capabilities to detect and destroy illegally grown tobacco crops.

Introduction of a ban on tobacco import controls – Effective July 1, 2019, permits will be required for all tobacco imports (except tobacco imported by travelers within duty-free borders). This will make it easier for the ABF to take enforcement action and confiscate tobacco when duty has not been paid, increasing the deterrent against illegal tobacco smuggling.

ATO Excise Duty Systems Upgrade – ATO will upgrade and modernize its payment systems for excise duty and excise duty equivalent goods from 2020-21 to replace the outdated paper filing system.

The measure is estimated to have a net budgetary benefit of US$3.6 billion over the forecast period.

Customs duties - growing international collaboration and investment in Australia's medical research industry

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of the Interior - .. .. .. ..

The government will eliminate tariffs on placebos and clinical trial kits imported into Australia from 1 July 2018.

This measure will simplify the import process for clinical trial kits and placebos and will eliminate the need to differentiate between medicines and placebos as both are now duty-free.

This will reduce costs and eliminate the regulatory burden for companies conducting clinical trials.

It is estimated that this measure will have a negligible impact on revenue over the forecast period.

New Transpacific Partnership Agreement

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of the Interior - - - - -

On March 8, 2018, the governments of Australia, Brunei Darussalam, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore and Vietnam signed the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (TPP-11). The TPP-11 will open up important new opportunities for Australian exporters, investors and companies doing business internationally. This measure contributes to

Budget Measures 2018-19 - Part 1: Revenue Measures

The government's agenda to provide more opportunities for Australian companies worldwide, as outlined in the 2017 Foreign Policy White Paper.

The cost of the tariff reduction revenue from this measure has already been included in the 2016-17 budget measure for the Trans-Pacific Partnership Agreement.

For more information, see the Minister for Trade, Tourism and Investment's press releases of 8th and 9th March 2018.

Route to Permanent Residence for Retirement Visa Holders – Settlement

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of the Interior - 4.3 4.3 1.0 0.3

Australian Inland Revenue - -0.1 -0.4 -0.8 -1.3

Total — revenue - 4.2 3.9 0.2 -1.0

Associated Expenditure (USD millions)

Ministry of the Interior - 0.6 0.5 0.1 0.1

Human Services Department

- .. .. .. ..

Department of Social Services - .. -0.1 -0.1 -0.5

Ministry of Finance - -0.1 -0.3 -0.5 -0.8

Total — expenses - 0.5 0.2 -0.5 -1.3

Associated Capital ($M)

Ministry of the Interior - 0.2 - - -

The government will introduce a permanent residency route for holders of pension (subclass 410) and investor retirement (subclass 405) visas.

Every year from 2018-19, part of the planned permanent migration places for parents will be quarantined for retirement visa holders. Retirement visa holders in Australia are eligible to apply ashore for a permanent visa through the Parent (Subclass 103) or Contributing Parent (Subclass 143) visa flows. Retirement visa holders are exempt from some parental visa requirements that they would not normally be able to meet, e.g. B. if you have family in Australia. The road remains open until all retirement visa holders wishing to move to permanent residency have done so.

As part of the establishment of the trail, the government will close the subclass 405 visa for new applicants. The subclass 410 visa is already closed to new applicants.

The action is estimated to generate a budget gain of US$8.2 million over the forecast period. Revenue generated from this measure will be diverted by the government to fund policy priorities within the Home Affairs portfolio.

interior

Free trade agreement between Peru and Australia

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of the Interior - .. .. .. -

On February 12, 2018, the governments of Australia and Peru finalized the Peru-Australia Free Trade Agreement. The agreement will give Australian companies better access to markets in Peru, which is one of the fastest growing economies in South America. This action contributes to the Government's agenda to provide more opportunities for Australian companies worldwide, as outlined in the 2017 Foreign Policy White Paper.

It is estimated that this measure will result in a negligible cost to the revenue from tariff reductions over the forecast period.

For more information, see the Minister for Trade, Tourism and Investment's press release of 12 February 2018.

Skilling Australians Fund Levy — Reimbursement and Exemption Rules

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Ministry of Interior - -16.2 -21.3 -31.3 -36.3

Associated Expenditure (USD millions)

Ministry of Internal Affairs - 0.4 0.4 0.5 0.5

Ministry of Finance - -16.6 -21.7 -31.8 -36.8

Total — Expenditure - -16.2 -21.3 -31.3 -36.3

The Government will expand the refund rules for the Skilling Australians Fund levy to allow refunds of the levy in the following scenarios:

â¢ the employer's sponsorship application is approved, but the employee's subsequent visa application is rejected for health or character reasons;

â¢ the sponsorship and visa applications are approved but the visa holder does not take up work with the employer; or

â¢ Temporary Skills Shortage Visa holders (subclass 482) leave their employer within the first 12 months of employment if the visa period was more than 12 months. In this scenario, refunds are only possible for unused full tax years.

These provisions apply in addition to the existing refund provisions for scenarios where an employer's sponsorship application is denied.

Budget Measures 2018-19 - Part 1: Revenue Measures

The Government will also exempt religious organizations from paying the Skilling Australians Fund levy when recruiting an overseas skilled worker for a Temporary Skills Shortage Visa (Subclass 482) or an Employer Nomination Scheme (Subclass 186) under the Minister for Religion's or a company's employment agreement nominate. specific working arrangement covering bishops, ministers and religious assistants.

It is estimated that this measure will cost US$105.1 million in revenue over the forecast period. The government will provide $1.8 million to the Interior Department to implement the measure. This will result in a corresponding reduction in the revenue available for payments to the states and territories through the Skilling Australians Fund.

Commencement of the Skilling Australians Fund levy is subject to the passage of legislation by Parliament.

Infrastructure, regional development and cities

INFRASTRUCTURE, REGIONAL DEVELOPMENT AND CITIES

Closure of the Federal Interstate Registration Scheme

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Department of Infrastructure, Regional Development and Cities

- -71,0 -71,0 -71,0 -71,0

Associated Expenditure (USD millions)

Ministry of Finance - -71.0 -71.0 -71.0 -71.0

The government will close the Federal Interstate Registration Scheme to new entrants and re-registrations by existing heavy vehicle operators effective July 1, 2018, and to all heavy vehicle operators engaged in interstate commerce effective July 1, 2019. Heavy vehicle operators will transition to the national registration regime for heavy vehicles beginning July 1, 2018.

This action will result in a reduction in revenue of $71.0 million per year from 2018 to 2019 and a corresponding reduction in funds reallocated to states and territories.

For more information, see the COAG Transport and Infrastructure Council Communiqué dated May 19, 2017.

Budget Measures 2018-19 - Part 1: Revenue Measures

JOBS AND INNOVATION

Fair fees for National Measurement Institute services - changed fee rules

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Department of Industry, Innovation and Science

- - 0,1 0,2 0,4

The government will generate an additional $0.8 million in revenue over three years from 2019-2020 (and $0.7 million on an ongoing basis) by amending the National Measurement Institute's regulatory service cost recovery arrangements.

The revised agreements will better align fees and charges with the cost of providing the service and improve the efficiency of fee arrangements in line with the Australian Government's fee framework.

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SCHATZ

A firm stance on tax and pension debt

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - - -

Associated Expenditure (USD millions)

Ministry of Finance - 116.5 119.1 122.4 125.7

Australian Inland Revenue - 32.8 33.1 33.6 34.1

Total — expenses - 149.3 152.2 156.0 159.8

The government will allocate US$133.7 million to the ATO to continue implementing a variety of policies that support both increasing debt collections and improving the timeliness of debt collections.

This will extend and incorporate into ongoing funding the measure announced in the August 2013 Economic Report to address the level of unpaid taxes and pensions in the community, which would otherwise end on June 30, 2018.

The measure will ensure the ATO remains able to target those taxpayers who gain an unfair financial advantage over those who pay their fair share of taxes and pensions.

It is estimated that this measure will have no revenue impact on the budget balance over the forecast period as the liabilities have already been recorded. In terms of underlying treasury, this action will represent a budget gain of $1.2 billion over the projection period. The measure is estimated to increase GST payments to the states and territories by US$483.7 million over the forecast period.

Alcohol Taxation – Expanding support for craft brewers and distillers

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - -25.0 -30.0 -30.0

The government will increase the cap on the alcohol tax refund system to $100,000 per fiscal year beginning July 1, 2019, and will extend reduced tax rates for draft beer to 8 liter kegs or larger.

The Alcohol Tax Refund System currently provides eligible domestic alcohol producers with a 60 percent refund of excise taxes paid, up to a limit of $30,000 per fiscal year. The higher $100,000 cap will provide additional support for domestic brewers, distillers and makers of other fermented beverages such as non-traditional cider.

Budget Measures 2018-19 - Part 1: Revenue Measures

Currently, draft beer sold in licensed venues such as pubs and clubs in individual containers of more than 48 liters is taxed at lower rates than beer sold in individual containers of up to 48 liters. Larger breweries, which typically use 50-litre kegs, are the main beneficiaries of the lower tariffs. By extending the reduced excise duty rates for draft beer to 8 liter kegs or larger, craft brewers who typically use smaller kegs can also benefit from the lower rates, leveling the playing field between craft and large brewers.

It is estimated that this measure will cost US$85.0 million in revenue over the forecast period.

Support for small business investments - further widening the threshold for immediate deductibility

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - .. -550.0 50.0 150.0

The government will extend the 2015-16 “Growing Jobs and Small Business” budget measure and extend small business accelerated depreciation by an additional 12 months through June 30, 2019 for companies with aggregate annual sales of less than $10 million. This initiative is also known as the $20,000 instant asset writedown.

Small businesses can immediately deduct purchases of eligible assets that cost less than $20,000 and were first used or operationally installed by June 30, 2019. Few assets are not eligible (e.g. horticultural crops and in-house software).

Assets of $20,000 or more (that are not immediately deductible) may continue to be placed in the simplified small business depreciation pool (the Pool) and be depreciated at 15 percent in the first income year and at 30 percent in each income year thereafter. The pool can also be withdrawn immediately if the balance is less than $20,000 during that period (including existing pools).

The current "lock-up" laws on the simplified depreciation rules (which prevent small businesses from re-entering the simplified depreciation regime for five years if they choose not to) will continue to be suspended until June 30, 2019.

The measure will improve small business cash flow and boost small business activity and investment for another year.

It is estimated that this measure will cost US$350.0 million in revenue over the forecast period.

The threshold for immediate deductibility and the balance at which the pool can be immediately withdrawn is typically $1,000.

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Better targeting of the tax incentive for research and development

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - 10.0 305.0 395.0 330.0

Associated Expenditure (USD millions)

Department of Industry, Innovation and Science

- 17,1 16,1 15,4 16,2

Australian Inland Revenue - -325.3 -354.0 -384.4 -405.5

Total — Expenditure - -308.2 -337.9 -369.0 -389.3

Associated Capital ($M)

Department of Industry, Innovation and Science

- 2,3 1,5 0,3 0,3

Australian Inland Revenue - 1.7 - - -

Total — Capital - 4.1 1.5 0.3 0.3

The Government will amend the research and development (R&D) tax incentive to better target the program and improve its integrity and tax affordability in response to the recommendations of the 2016 R&D Tax Incentive Review. The changes apply to income years beginning on or after July 1, 2018.

For companies with aggregate annual sales of $20 million or more, the government will introduce an R&D premium that ties non-recoverable R&D tax rates to the incremental intensity of R&D spending relative to total spending for the year. The marginal R&D premium is the applicant's corporate tax rate plus:

â¢ 4 percentage points for R&D expenditure between 0 percent and 2 percent R&D intensity;

â¢ 6.5 percentage points for R&D expenditure above 2 percent to 5 percent R&D intensity;

â¢ 9 percentage points for R&D expenditure above 5 percent to 10 percent R&D intensity; And

â¢ 12.5 percentage points for R&D expenditure above 10 percent R&D intensity.

The R&D Spending Threshold – the maximum amount of R&D spending that qualifies for R&D tax credits will be increased from $100 million to $150 million per year.

For companies with aggregate annual sales of less than $20 million, the eligible R&D compensation is a premium of 13.5 percentage points over the applicant's corporate tax rate. Cash refunds from eligible R&D tax adjustments are capped at $4 million per year. Non-refundable R&D tax offsets are carried forward as non-refundable tax offsets to future income years.

Budget Measures 2018-19 - Part 1: Revenue Measures

Recoverable R&D tax offsets of clinical trial R&D expenses do not count toward the cap.

The government will continue to improve the integrity of the R&D program through tighter compliance and administrative improvements. These improvements include increased resources for the Australian Taxation Office and the Department for Industry, Innovation and Science, which will be used to conduct stronger enforcement activities and provide improved program guidance to participants. Other changes include improving the transparency of the program by allowing the ATO to make public details of applicants and the R&D expenditure they claim, extensions of deadlines for completing R&D registrations and changes to technical regulations (such as the resource and reclamation rules and the general anti-circumvention rules).

The measure is estimated to have a net budgetary benefit of US$2.4 billion in terms of the budget balance over the forecast period. In underlying cash, the budget net benefit is $2.0 billion over the forecast period.

Black Economy Package – further expanding the reporting of taxable payments

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - 95.0 330.0 365.0

Associated Expenditure (USD millions)

Australian Inland Revenue - 3.8 7.6 11.4 11.4

Ministry of Finance - - 40.0 55.0 55.0

Total — expenses - 3.8 47.6 66.4 66.4

The Government will extend the Taxable Payment Reporting System (TPRS) to the following industries:

â¢ Security providers and investigative services;

â¢ Road freight transport; And

â¢ Computer systems design and related services.

This action comes in response to the Black Economy Taskforce's findings that the ATO has determined that contractors in these industries are at greater risk of not meeting their tax obligations. The TPRS is an integrity measure and is already being used in the construction industry. In the 2017-18 budget, the TPRS was also extended to the cleaning and courier sectors from 1 July 2018.

Under the TPRS, companies are required to report payments to contractors to the ATO. This brings payments to contractors in these industries into line with wages reported to the ATO. Businesses need to make sure they collect information from

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July 1, 2019, the first annual report is required in August 2020. A new online form simplifies the reporting process.

The measure will come into effect on July 1, 2019 and is estimated to have a net benefit to the budget of US$605.8 million in terms of the budget balance over the forecast period. In terms of underlying cash on hand, this metric has a net gain of $545.8 million over the forecast period.

Black Economy Package – Introduction of an economy-wide cash payment limit

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - * * *

The government will impose a $10,000 cap on cash payments to businesses for goods and services beginning July 1, 2019. As part of the implementation, the government will consult the details of this measure.

Currently, large undocumented cash payments can be used to evade taxes or launder funds from criminal activities. This measure requires transactions above a threshold to be made through an electronic payment system or check. Transactions with financial institutions or non-commercial consumer-to-consumer transactions are not affected. This measure was recommended by the Black Economy Taskforce to tackle tax evasion and money laundering.

There is no quantifiable estimated impact of this measure in isolation. However, this measure is expected to support informal economy policies and related revenues.

Black Economy Package - new and improved ATO enforcement against the black economy

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - 524.8 736.1 856.3 931.2

Associated Expenditure (USD millions)

Ministry of Finance - 106.6 191.4 241.9 273.1

Australian Inland Revenue - 77.4 77.8 79.7 76.9

Office of the Director of the Prosecutor's Office

- - - 1,7 3,6

Total — expenses - 184.0 269.2 323.3 353.6

Associated Capital ($M)

Australian Inland Revenue - 1.1 0.3 - -

The government is providing US$318.5 million over four years to implement new strategies to combat the informal economy. The ATO will implement a new and improved enforcement strategy, bringing together new mobile strike teams and an increased audit presence, a Black Economy Hotline allowing the community to make reports

Budget Measures 2018-19 - Part 1: Revenue Measures

Black economy and illegal Phoenix activities, improved government data analysis and educational activities. This strategy will support the new interagency permanent task force on the black economy to ensure a more coordinated approach to tackling black economy behavior through improved government data analysis and information sharing between law enforcement agencies. It is estimated that this action will bring a revenue gain of US$3.0 billion over the forecast period. The underlying cash revenue impact is estimated to be US$2.5 billion over the forecast period.

The ATO is currently receiving funding through an expiring program Black Economy Taskforce: Extension of Funding for ATO Audit and Compliance Activities by One Year, ending June 30, 2018. The Black Economy Taskforce found that existing laws dealing with the black economy do not have a deterrent effect when there is a low level of enforcement and low visibility of enforcement. Feedback from industry, business and community stakeholders supported additional fundraising for the ATO in recognition of enforcement challenges due to the size and clandestine nature of the informal economy. The informal economy imposes significant costs on business and society, and creates an unfair business environment that disadvantages honest businesses and individuals.

Black Economy Package – Elimination of the tax deductibility of non-compliant payments

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - * *

Businesses can no longer claim deductions for payments made to their employees, such as B. Wages if they have not withheld any PAYG amount from those payments, even though PAYG withholding requirements apply. The government will also remove deductions for payments made by businesses to contractors if the contractor fails to provide an ABN and the business fails to withhold PAYG amounts despite applicable withholding requirements.

PAYG reporting and withholding requirements add integrity to the tax system. The Black Economy Taskforce recommended this measure to provide further financial incentive for companies to engage in the black economy and to ensure better tax compliance.

The measure will come into effect on July 1, 2019 and is expected to bring a small, non-quantifiable revenue gain over the forecast period.

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Corporate Tax – Improving the integrity of the tax treatment of concessional loans between exempt corporations

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - - -

If exempt corporations become taxable after May 8, 2018, the government will prohibit tax deductions resulting from the repayment of the principal of a concessional loan.

The deductions arise because of the unforeseen complex interaction between the rules governing the taxation of financial arrangements and the rules dealing with assumed market values for exempt entities that become taxpayers.

Under this measure, concessional loans entered into by exempt entities that become taxable must be valued as if they had been originally entered into on commercial terms.

This measure is an integrity measure that protects the revenue base. It is estimated that the measure will have no revenue impact during the forecast period.

Corporate Tax — Income Tax Consolidation

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office - * * * *

This measure simplifies two previously announced tax consolidation integrity measures. These measures have now entered into force.

The measure announced in the 2013-14 budget Protect corporate tax base against erosion and loopholes — Closing loopholes in the consolidation regime included integrity rules preventing non-residents from moving assets between consolidated groups to generate double deductions. This measure applied from 14 May 2013. The Government has postponed the start date of one aspect of the measure which requires staff to be grouped together when checking whether the integrity rules apply. These grouping rules now apply from the date of the introduction of the enabling legislation.

The Tax Integrity Package – Deferred Tax Liabilities announced in Budget 2016-17 eliminated adjustments related to deferred tax liabilities from the rules for determining entry and exit tax costs for consolidation. The measure contained complex transitional rules that required taxpayers to determine whether deferred tax liabilities were included in the calculation of entry tax costs – if so, the measure would not apply.

After consultation, these complex transitional rules were removed from the final legislation.

Budget Measures 2018-19 - Part 1: Revenue Measures

For more information, see the Minister for Revenue and Financial Services' press release of 22 March 2018.

It is estimated that this measure will incur a small but unquantifiable cost to revenue over the forecast period.

Corporate Tax – significant change in definition of global entity

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - - -

The Government will expand the definition of a large multinational company (or significant global entity (SBU)) to ensure that Australian MNE tax integrity rules work as intended.

The SGE definition identifies companies that are required to produce country-by-country reports and is used to identify companies that may be subject to Australia's multinational tax integrity rules such as the Multinational Anti-Avoidance Law and Diverted Profits Tax.

The current definition applies only to an entity that is a member of a group headed by a public company or a private company that is required to present consolidated financial statements. The definition is expanded to include members of large multinational groups managed by private companies, trusts and partnerships. It will also include members of groups run by investment companies. This measure will also ensure that the designee's power to designate a company as an SBU parent works as intended.

The measure applies to income years beginning on or after July 1, 2018. As this is a revenue protection measure, the revenue impact is estimated to be zero compared to forecasts.

Corporate Tax - Taxation of Financial Arrangements - Regulatory Reform

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue * * * * *

The Government has postponed the start date of the changes to the Taxation of Financial Arrangements (TOFA) rules announced in Budget 2016-17. The 10-year Corporate Tax Plan - Corporate Simplification - Taxation of Financial Arrangements - Regulatory Reform Measure will reduce the scope of TOFA rules and reduce compliance costs. The measure will now apply to earnings years beginning on or after the date of royal approval of enabling legislation.

This action has been deferred to allow additional time for the design of the simplified rules, to prevent unintended outcomes and to ensure savings in compliance costs are realised.

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For more information, see the Minister for Revenue and Financial Services' press release of 22 December 2017.

It is estimated that this measure will have an unquantifiable impact on revenue over the projection period.

Full cost recovery of pension activities

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian regulator

- 7,8 7,6 8,0 8,4

The government will generate $31.9 million in additional revenue over four years from 2018-2019 by increasing regulatory taxes on financial institutions. This fully covers the cost of pension activities carried out by the Australian Taxation Office, in line with the Australian Government's reimbursement policy.

Income Tax – Exemption for the International Cricket Council for the ICC World Twenty20 in 2020

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office - * * * *

The Government will grant a five-year income tax exemption to a subsidiary of the International Cricket Council for the ICC World Twenty20 to be held in Australia in 2020. This exemption is effective from July 1, 2018 to June 30, 2023. The Subsidiary is also granted an exemption from interest, dividend and withholding tax liabilities for the same period. The exemptions are part of the government's commitment to support the International Cricket Council in hosting World Twenty20 in Australia. It is estimated that this measure will have an unquantifiable cost to revenue over the forecast period.

Budget Measures 2018-19 - Part 1: Revenue Measures

Indirect Tax Concession Scheme – diplomatic and consular benefits

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office .. .. .. .. ..

Associated Expenditure (USD millions)

Ministry of Finance .. .. .. .. ..

The government has granted or expanded access to indirect tax refunds, including GST, fuel and alcohol taxes, under the Indirect Tax Concession Scheme. New access to refunds will be granted to the diplomatic and consular missions of Côte d'Ivoire, Guatemala, Costa Rica and Kazakhstan in Australia. Each of these changes will come into effect from a date set by the Secretary of State. This measure is estimated to have a negligible cost to revenue and a negligible decrease in GST payments to states and territories over the forecast period. In accordance with international practice, these concessions are mutual and are regularly reviewed.

International Taxes — Updated list of countries for information exchange

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - -5.0 -15.0 -15.0 -15.0

The government will update the list of countries whose residents are entitled to a reduced withholding tax rate of 15 per cent instead of the standard 30 per cent rate on certain distributions from Australian managed investment trusts (MITs). Countries listed are those that have established a legal relationship allowing them to exchange taxpayer information with Australia. The update will add the 56 jurisdictions that have entered into information sharing agreements since 2012. The updated list will come into effect on January 1, 2019.

This measure supports the operation of the MIT withholding tax system by granting the reduced withholding tax rate only to residents of countries that have effective information-sharing agreements with Australia. These agreements form an important part of Australia's commitment to protection against offshore tax avoidance and evasion.

It is estimated that this action will have a cost of US$50.0 million over the projection period.

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Level playing field for online hotel bookings

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - 5.0 5.0 5.0

Associated Expenditure (USD millions)

Ministry of Finance - - 5.0 5.0 5.0

The Government will expand GST by ensuring that offshore sellers of hotel accommodation in Australia calculate their GST revenue in the same way as local sellers from 1 July 2019.

Unlike GST registered businesses in Australia, offshore sellers of Australian hotel accommodation are currently exempt from including the sale of hotel accommodation in their GST turnover. This means that they often do not have to register and collect GST on their mark-up on the accommodation's wholesale price. The exemption was introduced in 2005 when most offshore sales of Australian hotel rooms were to foreigners booking through offshore tour operators and the online booking market was small.

Both Australian and overseas consumers are increasingly booking Australian hotel rooms through offshore based online services which benefit from the exemption for offshore tour operators. The removal of the exemption creates a level playing field by ensuring equal tax treatment for Australian hotel accommodation whether booked through a domestic or offshore company.

The measure applies to sales made on or after July 1, 2019. Sales made before July 1, 2019 are not subject to the action even if the hotel stay is after that date.

This change requires the unanimous approval of states and territories before passing any legislation.

This measure follows the government's decision to extend GST to digital products and other services from July 1, 2017, and to low-value imported goods from July 1, 2018.

It is estimated that this action will result in a revenue gain of US$15.0 million and an increase in GST payments to states and territories of US$15.0 million over the forecast period.

Budget Measures 2018-19 - Part 1: Revenue Measures

Miscellaneous changes – ongoing maintenance and upkeep of Treasury portfolio legislation

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office - .. .. .. ..

The government will make a number of minor changes to Treasury portfolio legislation to clarify the law, correct technical or drafting deficiencies, eliminate anomalies and address unintended outcomes.

The changes include two changes that will benefit pension funds and their members. These are technical changes to the rules for transition to retirement income streams in connection with the death of a member and for the treatment of double taxation in relation to deferred pensions earned from a retirement fund or retirement savings account.

For more information, see the Explanatory Memorandum to the Treasury Laws Amendment (2018 Measures No. 4) Bill 2018.

These changes are part of the Government's ongoing commitment to the care and maintenance of Treasury portfolio laws. It is estimated that this measure will have a negligible impact on revenue over the forecast period.

More Choices for a Longer Life - Labor exam waiver for new retirees

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - -3.0 -3.0 -4.0

The government will introduce a work test waiver for voluntary pension contributions for people ages 65 to 74 with pension balances of less than $300,000 in the first year they fail to meet the work test requirements.

The exemption from the work test gives retirees additional flexibility to put their financial affairs in order as they transition into retirement. Currently, the work test restricts the ability to make voluntary pension contributions for people aged 65 to 74 who report working at least 40 hours in any 30-day period in the fiscal year.

This measure is effective July 1, 2019 and is expected to incur a cost of US$10.0 million over the forecast period.

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Personal Income Tax – Ensuring that individuals meet their tax obligations

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - 217.1 289.7 307.8 307.6

Associated Expenditure (USD millions)

Australian Inland Revenue - 30.7 31.5 31.3 30.8

Associated Capital ($M)

Australian Inland Revenue - 6.4 - - -

The government will provide $130.8 million to the ATO starting July 1, 2018 to increase compliance activities targeting individual taxpayers and their tax agents.

The ATO has identified a number of significant compliance issues for individual taxpayers, resulting in significant revenue losses each year. This action will continue four income reconciliation programs that would otherwise end on July 1, 2018 to allow the ATO to detect false income claims such as: B. Income from foreign sources of wealthy individuals.

The measure will also provide funding for new compliance activities, including additional audits and law enforcement actions, improving educational and guidance materials, pre-filling of income tax returns, and improving real-time notification of tax officials and individual taxpayers to prevent over-utilization of claims, such as z as deductions by higher risk taxpayers and their representatives.

It is estimated that this measure will add $1.1 billion in revenue to the budget balance over the forecast period. In terms of underlying cash balance, this action has a budget benefit of $685.5 million over the projection period.

Income Tax – Income tax exemption for certain veteran payments

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office .. .. .. .. ..

Effective May 1, 2018, the government exempted certain veteran payments from income tax.

The Veteran's Pay is designed to provide short-term financial assistance to vulnerable individuals who may be experiencing financial difficulties while their mental health claims are being reviewed. Beginning May 1, 2018, additional amounts (such as Pension Allowance, Rent Assistance, and Remote Area Allowance) of the Veteran's Payment paid to a veteran and full payments (including the additional component) paid to the spouse or partner of a deceased veteran are included be exempt from income tax. The new Veterans Pay was introduced in response to the recommendations of the Senate investigation report The Constant Battle: Suicide by Veterans.

Budget Measures 2018-19 - Part 1: Revenue Measures

The Veterans Affairs Amendment (Veterans-Centered Reforms #1) Bill of 2018, incorporating these amendments, received Royal Assent on March 28, 2018.

It is estimated that this measure will have a negligible cost to revenue during the forecast period.

Personal Income Tax – Raising Medicare levy thresholds for low incomes

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - -80.0 -50.0 -50.0 -50.0

The government is raising low-income Medicare levy thresholds for singles, families, seniors, and retirees beginning in income year 2017-18. The increases take into account recent movements in the CPI, so low-income taxpayers generally remain exempt from paying the Medicare levy.

The singles threshold will be raised from $21,655 to $21,980. The family threshold will be increased from $36,541 to $37,089. For single seniors and retirees, the threshold will increase from $34,244 to $34,758. The family limit for seniors and retirees will increase from $47,670 to $48,385. For each dependent child or student, the family income limit increases by an additional $3,406, up from $3,356.

It is estimated that this measure will cost US$230.0 million in revenue over the forecast period.

Personal Income Tax - Maintain Medicare levy rate at 2 percent

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - -400.0 -3,550.0 -4,250.0 -4,600.0

With the benefit of creating a strong economy and living government within its means, all planned Commonwealth spending on the NDIS can be funded from the budget. This means the government will not increase the Medicare levy rate from 2.0 to 2.5 percent of taxable income beginning July 1, 2019. Consequential changes to other tax rates that are tied to the personal maximum tax rate, such as B. the tax rate for fringe benefits, will not continue to do so.

It is estimated that this measure will reduce Australians' tax burden by US$12.8 billion over the forecast period.

See also related Budget Measure 2017-18 Income Tax — Medicare Fee Increase — National Disability Insurance Scheme.

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Personal Income Tax Plan

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - -360.0 -4,120.0 -4,420.0 -4,500.0

The government will implement a seven-year personal income tax plan. The first step is permanent tax breaks for low- and middle-income earners to ease the pressure on the cost of living. The second step will provide exemption from the 32.5 percent income tax bracket by raising the 32.5 percent income tax bracket threshold, and the third step will simplify and smooth the system by abolishing the 37 percent income tax bracket.

Step 1: Targeted tax breaks for low and middle earners

The Government will introduce the Low and Middle Income Tax Offset, a non-refundable tax offset of up to $530 per year for low and middle income taxpayers living in Australia. The offset is available for income years 2018-19, 2019-20, 2020-21, and 2021-22 and is received as a lump sum on assessment after an individual files their tax return.

The low- and middle-income tax equalization offers a benefit of up to $200 to taxpayers with taxable income of $37,000 or less. Between $37,000 and $48,000, the value of compensation increases by 3 cents per dollar to the maximum benefit of $530. Taxpayers with taxable income between $48,000 and $90,000 are eligible for the maximum benefit of $530. From $90,001 to $125,333, balance will expire at a rate of 1.5 cents per dollar. The low- and middle-income tax equalization benefit is in addition to the existing low-income tax equalization.

This first step in the government's personal income tax plan will increase disposable income to ease pressure on household budgets.

Step 2: Protecting middle-income Australians from sneaking in

Beginning July 1, 2018, the government will increase the 32.5 percent income tax bracket ceiling from $87,000 to $90,000.

Beginning July 1, 2022, the government will increase the low-income tax credit from $445 to $645 and expand the 19 percent income tax bracket from $37,000 to $41,000 to secure the benefits of Step 1. The increased low-income tax credit is withdrawn at a rate of 6.5 cents per dollar for incomes of $37,000 to $41,000 and at a rate of 1.5 cents per dollar for incomes of $41,000 to $66,667.

Beginning July 1, 2022, the government will further increase the 32.5 percent income tax bracket cap from $90,000 to $120,000.

Budget Measures 2018-19 - Part 1: Revenue Measures

Together, these tax cuts represent the second step in the government's income tax plan. The changes will improve work rewards and prevent more Australians from moving into higher tax brackets.

Step 3: Make sure Australians pay less tax by simplifying the system

In the third step of the personal income tax plan, the government will simplify and streamline the personal tax system by completely abolishing the 37 percent tax bracket.

Beginning July 1, 2024, the government will increase the 32.5 percent income tax bracket cap from $120,000 to $200,000 to account for the impact of inflation and wage growth. Taxpayers pay the highest marginal tax rate of 45 percent on taxable income over $200,000, and the 32.5 percent tax bracket applies to taxable income between $41,001 and $200,000.

This action will result in a revenue cost of $13.4 billion over the forecast period.

This measure builds on the 2016-17 budget's 10-year corporate tax plan -- targeted income tax relief that expanded the income tax bracket from 32.5 percent from $80,000 to $87,000 effective July 1, 2016.

Philanthropy - Updates to the list of specifically listed deductible gift recipients

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - .. -0.2 -0.2 -0.2

As of MYEFO 2017-18, the following organizations have been approved as Specially Listed Deductible Gift Recipients (DGRs) for the following dates:

â¢ Paul Ramsay Foundation Limited from 1 July 2018 to 30 June 2020;

â¢ Australian Women Donors Network from 9 March 2018 to 8 March 2023;

â¢ Victorian Pride Center Limited from 9 March 2018 to 8 March 2023;

â¢ Smile Like Drake Foundation Limited from March 9, 2018 to March 8, 2023;

â¢ Australian Sports Foundation Charitable Fund from 1 July 2018 to 30 June 2023; And

â¢ Q Foundation Trust from January 1, 2018 to December 31, 2022.

Taxpayers can claim an income tax deduction for donations of $2 or more to these organizations in cash or in kind.

It is estimated that the action will cost US$0.6 million over the projection period.

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Protecting Your Super Package – Limiting passive fees, banning exit fees, and reuniting small and dormant retirement accounts

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - 230.0 90.0 95.0

Associated Expenditure (USD millions)

Australian Inland Revenue - 0.6 236.5 5.7 5.3

Associated Capital ($M)

Australian Inland Revenue - 0.3 - - -

The government will impose a 3 percent annual cap on passive fees charged by retirement funds on accounts with balances under $6,000 and will ban exit fees on all retirement accounts.

The government will also strengthen the consolidation system operated by the ATO by requiring the transfer of all dormant retirement accounts with balances below US$6,000 to the ATO. ATO will expand its data reconciliation processes to proactively reconcile these inactive retirement accounts with the member's active account where possible. This action also includes the proactive disbursement of funds currently held by the ATO.

These changes are effective July 1, 2019.

This action is estimated to result in a budget gain of $166.6 million in terms of budget balance and a gain of $1.1 billion in terms of underlying cash on hand over the forecast period. This difference reflects the expected time it would take to reconcile accounts with members. The budget balance impact is smaller as it anticipates expected reunification in future years, while the underlying cash impact defers some of it until the accounts are reconciled. The majority of accounts transferred to the ATO are recombined in the year of receipt.

This measure is part of the government's 'Protecting Your Super' package, which protects individuals' retirement savings from excessive erosion and ultimately boosts Australians' retirement savings.

Budget Measures 2018-19 - Part 1: Revenue Measures

Protecting Your Super Package - Changes to retirement age insurance

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - 240.0 255.0 275.0

Associated Expenditure (USD millions)

Office of Social Services - - 14.7 24.3 25.8

Human Services Department

- - 1,1 1,0 1,1

Department of Labor and Small Business - - 0.4 1.7 3.0

Total — Expenses - - 16.2 27.0 29.8

The government will change insurance arrangements for certain cohorts of pensioners. Insurance within annuity is offered from a standard framework on an opt-in basis for: members with low balances of less than $6,000; members under the age of 25; and members whose accounts have not received any contribution for 13 months and are inactive.

These changes will protect the retirement savings of young people and the low-income by ensuring their pensions are not unnecessarily undermined by premiums on insurance policies they do not need or are unaware of. The changes will also reduce the frequency of duplicate insurance coverage, so individuals will not have to pay for multiple insurance policies that they may not be able to use. Importantly, these changes will not prevent anyone who wants insurance from taking out insurance - low-balance, young and inactive members can still choose to have coverage within Super.

The changes are effective July 1, 2019 – affected superannuants have 14 months to decide whether to opt into their existing coverage or have it turned off.

In addition, the Government will publicly consult on how current policy settings could be improved to better balance the priorities of pensions and insurance coverage within Super.

This action is estimated to result in a budget gain of $697.0 million over the forecast period.

This measure is part of the government's 'Protecting Your Super' package, which protects individuals' retirement savings from excessive erosion and ultimately boosts Australians' retirement savings.

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Reforms to combat illegal phoenixing

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office - * * * *

Associated Expenditure (USD millions)

Ministry of Finance - - 5.0 15.0 20.0

The government will reform corporate and tax laws and provide regulators with additional tools to help them deter and disrupt illegal Phoenix activities. The package includes reforms to:

â¢ Introducing new phoenix offenses against those who engage in or facilitate illegal phoenixing;

â¢ prevent directors from improperly back-dating resignations to avoid liability or prosecution;

â¢ Limiting the ability of directors to resign if doing so would result in the company having no directors;

â¢ limit the voting rights of connected creditors in the appointment, removal or replacement of an external administrator;

â¢ Extension of the Directors Penalty Regime to GST, Luxury Car Tax and Wine Compensation Tax, making directors personally liable for the company's debts; And

â¢ Expanding the powers of the ATO to withhold refunds on pending tax returns.

The illegal phoenixing is the deliberate abuse of the company form. It affects all working Australians including: customers who are scammed by not receiving their paid goods or services; Small business and sole proprietor creditors through defaults; workers through lost wages and pension entitlements; and ultimately all Australian taxpayers in lost tax revenue. In addition, illegal Phoenix operators gain an unfair advantage over their honest competitors, which has wider economic implications.

With respect to the budget balance, the cost to the budget of the director penalty program extension is estimated at $40.0 million above forecast as existing GST debt is collected and paid to the States and Territories. There is no revenue impact in terms of budget balance versus forecasts as GST and associated liabilities have already been recorded. In cash terms, it is estimated that this initiative will have no net financial impact on the Commonwealth. It is estimated that expanding ATO's ability to withhold reimbursements will result in a small but unquantifiable revenue gain over the projection period.

Budget Measures 2018-19 - Part 1: Revenue Measures

The reforms to combat illegal phoenixing complement and build on the work of the government's Phoenix, Serious Financial Crimes and Black Economy Task Forces, as well as other announced reforms such as a Director Identification Number, a combined black economy and illicit Phoenixing hotline, and reforms to combat Business abuse of the Fair Entitlement Guarantee and to combat non-payment of the Superannuation Guarantee Charge.

Abolition of the luxury car tax on re-imported cars after being overhauled abroad

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Tax Office - .. .. .. ..

The government will eliminate the luxury car tax on cars re-imported into Australia after being refurbished abroad from 1 January 2019.

Currently remanufactured cars in Australia are not subject to luxury car tax. However, cars exported from Australia to be refurbished abroad and then re-imported are subject to tax if the value of the car exceeds the relevant tax threshold for luxury cars. The Government will eliminate the inconsistency in the tax treatment of refurbished cars to align with Australia's trade commitments to its overseas trading partners. This measure ensures that the same tax treatment applies regardless of where the car is overtaken.

It is estimated that this measure will have a negligible cost to revenue during the forecast period.

Stacked Structures - tightening of concessions for foreign investors

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - 30.0 80.0 125.0 165.0

The government will introduce a package of measures to address corporate tax base risks arising from stack structures and similar arrangements. The package will also restrict access to passive income perks used by foreign governments and foreign pension funds.

The main elements of the package are:

â¢ Application of a final withholding tax at the corporate tax rate (currently 30 percent) to distributions of trading income converted into passive income using a managed investment trust (MIT), excluding rental income from third parties. A 15-year exemption is available from this element of the package for new government-approved nationally significant infrastructure products;

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- Lowering the threshold for associates under the thin capitalization rules from 50 percent to 10 percent to prevent foreign investors from using multiple layers of flow-through entities (i.e. trusts and partnerships) to convert their trading income into favorably taxed interest income to convert ;

â¢ Restricting the withholding tax exemption of foreign pension funds for interest and dividends on portfolio investments. As a result, foreign pension funds are subject to withholding tax on interest and dividend income from non-portfolio investments;

â¢ Establish a legal framework for the existing tax exemption for foreign governments (including sovereign wealth funds) and limit the tax exemption to portfolio investments. As a result, foreign government investors' income from non-portfolio investments is taxed; And

• Investments in agricultural land do not qualify for MIT's preferential 15 percent withholding tax rate.

Thin capitalization changes are effective for income years beginning on or after July 1, 2018. The remaining elements of the package will come into effect on July 1, 2019. To address concerns about the impact on existing arrangements, a minimum seven-year transition period is available for all measures in the package, with the exception of thin capitalization changes.

For more information, see the Treasurer's press release dated March 27, 2018.

The package is estimated to add US$400.0 million in revenue over the forecast period. In addition, the package protects the revenue base for the future.

Superannuation - Better integrity to deductions for personal contributions

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - 90.0 110.0 110.0 120.0

Associated Expenditure (USD millions)

Australian Inland Revenue 0.4 0.9 0.8 0.5 0.5

The government will provide $3.1 million to the ATO, over and above the forecast, to improve the integrity of the notice of intent (NOI) processes for claiming tax deductions for retirement benefits.

Currently, some people receive deductions from their personal pension contributions but do not file an NOI, although they are required to do so. As a result, their pension funds do not apply the appropriate 15 percent tax to their contribution. Since the contribution has been deducted from the person's income, no tax is paid on it at all.

Budget Measures 2018-19 - Part 1: Revenue Measures

The additional funding will allow ATO to develop a new compliance model and undertake additional compliance and collections activities. The ATO will amend income tax returns to make individuals aware of the NOI requirements by ticking a checkbox to certify they have complied. The ATO will also provide guidance to individuals on how to comply if they have not already done so. This ensures that all deductible pension fund contributions are taxed appropriately and allows the ATO to deny deductions to individuals who do not meet the NOI requirements.

This action begins July 1, 2018 and is expected to generate a revenue gain of $430.0 million over forecasts through increased compliance and recoveries from business owners and other non-employees.

Retirement plans — Increase the maximum number of members in self-managed pension funds and APRA small funds from four to six

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - - -

Associated Expenditure (USD millions)

Australian Inland Revenue - 1.0 - - -

The government is increasing the maximum number of eligible members in new and existing self-governing pension funds and small APRA funds from four to six, effective July 1, 2019. This provides more flexibility for joint management of retirement savings, especially for large families.

It is estimated that the measure will have no impact on revenues compared to forecasts.

Superannuation – Prevention of accidental violations of the superannuation cap by certain employees

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - 1.0 1.0 .. ..

The government allows individuals whose income exceeds $263,157 and who has multiple employers to designate that their wages from certain employers are exempt from the Pension Guarantee (SG) effective July 1, 2018.

The measure allows eligible individuals to avoid inadvertently exceeding the $25,000 annual concessionary contribution cap as a result of multiple mandatory SG contributions. Otherwise, violating the cap will result in these individuals being required to pay excess contribution taxes as well as a reduced interest charge.

Workers using this measure could negotiate additional income taxed at marginal tax rates. For this reason, it is estimated that the measure will generate a revenue gain of $2.0 million over the forecast period from the timing of income tax collection ahead of excess dues taxes.

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Retirement plans - three-year review cycle for some self-managed pension funds

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - - -

The government will change the annual audit requirement to a triennial requirement for self-governing pension funds (SMSFs) with a history of good records and compliance. This measure will reduce the red tape for SMSF trustees who have clear audit reports for three consecutive years and have submitted the fund's annual returns on time.

This measure will start on 1 July 2019 and to ensure smooth implementation, the government will consult with stakeholders.

It is estimated that the measure will have no revenue impact during the forecast period.

Tax Integrity – Clarifying how the Division 7A integrity rule works

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - * * *

The Government is ensuring that unpaid present claims fall within the scope of Division 7A of the Income Tax Assessment Act 1936 from 1 July 2019. This applies when a private affiliate is entitled to a share of the trust income as a beneficiary, but has not paid that amount, known as an unpaid present entitlement.

Division 7A is a code of integrity that requires that benefits provided by private companies to related taxpayers be taxed as dividends unless they are structured as Division 7A loans or another exception applies. This measure ensures that the unpaid present entitlement must either be repaid over time as a loan due to the private company or be taxable as a dividend.

The government will also move the start date of the ten-year corporate tax plan -- targeted changes to the Division 7A measure announced in the 2016-17 budget -- from July 1, 2018 to July 1, 2019. This allows all Division 7A changes to be pushed forward as part of a consolidated package.

It is estimated that this measure will have an unquantifiable impact on revenue over the projection period.

Budget Measures 2018-19 - Part 1: Revenue Measures

Tax Integrity – Deny deductions for vacant land

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - 25.0 25.0

The government denies deductions for expenses related to holding vacant land. This is an integrity measure to address concerns that deductions for expenses such as e.g. interest costs, associated with holding vacant land when the land is not actually held for the purpose of generating assessable income. It will also reduce tax incentives for land banking that refuses to use land for housing or other development. This measure will come into effect on July 1, 2019.

Denied deductions cannot be carried forward to later income years. Expenses for which deductions are denied that would normally be a cost basis element (e.g. borrowing costs and council interest) may be included in the asset's cost basis for capital gains tax (CGT) purposes upon sale. However, denied deductions for expenses that would not normally be a cost basis element could not be included in the asset's cost basis for CGT purposes.

This measure does not apply to expenses related to the holding of immovable property incurred after:

â¢ a property has been constructed on the property which has received permission for use and can be rented out; or

â¢ The land is used by the owner to operate a business, including a primary production business.

This measure applies to land held for residential or commercial purposes. However, the carrying on a business test generally excludes land held for commercial development.

It is estimated that this action will result in a revenue gain of US$50.0 million over the forecast period.

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Tax Integrity – Improving the integrity of concessions related to partnerships

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue * * * * *

As of 7:30pm (AEST) on 8th May 2018, partners who dispose of their income by creating, assigning or otherwise dealing in a partnership's future income will no longer have access to small business capital gains tax relief ( CGT). in relation to these rights. It is estimated that this measure will bring a small non-quantifiable revenue gain over the forecast period.

The CGT Small Business Concessions assist small business owners by relieving the CGT of the disposal of assets related to their business. However, some taxpayers, including large partnerships, may inappropriately access these benefits in relation to the transfer of a right to a partnership's future earnings to an entity without granting that entity a role in the partnership.

There are no changes to the CGT Small Business Concessions themselves. The concessions will continue to be available to eligible small businesses with less than $2 million in aggregate annual revenue or less than $6 million in net worth.

Tax Integrity – Extension of anti-circumvention rules for circular fiduciary distributions

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - 10.0 10.0

The government will extend a specific anti-circumvention rule to family trusts that will apply to other closely held trusts that engage in circular trust distributions.

When family trusts currently act as mutual beneficiaries in a "round robin" arrangement, a distribution can ultimately be returned to the original trustee - in a manner that avoids paying tax on that amount. This measure will better enable the ATO to prosecute family trusts participating in these arrangements by expanding the specific anti-circumvention rule and taxing such distributions at a rate equal to the highest personal tax rate plus the Medicare levy.

This measure is effective as of July 1, 2019 and is expected to result in a revenue gain of US$20.0 million over the forecast period.

Budget Measures 2018-19 - Part 1: Revenue Measures

Tax Integrity – Improving the taxation of testamentary trusts

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - * *

Effective July 1, 2019, the reduced tax rates for minors receiving income from testamentary trusts are limited to income from assets transferred from the estate or the proceeds from the disposal or investment of those assets.

Currently, minor income from testamentary trusts is taxed at normal adult rates rather than at the higher rates generally applicable to minors. However, some taxpayers are able to unduly benefit from this lower tax rate by placing assets unrelated to the testator's estate in the testamentary trust. This measure will clarify that minors will only be taxed at the adult marginal rate with respect to income derived by an executor from the testator's property (or proceeds from the disposal or investment of that property).

It is estimated that this measure will bring a small, non-quantifiable yield gain over the forecast.

Tax Integrity – Remove the trust level capital gains deduction for managed investment trusts and attribution MITs

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - * * *

The government will prevent managed investment trusts (MITs) and attribution MITs (AMITs) from applying the 50 percent capital gains discount at the trust level. This action applies to payments made on or after July 1, 2019. This integrity measure ensures that MITs and AMITs act as true flow-through tax vehicles, so income is taxed in the hands of investors as if they had invested directly. This measure will prevent beneficiaries who are not entitled to the CGT rebate from taking advantage of the CGT rebate applied at the escrow level.

Under the measure, MITs and AMITs that earn a capital gain can continue to distribute that income as a capital gain that can be discounted in the hands of the beneficiary.

It is estimated that the measure will bring a small but unquantifiable yield gain over the forecast period.

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Tax Integrity – Taxation of income for a person's fame or image

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - * * *

The government will improve the integrity of the tax system by ensuring that from July 1, 2019, high-profile individuals will no longer be able to benefit from lower tax rates by licensing their fame or image to another entity.

High profile individuals (such as athletes and actors) can currently license their fame or image to another entity such as an affiliate or trust. Income from exploiting their fame or image goes to the legal entity that owns the license. This creates opportunities to take advantage of different tax treatments and facilitates misreporting and incorrect tax results.

This measure ensures that all consideration (including payments and pecuniary benefits) made for the commercial exploitation of an individual's fame or reputation is included in that individual's taxable income.

It is estimated that this measure will bring an unquantifiable revenue gain over the forecast period.

Budget Measures 2018-19 - Part 1: Revenue Measures

Tax Integrity – Thin Capitalization – Valuation of Assets and Treatment of Consolidated Entities

Revenue (USD million)

2017-18 2018-19 2019-20 2020-21 2021-22

Australian Inland Revenue - - - 120.0 120.0

The government will tighten Australia's thin capitalization rules by requiring companies to adjust the value of their assets to the value included in their financial statements for thin capitalization purposes.

This measure applies to income years beginning on or after July 1, 2019, and requires all companies to rely on the assets included in their financial statements for thin capitalization purposes. Valuations made before 7:30pm (AEST) on May 8th, 2018 are available up to the beginning of a company's first year of earnings beginning on or after July 1st, 2019.

This change ensures that the asset valuations used to justify debt deductions are robust.

The Government will also ensure that foreign controlled Australian consolidated entities and consolidated groups with multiple entries that control a foreign entity are treated as both foreign and foreign investment vehicles for thin capitalization purposes. This applies to income years beginning on or after July 1, 2019. This change ensures that inbound investors do not have access to tests that were only intended for outbound investors.

It is estimated that this action will result in a revenue gain of US$240.0 million over the forecast period.

Part 2: Spending Measures

Table 2: Spending metrics since MYEFO 2017-18 (a)

Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

AGRICULTURE AND WATER RESOURCES

Australian Pesticides and Veterinary Medicines Agency

69 Australian Agriculture and Export Growth Plan — APVMA — Transformation - 8,3 1,6 0,2 -

Ministry of Agriculture and Water Resources

69 Agriculture portfolio — efficiencies(b) -2.9 -7.1 - - -

70 Australia Agriculture and Export Growth Plan — Improving Australia's biosecurity system(c) - 19.4 22.6 18.9 19.4

70 Australia Agriculture and Export Growth Plan - established pesticides and weeds pipeline - additional funds - - 6.6 - -

71 Australian Farm and Export Growth Plan — Growing Australian Farm Exports - 6.2 14.8 14.7 15.6

71 Australian Agriculture and Export Growth Plan — Improved access to agricultural and veterinary chemicals - 3.2 3.1 - -

72 Australia Agriculture and Export Growth Plan — Indonesia-Australia Red Meat and Cattle Partnership - 0.7 0.7 0.7 0.7

72 Australia Agriculture and Export Growth Plan – International Biosecurity in Air and Seaports 2.0 3.1 3.1 3.3 3.3

73 Australia Agriculture and Export Growth Plan - National Forestry Plan - 1.5 5.4 4.9 4.7

73 Australia Farm and Export Growth Plan – Small Exporters Support Package – Enlargement 0.1 0.2 0.1 0.1 0.1

74 Australia Agriculture and Export Growth Plan – seasonal demand and supply of agricultural labor - 1.2 1.3 1.3 1.0

74 Australia Agriculture and Export Growth Plan – Tackling the Tasmanian fruit fly outbreak – – – – –

7 Changes in agricultural production taxes(b) .. -0.5 -0.5 -0.5 -0.5

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.4 -0.4 -0.3 -0.3

Total portfolio -0.9 35.7 58.4 43.3 43.9

Budget measures 2018-19

Table 2: Spending metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

Attorney General

Administrative Court

75 Attorney General's Portfolio - Efficiencies(c) -0.5 -0.8 -0.8 -0.8 -0.8

165 Community Development Program — Reform(c) - 0.3 1.7 1.6 1.5

171 Disability Support Pension — Alignment of suspension periods for incarcerated recipients - 0.2 0.1 0.1 0.1

173 Cashless Debit Card Trial Extension - nfp - - -

174 Integrated care services(c) - - - - -

175 More Choices for Living Longer — Finance for Living Longer(b)(c) - - .. .. -

178 Collection of social security debts - - - - 1.7

Attorney General's Office

75 Attorney General's Portfolio - Efficiency Gains(c) -1.7 -2.7 -2.3 -1.9 -1.9

76 Preservation of Royal Commission Records (c) - 0.4 - - -

76 More choices to live longer – protecting older Australians -6.0 3.0 8.2 8.3 8.4

77 National Apology - Child Sexual Abuse 0.1 1.5 - - -

77 Royal Commission into Institutional Responses to Child Sexual Abuse – Implementation Taskforce -2,7 2,9 1,9 - -

Australian Commission on the Integrity of Law Enforcement

75 Attorney General's Portfolio – Efficiency Gains(c) .. .. .. .. ..

75 Australian Commission for Law Enforcement Integrity Operations Facility — Einrichtung - - 0,8 0,8 0,8

Australian Financial Security Authority

75 Attorney General's Portfolio - Efficiency Gains(c) -0.2 -0.3 -0.3 -0.3 -0.3

Australian Human Rights Commission

75 Attorney General's Portfolio — Efficiency Gains(c) .. -0.1 -0.1 -0.1 -0.1

Australian Law Reform Commission

75 Attorney General's Portfolio – Efficiency Gains(c) .. .. .. .. ..

Australian intelligence organization

131 National Safety Authorities - additional resources (c) - 24.4 - - -

High Court of Australia

9 High Court of Australia Security and Funding Arrangements(b)(c) - 1.5 1.5 1.6 1.6

Part 2: Spending Measures

Table 2: Spending metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

Attorney General's Office (continued)

National Archives of Australia

75 Attorney General's Portfolio - Efficiency Gains(c) -0.2 -0.4 -0.4 -0.4 -0.4

Office of the Parliamentary Adviser

75 Attorney General's Portfolio — Efficiency Gains(c) .. -0.1 -0.1 -0.1 -0.1

Office of the Australian Information Commissioner

75 Attorney General's Portfolio – Efficiency Gains(c) .. .. .. .. ..

186 National Consumer Data Law(c) - 2.8 3.2 3.0 3.1

Office of the Director of the Prosecutor's Office

75 Attorney General's Portfolio - Efficiency Gains(c) -0.2 -0.4 -0.4 -0.4 -0.4

12 Black Economy Package — Combating Illicit Tobacco(b)(c) - - 0.2 0.3 0.3

23 Black Economy Package - new and improved ATO enforcement against the black economy(b)(c) - - - 1.7 3.6

Total portfolio -11.5 32.1 13.4 13.4 17.1

COMMUNICATION AND ART

Australian Broadcasting Company

79 Promotion of Australian film and television content and national broadcasters - - - - -

Australian Communications and Media Authority

80 Office of the eSafety Officer - additional funding(c) - 3.5 3.6 3.4 3.2

Australian National Maritime Museum

78 250th Anniversary of James Cook's Voyage — Commemorations - - - - -

Department of Communication and Art

78 250th Anniversary of James Cook's Voyage — Commemoration - 1.5 2.7 3.7 -

79 Promotion of Australian film and television content and national broadcasters - 3.0 - - -

79 Location promotion program - - 35.0 35.0 35.0

National Library of Australia

78 250th Anniversary of James Cook's Voyage — Commemorations - - - - -

National Museum of Australia

78 250th Anniversary of James Cook's Voyage — Commemorations - - - - -

Special Broadcasting Service Corporation

79 Promotion of Australian film and television content and national broadcasters - 8.7 5.9 - -

Total portfolio - 16.7 47.2 42.1 38.2

Budget measures 2018-19

Table 2: Spending metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

ACROSS PORTFOLIO

Different agencies

81 Per- and polyfluorinated alkyl substances — Research and related activities - - - - -

81 Promotion of sustainable access to drinking water - - - - -

Total portfolio - - - - -

DEFENSE

Department of Defense

82 Arms export strategy - - - - -

82 Defense Industrial Capability Plan – Einrichtung des Sovereign Industrial Capability Grant Program – – – – –

83 Department of Defense — Reprofiling of Expenditure 500.0 -205.6 -94.0 -94.0 -94.0

76 Implementation of OPCAT - -0.1 -0.1 -0.1 -0.1

81 Per- and polyfluorinated alkyls — research and related activities -13.0 - - - -

Total portfolio 487.0 -205.7 -94.1 -94.1 -94.1

EDUCATION AND TRAINING

Australian Research Council

97 Australian Antarctic Science - - - - -

81 Per- and polyfluorinated alkyl substances — Research and related activities - 6.5 4.3 2.2 -

Australian Skills Quality Authority

85 Australian Skills Quality Authority — full cost recovery(b)(c) - 3.2 3.0 2.9 2.9

Department of Education and Training

84 English program for migrant adults - equalizing access for migrants under the age of 18 - - - - -

84 Australian Children's Education and Care Quality Authority — additional funding - - - - -

151 Australia Technology and Science Growth Plan - Building Australia's artificial intelligence capability to support businesses - 0.3 0.4 0.4 0.4

85 Early Childhood Education Projects in Childcare — Efficiency - - -2.0 -2.0 -2.0

86 Combined Tuition Support Lifetime Limit – Amendment (b)(c) - 1.0 1.9 2.0 2.0

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.4 -0.4 -0.3 -0.3

135 Delivering Australia's Digital Future - Transformation of Social Services Infrastructure - Tranche Three(c) - 1.8 - - -

Part 2: Spending Measures

Table 2: Spending metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

EDUCATION AND FURTHER EDUCATION (continued)

86 Early Learning Languages Australia — Erweiterung - 4,7 5,4 1,6 -

87 Education Services for Overseas Students — Annual Enrollment Fee Review - - - - -

87 Endeavor Leadership Program – Efficiency (c) - -7.9 -15.9 -17.9 -24.0

88 program for high-performing teachers nfp nfp nfp nfp nfp

88 Industrial Worker Training Program — Efficiency - -4.0 -5.5 -5.8 -5.9

89 Investments in regional university campuses – additional study places(b) 2.5 8.6 20.5 37.9 55.2

89 IT system supporting loans for VET students — Implementation(c) - 3.6 5.2 1.7 -1.2

90 Management of the Skilling Australians Fund — revised implementation arrangements - - - - -

91 More Choices for Longer Life - Skills Checkpoint for Older Workers - Facility - 4.4 4.3 4.3 4.4

91 National Partnership Agreement on Universal Access to Early Childhood Education — Extension - - - - -

92 National Investment Plan for Research Infrastructure – Implementation of State Measures 199.2 5.5 25.6 76.4 86.6

92 National School Counseling Program – continued – 0.3 0.3 0.3 0.3

93 National Training System — Commonwealth Own Purpose Expenses Program — Efficiency - -1.1 -2.1 -1.9 -3.2

93 Non-Governmental Reform Support Fund — additional funds -1.0 1.0 - - -1.0

94 quality schools - communication campaign 3.7 2.4 - - -

94 Response to the Independent Review of Regional, Rural and Distance Education - Additional Support for Pupil(b) - 4.3 10.6 13.4 14.8

96 Trades Recognition Australia — additional funding(c) - - - - -

96 Unique Student Identifier Initiative — additional funding - - - - -

Agency for quality and standards in tertiary education

95 Agency for Quality and Standards in Tertiary Education — full cost recovery(b)(c) - 6.4 5.7 5.7 5.7

Total portfolio 204.4 40.4 61.4 120.7 134.6

Budget measures 2018-19

Table 2: Spending metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

ENVIRONMENT AND ENERGY

Bureau of Meteorology

201 Bureau of Meteorology – Improved Security and Resilience for ICT systems – Tranche Two(b)(c) nfp nfp nfp nfp nfp

Ministry of Environment and Energy

97 Australian Heritage Grants Program — Establishment - - - - -

98 Partnerschaftsprogramm Great Barrier Reef 2050 443,8 10,1 0,7 0,5 0,5

81 Per- and polyfluorinated alkyl substances — research and related activities 0.2 3.6 5.1 4.6 4.4

99 Powering Forward - Providing Affordable, Reliable and Sustainable Energy 7.6 13.4 11.1 3.8 1.8

Great Barrier Reef Marine Park Authority

98 Partnerschaftsprogramm Great Barrier Reef 2050 - - 3,9 7,8 10,6

Total stock 451.6 27.0 20.9 16.7 17.3

FINANCES

Finance Department

164 Aboriginal and Torres Strait Islander Land and Sea Future Fund(b) - * * * *

165 Community Development Program — Reform(c) - 0.1 0.1 0.1 0.1

190 Delivering Australia's Digital Future — Veteran Centric Reform — continued(c) - 0.1 - - -

135 Delivering Australia's Digital Future - Transformation of Social Services Infrastructure - Tranche Three(c) - 0.1 - - -

100 Finances — Additional Resources - 5.0 5.0 - -

110 Medicare Guarantee – Modernizing payment systems for health and elderly care(c) - 0.1 - - -

174 Integrated care services(c) - - - - -

100 Great Electorates – Lease Cost Reimbursement 0.4 0.4 0.4 0.5 0.5

117 More choices for longer lives – healthy aging and quality care(b)(c) - 0.1 0.1 - -

176 National Invalidity Insurance Scheme — Continuity of support(b) - .. .. - -

176 National Disability Insurance Scheme Jobs and Market Fund(b) - .. .. - -

99 Powering Forward - delivering more affordable, reliable and sustainable energy - - - - -

100 voter information protection - - - - -

Total portfolio 0.4 5.9 5.6 0.6 0.6

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$m $m $m $m $m

FOREIGN AFFAIRS AND TRADE

Australian Secret Service

103 National Security - Australian Secret Intelligence Service - additional funding(c) - nfp nfp nfp nfp

Australian Trade and Investment Commission

102 Australian Trade and Investment Commission - Efficiencies -3.2 -1.0 -1.1 -0.1 -1.1

103 Improved access for cruise ships to Sydney - 0.3 - - -

104 Promotion of Australian expertise in international markets - - - - -

104 Tourism 2020 – Approved Destination Status program continued -2.6 2.6 - - -

Ministry of Foreign Affairs and Trade

101 White Paper Foreign Policy 2017 - Initiatives(c) - - - - -

101 Support for Papua New Guinea to host APEC 2018 - - - - -

102 Australia's participation in a Dutch national indictment against those responsible for the crash of Malaysia Airlines flight MH17 - 11.6 12.7 12.9 13.1

102 Australian Participation in Expo 2020 Dubai - nfp nfp nfp nfp

104 Submarine cable for Papua New Guinea and Solomon Islands nfp nfp nfp - -

Different agencies

103 Maintaining the level of ODA - -10.2 -10.2 -10.2 -110.5

Total portfolio -5.8 3.2 1.4 2.5 -98.5

HEALTH

Australian Aged Care Quality Agency

117 More choices for longer lives – healthy aging and quality care(b)(c) - 0.6 1.9 3.6 3.5

Australian Digital Health Agency

111 Healthy Active Beginnings - 3.7 1.3 - -

Australian Institute for Health and Welfare

184 Improvement of housing-related data - 0.2 - - -

119 National Health and Medical Sector Growth Plan(c) - 5.4 7.8 6.3 6.5

Australian Organ and Tissue Donation and Transplantation Authority

115 Raising awareness of organ donation – partnerships - 0.4 - - -

Australian Sport Anti-Doping Authority

124 Sport - building a more active Australia(b)(c) - 3.8 - - -

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$m $m $m $m $m

HEALTH (continued)

Australian Sports Commission

117 More choices for longer lives – healthy aging and quality care(b)(c) - 11.4 11.4 - -

124 Sport - building a more active Australia(b)(c) 2.5 68.6 40.0 17.7 19.1

125 Support for Special Olympics Australia National Games 2018 0.2 - - - -

health department

106 A stronger rural health strategy(c) -14.9 86.3 36.1 -3.6 -49.8

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.8 -0.7 -0.6 -0.6

172 Promoting self-sufficiency of newly arrived migrants – Enlargement - 0.3 0.9 1.5 1.2

107 Epilepsy Action Response Service - 0.7 0.3 0.3 -

108 FIFA Women's World Cup 2023 bid – additional support for Football Association of Australia - - - - -

108 Good sports program — expansion - 5.0 5.0 - -

109 Ensuring Medicare – improving safety and quality through tighter compliance(b)(c) - - - - -

109 Medicare Guarantee - Medicare Benefits Summary - New and Revised Listings - 4.5 6.5 7.0 7.3

110 Medicare Guarantee — Modernizing payment systems for health and elderly care - 4.1 4.8 - -

111 Healthy Active Beginnings 0.2 6.7 3.9 3.0 2.1

112 Improving access to medicines - additional funding for new medicines and improved payment management(b) - -433.1 -809.9 -2,004.1 -2,153.8

112 Improving access to medicines – e-prescribing for safer medicines 4.0 13.7 2.8 0.4 -

113 Improving access to medicines – promoting greater use of generics and biosimilars 0.5 1.8 -45.0 -118.1 -163.2

113 Improving access to medicines - funding security for the safety of essential medicines - -6.5 -9.0 -12.3 -12.3

114 Improving Access to Medicines – Strengthening the Life Saving Medicines Program nfp nfp nfp nfp nfp

114 Improving access to medicines – strengthening quality use of health services(b) .. 2.6 -5.3 -17.0 -30.3

115 Improving access to medicines – sustainability of the pharmacy approval process(b)(c) - 0.2 0.6 0.7 0.7

115 Indigenous Health Services - - - - -

174 Integrated care services(c) - - - - -

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$m $m $m $m $m

HEALTH (continued)

116 Investments in Health and Medical Research — Future Fund for Medical Research - - - - -

191 Mental health treatment for Australian Armed Forces reservists with Disaster Relief and certain other services (c) - .. .. .. ..

117 More choices for longer lives – healthy aging and quality care(b)(c) 8.2 -20.0 24.0 23.3 21.9

176 National Disability Insurance Scheme — Continuity of Assistance(b) - 0.1 29.8 31.0 30.6

119 National Health and Medical Industry Growth Plan(c) - 7.8 5.0 5.0 5.0

120 National Immunization Program - New and Amended Listings 5.0 9.1 9.0 9.1 9.1

121 Operational Costs for Cardiac and Chest Device Registers — Extension - 2.2 - - -

121 Pharmaceutical Benefits Scheme - new and amended lists(b) 16.6 173.5 218.1 251.9 98.5

122 Mental health prioritization – follow-up after suicide attempt - 6.5 8.5 10.6 12.1

122 Mental health prioritization — Junction Clubhouse funding - 0.3 0.3 - -

123 Mental health prioritization — Head to Health - 2.1 2.7 - -

123 Mental health prioritization – Lifeline Australia – extended crisis telephone services – 6.1 6.1 6.1 15.5

124 Prioritizing Mental Health – Suicide Prevention Campaign - 1.2 - - -

124 Sport - building a more active Australia(b)(c) - 3.0 - - -

125 Assistance in treating alcohol and drug abuse - - - - -

134 Visas for general practitioners — for areas with shortage of doctors(b) - -1.3 -62.2 -140.1 -237.7

126 Water and Snow Safety Program - 0.9 4.1 4.3 3.0

National Blood Authority

114 Improving access to medicines - Strengthening the quality use of health services(b) - -2.2 -5.5 -17.3 -17.8

National Mental Health Commission

123 Prioritizing Mental Health – Strengthening the National Mental Health Commission(c) - 3.0 3.0 3.0 3.0

Review of professional services

109 Ensuring Medicare – improving safety and quality through tighter compliance(b)(c) - - - - -

Different agencies

110 Medicare Guarantee - Medicare Benefit Plan Review - Response to Taskforce(c) Recommendations .. 7.6 11.0 13.5 17.3

Total portfolio 22.3 -20.6 -492.8 -1,914.9 -2,409.0

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$m $m $m $m $m

INTERIOR

Australian Criminal Police

129 Criminal Intelligence Review Capability(b)(c) - - - - -

130 National Criminal Police Intelligence System — Facility(c) - 12.9 11.8 3.8 3.8

131 National Safety Authorities – additional resources(c) nfp nfp nfp nfp nfp

Australian Federal Police

101 Support for Papua New Guinea to host APEC 2018 - - - - -

127 Australian Center to Combat Child Exploitation — Facility(c) - 9.6 17.0 16.4 15.4

128 Aviation, air cargo and international mail security package(b)(c) - 9.3 24.3 30.0 36.8

164 Commonwealth Ombudsman - additional funds -0.2 -0.2 -0.2 -0.2 -0.2

131 National Safety Agencies - additional resources (c) - 3.2 3.1 3.1 3.2

Ministry of the Interior

127 airline liaison program - 3.4 3.4 - -

127 Anti-Slavery Unit — Facility - 0.2 - 0.3 -

75 Australian Commission for Law Enforcement Integrity Operations Facility – Einrichtung – – –0,8 –0,8 –0,8

128 Aviation, Air Cargo and International Mail Security Package(b)(c) - 40.0 27.4 14.1 13.4

12 Black Economy Package — Combating Illicit Tobacco(b)(c) - 17.7 21.7 22.0 24.0

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.4 -0.4 -0.3 -0.3

130 Interior portfolio setup – efficiency gains(c) -0.5 -28.6 -52.7 -76.6 -97.7

130 Promotion of integration grants - 5.0 - - -

204 Internal affairs ICT systems — upgrade(c) 36.0 - - - -

76 implementation of OPCAT - -0.2 -0.2 -0.2 -0.2

131 Disaster Recovery Financing Arrangements – Reforms - - - - -

132 Operation Sovereign Borders — continued - 45.0 17.2 - -

14 Route to permanent residence for retirement visa holders — Establishment(b)(c) - 0.6 0.5 0.1 0.1

132 Safer Communities Fund — Extension - - - - -

15 Skilling Australians Fund Levy — Refund and Exemption Rules(b) - 0.4 0.4 0.5 0.5

133 Strategic review of the Department of Home Affairs - 7.0 - - -

133 Trade Modernization Agenda - - - - -

134 Visas for general practitioners — for areas with a shortage of doctors(b) - - - - -

Total portfolio 35.3 124.9 72.8 12.2 -2.1

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$m $m $m $m $m

HUMAN SERVICES

Human Services Department

170 50 years of ABSTUDY – strengthening ABSTUDY for secondary school students(c) 0.2 7.7 0.7 0.3 0.3

106 A stronger rural health strategy(c) - 14.8 1.9 1.3 1.4

155 Better targeting aid to support jobseekers — Amendment -0.1 -9.5 -0.6 -0.5 -0.5

165 Community Development Program — Reform(c) - 5.8 -14.2 -15.9 -16.7

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.8 -0.7 -0.6 -0.6

167 Delivering Australia's digital future - GovPass program - accelerated implementation -10.9 - - - -

190 Delivering Australia's Digital Future - Veteran Centric Reform - continued (c) - 53.5 5.2 5.3 5.3

135 Delivering Australia's Digital Future - Transformation of Social Services Infrastructure - Tranche Three(c) -1.8 24.6 -14.9 0.3 8.1

135 Department of Human Services — Improving service delivery - - - - -

171 Disability Support Pension — Alignment of eligibility periods for incarcerated recipients 0.2 0.8 0.6 0.7 0.7

172 Promoting Lawful Conduct by Income Support Recipients(b)(c) nfp nfp nfp nfp nfp

172 Empowerment of newly arrived migrants - extension -0.7 -0.1 0.1 0.2 -2.0

173 Cashless Debit Card Trial Extension - nfp - - -

109 Medicare Guarantee - Medicare Schedule of Benefits - New and Revised Listings(c) - .. -0.1 -0.1 -0.1

110 Ensuring Medicare - modernizing payment systems for health and elderly care(c) - 79.1 33.5 -7.6 -7.6

112 Improving Access to Medicines – e-prescribing for safer medicines – 1.7 4.3 0.6 0.6

115 Improving access to medicines – sustainability of the pharmacy approval process(b)(c) - 0.2 -0.5 -0.5 -0.5

174 Integrated care services(c) - - - - -

89 IT system supporting loans for VET students - implementation(c) .. 8.3 4.7 3.2 3.2

175 More Choices for Living Longer — Finance for Living Longer(b)(c) - 17.7 4.4 3.8 3.9

117 More choices for longer lives – healthy aging and quality care(b)(c) .. 2.3 0.9 0.7 0.7

176 National Disability Insurance Scheme — Continuity of support(b) - - 2.2 -0.4 0.9

158 online job placement procedures - - - - -

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$m $m $m $m $m

HUMAN SERVICES (continued)

14 Route to Permanent Residence for Retirement Visa Holders — Establishment(b)(c) - .. .. .. ..

121 Pharmaceutical Benefits Scheme - new and amended lists(b)(c) 0.1 0.2 0.2 .. ..

36 Protecting your super package – changes to insurance in old-age pension(b) - - 1.1 1.0 1.1

94 Response to the Independent Review of Regional, Rural and Distance Education - Additional Support for Students(b) - 1.7 0.1 0.4 0.6

178 Collection of social security debts - - 8.8 8.1 55.6

160 Optimization of services for refugees(c) - 1.0 0.6 0.6 0.6

134 Visas for general practitioners — for areas with shortage of doctors(b) - -0.1 -0.6 -1.3 -2.2

Total portfolio -12.9 209.0 37.7 -0.5 52.7

INFRASTRUCTURE, REGIONAL DEVELOPMENT AND CITIES

Civil Aviation Safety Authority

146 drone management - 2.9 - - -

Department of Infrastructure, Regional Development and Cities

136 Avalon Airport - 20.0 - - -

180 Bilateral Asset Recycling Agreement with South Australia — Termination - - - - -

136 Building Better Regions Fund – third round – 40.1 108.1 48.4 9.9

137 Indian Ocean Territories - essential infrastructure and air services(c) - 6.6 6.6 5.3 4.9

137 Infrastructure Investment Program — Australian Capital Territory infrastructure investments - - - - -

138 Infrastructure Investment Program — Major Project Business Case Fund - - - - -

138 Infrastructure Investment Program — Infrastructure Investments in New South Wales - - - - -

139 Infrastructure Investment Program — Northern Territory Infrastructure Investments - - - - -

139 Infrastrukturinvestitionsprogramm — Outback Way - - - - -

140 Infrastructure Investment Program — Queensland Infrastructure Investments - - - - -

141 Infrastructure Investment Program — Roads of Strategic Importance - - - - -

141 Infrastructure Investment Program — South Australia Infrastructure Investments - - - - -

142 Infrastructure Investment Program — Tasmanian Infrastructure Investments - - - - -

142 Infrastructure Investment Program — Municipal Storage Fund - - - - -

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$m $m $m $m $m

INFRASTRUCTURE, REGIONAL DEVELOPMENT AND CITIES (continued)

143 Infrastructure Investment Program – Investments in Victorian Infrastructure – – – – –

143 Infrastructure Investment Program - Western Australia infrastructure investment and GST top-up payment - - - - -

145 Infrastructure, regional development and cities portfolio - other priorities -45.0 - -1.2 - -

145 Launceston City Deal — Tamar River - - - - -

146 National Freight and Supply Chain Strategy — Development - - - - -

147 Norfolk Island — additional financing(c) - 11.1 9.3 9.5 6.4

147 Regional Australia Institute — National Research Program 0.4 0.4 0.4 .. -

147 Regional Jobs and Investment Package — Funding for Tasmania - 2.3 - - -

148 Remote Airstrip Upgrade Program – Extension – 4.3 9.0 9.1 5.9

148 Stronger Communities program – fourth round – 25.6 0.2 – –

148 Western Sydney Airport Visitor and Information Center 5.0 - - - -

Infrastructure and project finance agency

99 Powering Forward - delivering more affordable, reliable and sustainable energy - - - - -

National Capital Authority

146 National Capital Authority – additional funding(b) - 3.0 3.8 4.7 5.6

Total stock -39.6 116.3 136.3 77.0 32.7

JOBS AND INNOVATION

Australian Building and Construction Commission

164 Commonwealth Ombudsman - additional funds -0.1 -0.1 -0.1 -0.1 -0.1

Australian Institute of Marine Sciences

98 Partnerschaftsprogramm Great Barrier Reef 2050 - - - - -

Australian Nuclear Science and Technology Organization

155 Financing of radioactive waste management and decommissioning projects - 7.7 - - -

Scientific and industrial research organization of the Commonwealth

151 Australia Technology and Science Growth Plan - Building Australia's artificial intelligence capability to support businesses - 1.3 0.4 0.4 0.2

186 National Consumer Data Law(c) - 3.7 2.9 2.5 2.5

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$m $m $m $m $m

JOBS AND INNOVATION (continued)

Department of Industry, Innovation and Science

97 Australian Antarctic Science - - - - -

150 Australian Technology and Science Growth Plan - Better data to track innovation in Australia - - - - -

151 Australia Technology and Science Growth Plan — Building Australia's artificial intelligence capability to support business - 5.1 9.9 7.3 3.7

152 Australian Technology and Science Growth Plan — Doubling our investment in Australia's supercomputing infrastructure 70.0 - - - -

152 Australian Technology and Science Growth Plan – Encouraging more women to pursue science, technology, engineering and mathematics (STEM) education and careers – 1.8 1.1 0.8 0.8

153 Australian Technology and Science Growth Plan – Expand Australia's space industry – 5.7 9.8 11.8 13.7

154 Australia Technology and Science Growth Plan – Small and Medium Enterprise Export Centers Program - 3.1 4.8 5.9 6.2

154 Australian Technology and Science Growth Plan – Supporting Australian Innovation in Asia – 2.9 4.2 6.9 6.0

21 Better targeting of tax incentives for research and development(b)(c) - 17.1 16.1 15.4 16.2

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.4 -0.4 -0.3 -0.3

182 Delivering Australia's digital future - modernizing business registers(c) - 1.0 - - -

155 Government response to the Small Business Digital Taskforce - - - - -

156 Hydrogen Energy Supply Chain Project — Pilot Project - - - - -

156 industrial programs — efficiencies - - -11.0 -9.0 -

158 National Radioactive Waste Management Facility — Funding to complete detailed business case(c) - nrp - - -

147 Regional Jobs and Investment Package - Funding for Tasmania -2.3 - - - -

124 Sport - building a more active Australia(b)(c) - 4.0 - - -

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$m $m $m $m $m

JOBS AND INNOVATION (continued)

Jobs and Small Business Department

155 Better targeting assistance to support jobseekers – change – – – – –

165 Community Development Program — Reform(c) - 5.1 1.7 1.0 0.6

171 Disability Support Pension — Alignment of eligibility periods for incarcerated recipients - .. 0.1 0.1 0.2

172 Promoting self-sufficiency of newly arrived migrants - Enlargement - - - - -5.2

157 More Choices for Longer Lives – Jobs and Skills for Older Australians(c) -9.3 18.0 17.1 7.1 4.9

158 online job placement procedures - - - - -

36 Protection of your super package — Changes to insurance in old-age pension(b) - - 0.4 1.7 3.0

159 Regional Employment Experimental Program — Company(c) - 2.8 1.7 0.2 -

160 Streamlining refugee services(c) - -5.3 -17.4 -22.3 -26.2

160 Transition to work – additional places - 10.4 -1.3 -10.7 -19.0

161 Youth Employment Agency — Facility - - - - -

Fair Work Ombudsman and Registered Organizations Commission

159 Registered Organizations Commission — additional funding(c) - - - - -

Earth Sciences Australia

150 Australia Technology and Science Growth Plan – better GPS for regional Australia(c) - 18.3 28.6 43.0 43.0

151 Australian Technology and Science Growth Plan - better GPS to support Australian businesses(c) - 9.2 10.2 10.3 10.4

154 Australian Technology and Science Growth Plan – world-class satellite imagery for Australian businesses – – 11.8 12.2 12.8

IP Australia

153 Australian Technology and Science Growth Plan - Helping Australian companies protect their big ideas - - - - -

Total stock 58.4 116.2 90.7 79.3 73.3

PARLIAMENT

Parliamentary Services Department

162 Cyber Security Operations Centre des Parlamentsgebäudes (c) - 2,6 2,0 2,0 2,1

Total portfolio - 2.6 2.0 2.0 2.1

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$m $m $m $m $m

Prime Minister and Cabinet

Australian Institute of Aboriginal and Torres Strait Islander Studies

78 250th Anniversary of James Cook's Voyage — Commemorations - - - - -

Department of the Prime Minister and the Cabinet

164 Aboriginal and Torres Strait Islander Land and Sea Future Fund(b) - * * * *

165 Community Development Program — Reform(c) - 7.2 1.5 1.1 0.3

166 Delivering Australia's Digital Future – Data Sharing and Publishing Arrangements – 4.5 3.7 3.6 3.6

168 Prime Minister and Cabinet – Capability Strengthening – 11.7 11.7 – –

168 Remote Indigenous Dwellings in the Northern Territory - - - - -

169 Australian Civil Service Review - - - - -

Agency for digital transformation

166 Delivering Australia's Digital Future - Blockchain - Use with government payments - - - - -

167 Delivering Australia's digital future - GovPass program - accelerated implementation - 60.9 - - -

Office of the Commonwealth Ombudsman

164 Commonwealth Ombudsman – additional resources 0.3 0.3 0.3 0.3 0.3

76 implementation of OPCAT - 0.3 0.3 0.3 0.3

96 Vocational Training Loan Ombudsman — additional resources - 1.0 - - -

Office of the Official Secretary to the Governor General

167 Governor General — additional appropriations - 1.4 - - -

Different agencies

163 2017 Independent Intelligence Review – further funding(c) nrp nrp nrp nrp nrp

Total portfolio 0.3 * * * *

SOCIAL SERVICES

Social Services Department

170 50 years of ABSTUDY — Strengthening of ABSTUDY for secondary students(c) - 3.8 7.7 7.8 7.9

170 Better orientation of the student allowance – expansion - - - - -

155 More targeted support for jobseekers - Amendment - 11.4 2.3 2.5 2.6

165 Community Development Program — Reform(c) - 5.6 -0.5 0.9 2.0

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.8 -0.7 -0.6 -0.6

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$m $m $m $m $m

SOCIAL SERVICES (continued)

171 Disability Support Pension — Alignment of suspension periods for incarcerated recipients - -0.1 -1.2 -2.8 -5.1

171 Domestic Violence Response Training - 6.7 - - -

172 Empowerment of newly arrived migrants — Enlargement - - - - -198.7

173 Extended support for 1800RESPECT - 7.4 4.1 - -

173 Cashless Debit Card Trial Extension - nfp - - -

174 Integrated care services(c) - - - - -

175 More Choices for Living Longer — Finance for Living Longer(b)(c) - - 84.5 88.3 88.9

176 National Disability Insurance Scheme — Continuity of support(b) 3.4 13.8 -4.1 -6.4 -8.7

176 National Disability Insurance Scheme Jobs and Market Fund(b) 0,1 24,3 22,9 17,1 -

177 New Disability Employment Services — Transition Assistance - 5.0 5.0 - -

14 Route to Permanent Residence for Retirement Visa Holders — Establishment(b)(c) - .. -0.1 -0.1 -0.5

36 Protection of your super package - changes in insurance in old-age pension (b) - - 14.7 24.3 25.8

94 Response to the independent review of regional, rural and distant education - additional support for students(b) - 0.4 5.8 17.2 27.7

177 Social Impact Investing – Building capacity to measure outcomes - 1.5 1.6 1.6 1.8

177 Social Impact Investing — Trial - 0.5 1.0 0.1 -

178 Social Services Amendment (Welfare Reform) Act 2018 — additional amendments - - 0.4 1.3 1.3

178 Recovery of social assistance debts - - - - -373.4

Total portfolio 3.5 79.3 143.4 151.1 -429.0

SCHATZ

Australian Bureau of Statistics

166 Delivering Australia's Digital Future – Data Sharing and Publishing Arrangements – 0.6 0.6 0.6 0.6

183 Improving economic statistics(c) - - - - -

184 Improvement of housing-related data - 1.3 1.2 1.2 1.2

188 Statistical Business Transformation Program(c) - - - - -

Australian Competition and Consumer Commission

181 Commercial construction site — extension - - 2.0 - -

182 Recall obligation for vehicles with Takata airbags - 3.7 2.5 2.4 -

186 National Consumer Data Law(c) - 4.6 5.1 4.9 5.0

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$m $m $m $m $m

TREASURE (continued)

Australian regulator

188 Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry – weitere Unterstützung(b) - 2.7 - - -

Australian Securities and Investments Commission

182 Delivering Australia's digital future - modernizing business registers(c) - 1.6 - - -

183 Improving women's financial capacity - 10.0 - - -

117 More choices for longer lives – healthy aging and quality care(b)(c) - - - - -

187 North Queensland Home Insurance Comparison Site - Additional Financing(b) - nfp nfp - -

187 Regulation of Company Auditors(b) - 0,6 0,6 0,6 0,6

188 Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry – weitere Unterstützung(b) - 4.7 - - -

Australian tax office

19 A firm stance on tax and pension debt(b) - 32.8 33.1 33.6 34.1

179 Australian Charities and Not-for-Profits Commission — Funding of Legal Costs - 1.0 - - -

21 Better targeting of R&D tax incentive(b)(c) - -325.3 -354.0 -384.4 -405.5

12 Black Economy Package — Combating Illicit Tobacco(b)(c) - 1.7 2.1 5.5 5.2

22 Black Economy Package — further increase reporting of taxable payments(b) - 3.8 7.6 11.4 11.4

23 Black Economy Package – new and improved anti-black economy ATO enforcement(b)(c) - 77.4 77.8 79.7 76.9

180 Black Economy Taskforce — Advice on a new legal framework for Australian business numbers - - - - -

181 Black Economy Taskforce — Improving the Integrity of the Commonwealth(c) Procurement Process - 1.2 3.8 2.2 1.6

181 Black Economy Task Force — Standing Task Force - 0.8 0.8 0.8 0.9

86 Combined Tuition Support Lifetime Limit — Amendment (b)(c) - - 0.6 .. ..

166 Delivering Australia's Digital Future - Data Sharing and Publishing Arrangements - -0.8 -0.7 -0.6 -0.6

182 Delivering Australia's digital future - modernizing business registers(c) - 16.6 - - -

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$m $m $m $m $m

TREASURE (continued)

185 Modernization of wage and pension fund reporting — additional financing - - - - -

31 Income Tax - Ensuring that individuals meet their tax obligations(b)(c) - 30.7 31.5 31.3 30.8

35 Protecting Your Super Package — Limit passive fees, ban exit fees, and reunite small and dormant retirement accounts(b)(c) - 0.6 236.5 5.7 5.3

39 Retirement savings – better integrity versus deductions for personal contributions(b) 0.4 0.9 0.8 0.5 0.5

40 Retirement plans — Increase in maximum number of eligible members in self-managed pension funds and APRA small funds from four to six(b) - 1.0 - - -

189 Tax Practitioners Board — Funding(b) - 3.3 4.7 7.1 5.0

department of the Ministry of Finance

78 250th Anniversary of James Cook's Voyage — Commemorations - - - - -

19 A firm stance on tax and pension debt(b) - 116.5 119.1 122.4 125.7

69 Agriculture portfolio — efficiencies(b) -5.0 - - - -

73 Australia Agriculture and Export Growth Plan — National Forestry Plan - - - 1.8 1.8

74 Australia Agriculture and Export Growth Plan — Tackling fruit fly outbreak in Tasmania 20.0 - - - -

179 Australian Financial Complaints Authority – additional funds – 1.7 – – –

179 Australian Housing and Urban Research Institute — National Housing Research Program - 1,8 1,8 1,9 -

180 Bilateral Asset Recycling Agreement with South Australia — Termination - -36.6 - - 36.6

12 Black Economy Package — Combating Illicit Tobacco(b)(c) - 1.0 5.5 12.0 17.0

22 Black Economy Package — further increase reporting of taxable payments(b) - - 40.0 55.0 55.0

23 Black Economy Package – new and improved anti-black economy ATO enforcement(b)(c) - 106.6 191.4 241.9 273.1

180 Black Economy Task Force - Implementation Team - 3.2 3.0 2.2 2.2

129 Disaster Relief - - - - -

183 Improve Treasury Department's ongoing ability to support government(c) - - 14.0 14.0 -

Budget measures 2018-19

Table 2: Spending metrics since MYEFO 2017-18 (continued) Page 2017-18 2018-19 2019-20 2020-21 2021-22

$m $m $m $m $m

TREASURE (continued)

17 Federal Interstate Registration Scheme Completion(b) - -71.0 -71.0 -71.0 -71.0

184 Financial technology innovation - - - - -

184 Funding to improve services in Northern Territory 259.6 - - - -