Charts and table data [Excel 113 KB]

Budget impacts of election commitments:

• Coalition [Excel 105 KB]
• Australian Labor Party [Excel 175 KB]
• Australian Greens [Excel 149 KB]
• Independent member for Indi [Excel 96 KB]
• Consolidated tables of parties' election commitments [Excel 381 KB]

Australia's Tax Mix

The roles played by different taxes and how they have changed over time.

[Excel 323 KB]

14 November 2024

Dividend imputation and franking credits

This explainer provides an in-depth walk through of the dividend imputation part of the tax system, and the franking credits that underpin it.

[Excel 182 KB]

13 June 2024

The Contingency Reserve

A short explainer piece that examines the definition and use of the Contingency Reserve and its major components.

Why do costings change?

This Budget Bite explains why costings for the same policy can change as a result of revised economic forecasts, or using different time periods.

[Excel 109 KB]

26 October 2023

Indexation & the budget – long-term impacts

An explainer piece that discusses the impact of different indexation arrangements on multiple aspects of the budget with a focus on analysing the long-term consequences of such arrangements.

JobSeeker Payment: COVID-19, age & gender

A bite-size piece that analyses the changes in JobSeeker recipient demographics along age and gender lines during the COVID-19 pandemic and over the longer term.

How is super taxed?

This explainer explores how super is taxed in Australia, the implications from a distributional and budgetary perspective, and how Australia’s system compares to similar schemes in other OECD countries.

Indexation & the budget – an introduction

An explainer piece that discusses the rationale, use and limitations of indexation in the Commonwealth budget and associated programs. 

Fuel taxation in Australia

An explainer piece that examines fuel taxation in Australia, its major components, how they work together and how the system is affected by government policy.

Bracket creep and its fiscal impact

A short explainer piece that examines the impact of bracket creep from the perspective of both individuals and government finances.

Unlegislated measures carried forward in the budget estimates – August 2021

Provides updated financial estimates of policies with significant financial implications that have been announced but are yet to be legislated. Data for the August 2021 edition is available below. 

Fiscal sustainability

Examines the sustainability of the government’s fiscal position by calculating future paths for debt under various scenarios for GDP growth, interest rates and the budget balance.

Structural trends in GST

Examines the trends in GST relative to the size of the economy over the last twenty years, including the impact of demographic change, and possible trajectories for future GST collections.

Alternative financing of government policies – Understanding the fiscal costs and risks of loans, equity injections and guarantees

Examines trends in the use of alternative financing arrangements and how these arrangements relate to the Commonwealth Government’s budget.

Australia's ageing population – Understanding the fiscal impacts over the next decade

Builds on the 2015 Intergenerational Report by providing a detailed analysis of the impacts of an ageing population on revenue and spending over the next decade.

Net debt and investment funds – Trends and balance sheet implications

Examines the impact of growth in government investment funds on net debt.

Trends affecting the sustainability of Commonwealth taxes

Examines broad trends within the Commonwealth Government tax system over the period 2001–02 to 2016–17.

Disability Support Pension – Historical and projected trends

Examines the factors underlying the recent decline in Disability Support Pension (DSP) expenditure, highlighting the impacts of changes in government policy.  It uses analysis of historical trends to update projections of DSP expenditure over the medium term to 2027–28.

Changes in average personal income tax rates: distributional impacts

Examines trends in average tax rates using historical data from 2000–01 and projections to 2021–22.  Also analyses the expected increase in average tax rates for individuals in different parts of the taxable income distribution. 

Future Fund drawdown scenarios: Budget implications

Examines budget implications of scenarios for the drawdown of funds from the Future Fund to meet unfunded superannuation cash payments.

National Broadband Network: Impact on the Budget

Examines the budget impact of the Commonwealth Government’s equity and debt financing of the National Broadband Network. 

Higher Education Loan Programme

Examines the size and cost of the Higher Education Loan Programme (HELP) and provides an estimate of the impact on the underlying cash balance to 2025–26.

Supplementary analysis projects budget impacts of major policy decisions affecting HELP and related policy decisions that reduce the level of subsidies.

Goods and Services Tax: Distributional analysis and indicative reform scenarios

Examines the revenue and distributional impacts of five indicative reform scenarios canvassed in public policy discussions.

Medicare Benefits Schedule: Spending trends and projections

Examines historical spending over the period 1993–94 to 2014–15 and presents projections over the decade 2015–16 to 2025–26.  The impact of major policies on Medicare Benefits Schedule spending is also presented over 1993–94 to 2014–15.

Trends in Australian Government receipts: 1982–83 to 2012–13

Examines historical trends in Commonwealth Government receipts over the past three decades; from 1982–83 to 2012–13.

Australian Government spending – Part 1: Historical trends from 2002–03 to 2012–13

Examines historical trends in Commonwealth Government spending over the period 2002–03 to 2012–13.