19 February 2025

The Parliamentary Budget Office has compiled a list of unlegislated budget measures for the 47th Parliament from information provided by the relevant Commonwealth entities.

This list presents Commonwealth budget measures with significant financial implications (over $50 million) that have been published in a budget update, where full enabling legislation has not yet passed Parliament.

Table 1 includes measures announced in the 2022-23 October Budget, 2023-24 Budget, the 2023-24 MYEFO and the 2024-25 Budget and is up to date as at 18 December 2024.

Table 2 includes measures that were listed at the previous release of the Unlegislated Measures tracker on 13 August 2024, but are no longer included.

An 'unlegislated measure' is a policy that has been announced by the Government and included in a budget or mid-year update, but is not yet fully legislated by the Parliament. The costs of, or savings from, measures in the budget cannot be realised until the relevant legislation is passed.

For example, suppose that in the budget the Government proposes saving money by changing access to a legislated spending program. This budget proposal would be classified as an 'unlegislated measure' if Parliament needs to change the law to give effect to the decision, but has not yet done so. The savings from this measure are still included in the budget estimates but would not be realised until the legislation has passed. In some circumstances, if legislation has not passed, the Government may choose to change the policy and adjust the budget estimates accordingly.

This list is limited to measures that would have a significant impact on the underlying cash balance (UCB), defined here as $50 million or more over the forward estimates.

This list does not include measures which only require appropriation bills or the passage of amendments to Financial Framework (Supplementary Powers) Regulations 1997 - Schedule 1AB. Measures listed as 'unlegislated’ may have a planned commencement date in the future.

Some budget measures are made up of multiple components, which may each require different legislative changes to proceed. In cases where some components of a measure have had required legislation passed and some have not, that measure has been labelled as 'Partially legislated'. See the associated footnotes for more information, including on the components which remained unlegislated at the relevant point in time.

Table 1: Measures announced before the 2024-25 MYEFO that remain unlegislated – as at 18 December 2024

Portfolio Budget Round Measure title UCB 22-23
($m)
UCB
23-24
($m)
UCB
24-25
($m)
UCB
25-26
($m)
UCB
26-27
($m)
UCB
27-26
($m)
Total UCB ($m) Legislation status New since last updated?

Agriculture, Fisheries and Forestry

2024-25 Budget

Agriculture and Land Sectors – low emissions future

0

0

-18.4

-17.8

-10.6

-9.2

-56

Unlegislated

YES

Agriculture, Fisheries and Forestry

2023-24 Budget

Strengthened and Sustainably Funded Biosecurity System

0

-198.8

-194.8

-220.9

-185.7

0

-800.2

Unlegislated1

NO

Climate Change, Energy, the Environment and Water

2023-24 Budget

Nature Positive Plan – better for the environment, better for business

0

-49.5

-60.1

-49.6

-54.9

0

-214.1

Partially Legislated2

NO

Cross portfolio

2024-25 Budget

Australian Universities Accord – tertiary education system reforms

0

-22.1

-174.2

-204.2

-235

-270.7

-906.1

Partially Legislated3

YES

Cross portfolio

2024-25 Budget

Future Made in Australia - Making Australia a Renewable Energy Superpower

0

28.8

-192.9

-349.2

-358.1

-1010.4

-1881.8

Partially Legislated4

YES

Cross portfolio

2024-25 Budget

Future Made in Australia – Strengthening Approvals Processes

0

0

-26.1

-18

-16.1

-11.4

-71.6

Partially Legislated5

YES

Defence

2023-24 Budget

Nuclear-Powered Submarine Program - initial implementation

0

-85.8

-90.4

-39.9

-50.7

0

-266.8

Partially Legislated6

NO

Education

2024-25 Budget

Child Care Subsidy Reform: Further Measures for Strong and Sustainable Foundations

0

0

-2.2

137.6

141.40

133.9

410.7

Unlegislated7

YES

Foreign Affairs and Trade

2023-24 MYEFO

Simplified Trade System – building a regulatory and border security foundation

0

-7.44

-15.2

-22.3

-8.6

0

-53.5

Partially Legislated

NO

Health and Aged Care

2024-25 Budget

Mental Health

0

0

-30.9

-44.8

-10.3

-14.6

-100.6

Partially Legislated8

YES

Health and Aged Care

2023-24 Budget

Strengthening Medicare

-0.7

-1370.5

-1633.1

-1288.2

-1308.6

0

-5601.2

Partially Legislated9

NO

Health and Aged Care

2024-25 Budget

Strengthening Medicare

0

-0.2

-366.4

-252.2

-260.7

-244.8

-1124.2

Unlegislated10

YES

Health and Aged Care

2024-25 Budget

Strengthening Medicare – an effective and clinically appropriate Medicare Benefits Schedule (MBS)

0

0

-84.1

-28.4

-50.8

-114.9

-278.1

Partially Legislated11

YES

Health and Aged Care

2024-25 Budget

Women's Health

0

0

-23.2

-18.5

-9.1

-5.3

-56.1

Partially Legislated12

YES

Home Affairs

2023-24 MYEFO

2023–30 Australian Cyber Security Strategy

0

-20.9

-60.5

-62

-49

0

-192.4

Partially Legislated13

NO

Home Affairs

2023-24 MYEFO

Migration System Integrity

0

-53.7

-95.1

-36.1

-24.1

0

-209

Partially Legislated

NO

Home Affairs

2023-24 MYEFO

Migration System Reforms

0

-44.1

-154.6

-263.7

-412.2

0

-874.7

Partially Legislated

NO

Industry, Science and Resources

2022-23 October Budget

Supporting Australian Industry

0

-54.9

-47.4

-28.1

-4.9

0

-135.3

Partially Legislated14

NO

Infrastructure, Transport, Regional Development, Communications and the Arts

2024-25 Budget

Enabling Western Sydney International Airport

0

3.6

-78.2

-52.3

-58.4

-55

-240.3

Partially Legislated15

YES

Infrastructure, Transport, Regional Development, Communications and the Arts

2024-25 Budget

Revive – National Cultural Policy

0

0

-18.9

-26.8

-51.6

-60.9

-158.2

Partially Legislated16

YES

Infrastructure, Transport, Regional Development, Communications and the Arts

2023-24 Budget

Revive – National Cultural Policy and Location Incentive

41.6

-28.1

-62.7

-84.1

-49.4

0

-182.5

Partially Legislated16

NO

Infrastructure, Transport, Regional Development, Communications and the Arts

2024-25 Budget

Supporting Transport Priorities

0

-1.7

-32.9

-50.7

-54.6

-7.9

-147.8

Partially Legislated17

YES

Parliamentary Departments

2024-25 Budget

Parliamentary Departments – additional resourcing

0

0

-28.9

-34.2

-6.9

-3.8

-73.8

Unlegislated

YES

Treasury

2024-25 Budget

Amendments to existing measures

0

-25

-72.2

-64.2

-54.8

-64.8

-281

Partially Legislated18

YES

Treasury

2023-24 Budget

Better Targeted Superannuation Concessions

0

-5.6

-15.2

309

614.2

0

902.4

Unlegislated19

NO

Treasury

2024-25 Budget

Cyber Security of Regulators and Improving Registers

0

0

-88.8

-7.6

-4.6

2.9

-98.1

Unlegislated20

YES

Treasury

2023-24 MYEFO

Denying deductions for ATO interest charges

0

0

0

0

500

0

500

Unlegislated21

NO

Treasury

2024-25 Budget

Fighting Scams

0

0

-26.7

-7.4

-8.5

-8.2

-50.8

Unlegislated22

YES

Treasury

2023-24 MYEFO

Luxury Car Tax – modernising the luxury car tax for fuel efficient vehicles

0

0

0

60

95

0

155

Unlegislated21

NO

Treasury

2023-24 MYEFO

Minor amendments to existing measures

0

-9.5

-39.3

-39.7

-40

0

-128.5

Partially Legislated19

NO

Treasury

2023-24 Budget

Petroleum Resource Rent Tax - Government Response to the Review of the PRRT Gas Transfer Pricing arrangements

0

498.6

598.7

799.1

499.1

0

2395.6

Partially Legislated23

NO

Treasury

2023-24 Budget

Securing Australians' Superannuation Package – increasing the payment frequency of the Superannuation Guarantee (SG) and investing in SG compliance

0

-41.4

-0.5

0

1120

0

1078.1

Unlegislated24

NO

Treasury

2024-25 Budget

Strengthening the foreign resident capital gains tax regime

0

0

-0.1

196.7

197

198.5

592

Unlegislated25

YES

Treasury

2024-25 Budget

Treasury Portfolio – additional resourcing

0

-25.6

-38.1

-25.8

-14.1

-11.7

-115.3

Partially Legislated26

YES

Treasury

2023-24 Budget

Treasury Portfolio –additional resourcing

0.4

-73.2

-62.5

-6.2

-10.1

0

-151.6

Partially Legislated27

NO

The bills that would provide for the biosecurity protection levy framework are still currently before the Senate. As a result, the required legislation is not in place for the levy to have commenced from 1 July 2024 as announced in the 2023-24 Budget.

The Nature Repair Market was legislated on 15 December 2023. Legislation required for Environment Protection Australia (EPA) and Environment Information Australia (EIA) was introduced to Parliament on 29 May 2024. These Bills passed the House of Representatives on 4 July 2024 and are currently sitting before the Senate (as at 6 January 2025).

Not yet legislated:

  • Amendments to the Higher Education Support (Other Grants) Guidelines 2022.

  • Introduce a National Higher Education Code to Prevent and Respond to Gender-based Violence from 1 January 2025.

  • Amendments to the Education Services for Overseas Students Act 2000.

4 Future Made in Australia (Production Tax Credits and Other Measures) Bill 2024 is currently before Parliament and will partially support elements of the Measure. Other elements of the Measure will be supported by the creation of relevant legislative instruments under s33 of the Industry Research and Development Act 1986.

5 Governance and Regulatory Reform for Social Licence component is not yet legislated.

This measure is a transfer to various agencies, with some of the components not for publication (nfp) due to commercial sensitivities.

All essential major components of measure do not require legislation, are legislated, except for one minor component of this measure, direct collection of gap fees by Family Day Care and In-Home Care providers, which requires legislation by 1 July 2025.

Better Access Response - Redesigning the Better Access Initiative is unlegislated. Changes to a number of legislated instruments on track to be implemented in advance of Tranche 1 commencing 1 November 2025.

This Measure covers multiple policy measures, each of which require separate amendments to the legislation. Most legislation commenced by November 2024. Some 3C determinations are scheduled for 1 July 2025. Not yet legislated: Modernising My Health Record - currently before the parliament. Partially legislated: Health Delivery Modernisation Program: Enabling Health Reform.

10 Components not legislated include: The Practice Incentives Program utilises financial powers and functions under the Public Governance, Performance and Accountability Act 2013 (Cth) (PGPA Act) and the Financial Framework (Supplementary Powers Act 1997 (Cth) (FF(SP) Act). Primary legislation within the financial control framework has not been established to enable the payment of incentives to date.

11 It is proposed that the remaining legislation will be considered for commencement on: 

  • 1 March 2025 - Health Insurance Legislation Amendment (Hospital Only Services and Other Measures) Regulations 2025 - unregistered and Various 3C determinations TBC - unregistered

  • 1 July 2025 - 1 July 2025 regulations TBC and Various 3C determinations TBC - unregistered

  • 1 November 2025 - 1 November 2025 regulations TBC and Various 3C determinations TBC - unregistered, and

  • 1 July 2027 - 1 July 2027 regulations TBC and Various 3C determinations TBC - unregistered.

12 Amendments to the Midwife Professional Indemnity (Commonwealth Contribution) Scheme Act 2010 (the Act) passed parliament and will come into effect on 1 July 2025. Amendments to the Midwife Professional Indemnity (Commonwealth Contribution) Scheme Rules 2020 will be made by the Minister and will also come into effect on 1 July 2025.

13 The Cyber Security Act 2024, Intelligence Services and Other Legislation Amendment (Cyber Security) Act 2024 and the Security of Critical Infrastructure and Other Legislation Amendment (Enhanced Response and Prevention) Act 2024 partially commenced on 30 November 2024, with staggered commencement for various Parts of each Act through 2025. Some items remain unlegislated.

14 Mandatory Country of Origin Labelling for the Seafood Sector is pending legislation.

15 Some components are dependent on a new legislative instrument under the Biosecurity Act 2015 and possibly an amendment to the Export Control Act 2020.

16 Legislation still to be delivered:

  • Protecting First Nations Intellectual Property and Culture.

  • Modernising Lending Rights.

  • Modernising the Protection of Movable Cultural Heritage Act.

  • CLA (Australian content) Bill.

  • Modernising the Archives Act.

  • Removing the 'above the line' cap and minimum length requirements from the Producer Offset

17 Unlegislated component requires secondary legislation to implement the reforms introduced through the Sydney Airport Demand Management Act 2024.

18 Legislation required to implement the elements contained in this measure remain outstanding.

19 Currently before Parliament and introduced in Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023 and the Superannuation (Better Targeted superannuation Concessions) Imposition Bill 2023. The Better Targeted Superannuation Concessions regulations are reliant on the passage of the primary legislation.

20 The legislation associated with ceasing the Modernising Business Registers Program remains outstanding.

21 The Treasury Laws Amendment (Tax Incentives and Integrity) Bill 2024 is currently before Parliament.

22 Primary legislation is currently before Parliament and introduced in Scams Prevention Framework Bill 2024. There remain outstanding legislative instruments to be made in relation to this measure.

23 Component requiring legislation relating to the Callahan Review remains outstanding.

24 Requires legislation and regulations to fully implement the measures.

25 Primary legislation required to fully implement.

26 Legislation related to beneficial ownership transparency requirements remains outstanding.

27 The Australian Charities and Not-for-profit Commission Review - Rec 17 (secrecy provisions) component is currently before Parliament and introduced in Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023. The regulations are reliant on the passage of the primary legislation.

Table 2: Measures removed since since the last update – as at 13 August 2024

Portfolio Budget Round Measure title UCB 22-23 ($m) UCB 23-24 ($m) UCB 24-25 ($m) UCB 25-26 ($m) UCB 26-27 ($m) UCB 27-28 ($m) Total UCB ($m)

Agriculture, Fisheries and Forestry

2023-24 MYEFO

Supporting Agriculture Priorities

0

-11.5

-14.7

-13.8

-13.6

0

-53.6

Health and Aged Care

2023-24 Budget

A Modern and Clinically Appropriate Medicare Benefits Schedule

0

-9.6

71.5

125.3

137.6

0

324.8

Health and Aged Care

2023-24 Budget

Aged Care Regulatory Reform

0

-185.1

-63.5

-33.9

-27.5

0

-309.9

Health and Aged Care

2023-24 MYEFO

Continuation of Aged Care Reform

0

-244.1

-135.3

-89

-48.1

0

-516.5

Health and Aged Care

2023-24 Budget

COVID-19 Response

-165

-153.5

-0.3

-0.3

-0.3

0

-319.4

Health and Aged Care

2022-23 October Budget

Fixing the Aged Care Crisis

0

-41.8

-183.2

-994.3

-1299.5

0

-2518.7

Health and Aged Care

2022-23 October Budget

Implementing Aged Care Reform

0

-111.8

-294.2

-107.7

-26.6

0

-540.3

Health and Aged Care

2023-24 Budget

Implementing Aged Care Reform – home care

0

-268.9

-36

-17.9

-15.9

0

-338.7

Health and Aged Care

2023-24 Budget

Improving Aged Care Support

-0.9

-189.4

-263.3

-193.9

-179.7

0

-827.2

Treasury

2023-24 Budget

Implementation of a Global Minimum Tax and a Domestic Minimum Tax

0

-39.5

-29.6

138

190.1

0

259

Treasury

2023-24 MYEFO

Increasing the integrity of the foreign resident capital gains withholding regime

0

0

58.8

67.6

17.6

0

144.1

Appendix A - Previous unlegislated measures publications

The PBO most recently published the unlegislated measures tracker on 1 February 2024. The PBO also previously published analyses on unlegislated measures annually from 2015-2021. These analyses focussed on financially significant measures and provided updated costing estimates accounting for the impact of legislation delay. Please find the previous publications below.

2024

Unlegislated measures as at February 2024

Date issued: 1 February 2024

 

2021

Unlegislated measures carried forward in the budget estimates - August 2021

Date issued: 4 August 2021

 

2020

Unlegislated measures carried forward in the budget estimates - April 2020

Date issued: 24 April 2020

 

2019

Unlegislated measures carried forward in the budget estimates - March 2019

Date issued: 21 March 2019

 

2017

Unlegislated measures carried forward in the budget estimates - February 2017 update

Date issued: 7 February 2017

 

2016

Unlegislated measures carried forward in the budget estimates - June 2016 update

Date issued: 9 June 2016

Unlegislated measures carried forward in the budget estimates - February 2016 update

Date issued: 3 February 2016

 

2015

Unlegislated measures carried forward in the budget estimates - September 2015 update

Date issued: 8 September 2015

Unlegislated measures carried forward from the 2014-15 budget

Date issued: 29 May 2015