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 and the 2023-24 MYEFO and is up to date as at 9 August 2024.
- Table 2 includes measures that were listed at the previous release of the Unlegislated Measures tracker on 1 February 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 which 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 $50 million or more over the forward estimates.
This list does not include measures which only require appropriation bills or the passage of amendments to Financial Framework (Supplementary Powers) Regulations 1997 - Schedule 1AB.
Measures listed as 'unlegislated’ may have a planned commencement at some date in the future.
Some budget measures are made up of multiple components, which may each require different legislative changes to proceed. In cases where some components of a measure have had required legislation passed and some have not, that measure has been labelled as 'Partially legislated'. See the associated footnotes for more information, including on the components which remained unlegislated at the relevant point in time.
Table 1: Measures announced before the 2024-25 Budget
(List up to date as at 9 August 2024)
Partially legislated1
| Portfolio | Budget Round | Measure title | UCB 22- 23 ($m) |
UCB 23- 24 ($m) |
UCB 24- 25 ($m) |
UCB 25- 26 ($m) |
UCB 26- 27 ($m) |
Total UCB ($m) | Legislation status | New since last updated? |
|---|---|---|---|---|---|---|---|---|---|---|
| Agriculture, Fisheries and Forestry |
2023-24 Budget | Strengthened and Sustainably Funded Biosecurity System | 0 | -198.8 | -194.8 | -220.9 | -185.7 | -800.2 | Unlegislated |
NO |
| Agriculture, Fisheries and Forestry | 2023-24 MYEFO | Supporting Agriculture Priorities | 0 | -11.5 | -14.7 | -13.8 | -13.6 | -53.6 | Unlegislated |
YES |
| 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 | -214.1 |
Partially legislated1 |
NO |
| Defence | 2023-24 Budget | Nuclear-Powered Submarine Program — initial implementation | 0 | -85.8 | -90.4 | -39.9 | -50.7 | -266.8 | Partially legislated2 |
NO |
| Foreign Affairs and Trade | 2023-24 MYEFO | Simplified Trade System — building a regulatory and border security foundation | 0 | -7.4 | -15.2 | -22.3 | -8.6 | -53.5 | Unlegislated3 |
YES |
| Health and Aged Care | 2023-24 Budget | A Modern and Clinically Appropriate Medicare Benefits Schedule | 0 | -9.6 | 71.5 | 125.3 | 137.6 | 324.8 | Partially legislated4 |
NO |
| Health and Aged Care | 2023-24 Budget | Aged Care Regulatory Reform | 0 | -185.1 | -63.5 | -33.9 | -27.5 | -309.9 | Partially legislated5 |
NO |
| Health and Aged Care | 2023-24 Budget | COVID-19 Response | -165 | -153.5 | -0.3 | -0.3 | -0.3 | -319.4 | Partially legislated |
NO |
| Health and Aged Care | 2022-23 October Budget | Fixing the Aged Care Crisis | 0 | -41.8 | -183.2 | -994.3 | -1299.5 | -2518.7 | Partially legislated5 |
NO |
| Health and Aged Care | 2022-23 October Budget | Implementing Aged Care Reform | 0 | -111.8 | -294.2 | -107.7 | -26.6 | -540.3 | Partially legislated5 |
NO |
| Health and Aged Care | 2023-24 Budget | Implementing Aged Care Reform — home care | 0 | -268.9 | -36 | -17.9 | -15.9 | -338.7 | Partially legislated5 |
NO |
| Health and Aged Care | 2023-24 Budget | Improving Aged Care Support | -0.9 | -189.4 | -263.3 | -193.9 | -179.7 | -827.2 | Partially legislated5 |
NO |
| Health and Aged Care | 2023-24 Budget | Strengthening Medicare | -0.7 | -1370.5 | -1633.1 | -1288.2 | -1308.6 | -5601.2 | Partially legislated6 |
NO |
| Health and Aged Care | 2023-24 MYEFO | Continuation of Aged Care Reform | 0 | -244.1 | -135.3 | -89.0 | -48.1 | -516.5 | Partially legislated5 |
YES |
| Home Affairs | 2023-24 MYEFO | 2023–30 Australian Cyber Security Strategy | 0 | -20.9 | -60.5 | -62.0 | -49.0 | -192.4 | Unlegislated |
YES |
| Home Affairs | 2023-24 MYEFO | Migration System Integrity | 0 | -53.7 | -95.1 | -36.1 | -24.1 | -209.0 | Partially legislated |
YES |
| Home Affairs | 2023-24 MYEFO | Migration System Reforms | 0 | -44.1 | -154.6 | -263.7 | -412.2 | -874.7 | Partially legislated |
YES |
| Industry, Science and Resources | 2022-23 October Budget | Supporting Australian Industry | 0 | -54.9 | -47.4 | -28.1 | -4.9 | -135.3 | Partially legislated7 |
NO |
| Infrastructure, Transport, Regional Development, Communications and the Arts | 2023-24 Budget | Revive — National Cultural Policy and Location Incentive | 41.6 | -28 | -62.7 | -84.1 | -49.4 | -182.5 | Partially legislated8 |
NO |
| Treasury | 2023-24 Budget | Better Targeted Superannuation Concessions | 0 | -5.6 | -15.2 | 309 | 614.2 | 902.4 | Unlegislated |
NO |
| Treasury | 2023-24 Budget | Implementation of a Global Minimum Tax and a Domestic Minimum Tax | 0 | -39.5 | -29.6 | 138 | 190.1 | 259.0 | Unlegislated |
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 | 2395.6 | Partially legislated9 |
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 | 1078.1 | Unlegislated |
NO |
| Treasury | 2023-24 Budget | Treasury Portfolio — additional resourcing | 0.4 | -73.2 | -62.5 | -6.2 | -10.1 | -151.6 | Partially legislated10 |
NO |
| Treasury | 2023-24 MYEFO | Denying deductions for ATO interest charges | 0 | 0 | 0 | 0 | 500 | 500 | Unlegislated |
YES |
| Treasury | 2023-24 MYEFO | Increasing the integrity of the foreign resident capital gains withholding regime | 0 | 0 | 58.8 | 67.6 | 17.6 | 144.1 | Unlegislated |
YES |
| Treasury | 2023-24 MYEFO | Luxury Car Tax - modernising the luxury car tax for fuel efficient vehicles | 0 | 0 | 0 | 60 | 95 | 155 | Unlegislated |
YES |
| Treasury | 2023-24 MYEFO | Minor amendments to existing measures | 0 | -9.5 | -39.3 | -39.7 | -40.0 | -128.5 | Partially legislated11 |
YES |
1The 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.
2This measure is a transfer to various agencies, with some components not for publication (nfp) due to commercial sensitivities.
3This measure includes a series of incremental reforms to simplify the trade system by continuing to implement a three-year Regulatory Reform Roadmap. The Minister for Home Affairs has already introduced the Customs Amendment (Strengthening and Modernising Licensing and Other Measures) Bill 2024, and the Customs Licensing Charges Amendment Bill 2024. Various other reforms require legislative amendments, but are yet to be actioned.
4It is proposed that the remaining legislation will be considered for July and November 2024 commencement.
5Dependent on commencement of the new Aged Care Act to be classed as ‘fully legislated’. The new Act is scheduled to commence on 1 July 2025.
6Amendments to the Health Insurance Act 1973 and subordinate legislation are scheduled for late 2024.
7Mandatory Country of Origin Labelling for the Seafood Sector pending legislation.
8Legislative amendments to the Creative Australia Act 2023, to be introduced in 2024, are required to give effect to the First Nations First body and Writing Australia. Legislative amendments to the Public Lending Right Act 1985 are being sought to strengthen the lending right scheme. Legislative amendments to the Income Tax Assessment Act 1997 are required to adjust the Location Offset rate, thresholds and introduce new eligibility and reporting requirements.
9The Petroleum resource rent deductions cap component was included in Treasury Laws Amendment (Tax Accountability and Fairness) Bill 2023 which received Royal Assent on 31 May 2024. The following components still require legislation:
• The Extending PRRT Anti avoidance rules to GTP Regulations (primary law)
• The Implementing the Government's response to the Gas Transfer Pricing Review (regulations)
• The Updating the Petroleum resource rent tax (PRRT) regulations for tolling arrangements (regulations)
• The Reforming the Comparable Uncontrolled Price Rules in the Gas Transfer Pricing (regulations).
10The 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.
The Implementing a 'Designated Complaints' function within the Australian Competition and Consumer Commission component, was introduced in Competition and Consumer Amendment (Fair Go for Consumers and Small Business) Bill 2024, which received Royal Assent on 8 April 2024.
11Components relating to Miscellaneous Amendments to Treasury Portfolio Laws 2023 (Spring) were introduced in Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023.
Table 2: Measures removed since the previous update at 1 February 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) | Total UCB ($m) |
|---|---|---|---|---|---|---|---|---|
| Foreign Affairs and Trade | 2022-23 October Budget | Enhancing the Pacific Australia Labour Mobility Scheme | 0 | -28.7 | -14.8 | -11.6 | -12.4 | -67.5 |
| Health and Aged Care | 2023-24 Budget | Reducing Patient Costs and Improving Services through Community Pharmacies | -0.2 | -198.7 | 145 | 68.7 | 102.1 | 116.8 |
| Home Affairs | 2023-24 Budget | Increasing the Passenger Movement Charge | 0 | -6.7 | 154.5 | 173.4 | 183.3 | 504.5 |
| Industry, Science and Resources | 2023-24 Budget | Enhanced Support for Small and Medium-sized Businesses and Startups | 0 | -8.8 | -31.4 | -45.9 | 4.1 | -81.9 |
| Industry, Science and Resources | 2023-24 Budget | Supporting Australian Critical Minerals | 1.1 | -18.2 | -20.9 | -19 | -19 | -75.9 |
| Social Services | 2022-23 October Budget | Boosting Parental Leave to Enhance Economic Security, Support and Flexibility for Australia's Families | 0 | 22.9 | 18.6 | -182.2 | -390.8 | -531.6 |
| Treasury | 2023-24 Budget | Amending measures of the former Government | 25.1 | 92 | 87.4 | 153.4 | 205.4 | 563.3 |
| Treasury | 2022-23 October Budget | Multinational Tax Integrity Package – amending Australia's interest limitation (thin capitalisation) rules | 0 | -1.3 | -3.6 | 369.7 | 349.8 | 714.7 |
| Treasury | 2022-23 October Budget | Multinational Tax Integrity Package – denying deductions for payments relating to intangibles held in low- or no-tax jurisdictions | 0 | 0 | 34.7 | 109.2 | 99.4 | 243.3 |
| Treasury | 2023-24 Budget | Small Business Support – $20,000 instant asset write-off | 0 | 0 | -670 | -60 | 440 | -290 |
| Treasury | 2023-24 Budget | Small Business Support – Small Business Energy Incentive | 0 | -3.9 | -260.3 | -50 | 0 | -314.2 |
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