21 August 2025

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

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

Table 1 includes measures announced in the 2022-23 October Budget through to the 2024-25 Mid-Year Economic and Fiscal Outlook (MYEFO), and is up to date as at 30 June 2025.

Table 2 includes measures that were listed at the previous release of the Unlegislated measures tracker on 19 February 2025, but have now been removed. Measures are removed when Commonwealth entities advise that a change in legislation is no longer required (e.g. legislation has been passed).

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 full costs of or full savings from such measures cannot be realised until the relevant legislation is passed.

For example, if a budget measure includes saving money, but this requires changes to legislation, it would be classified as an 'unlegislated measure' until Parliament has passed the legislation to give effect to the decision. The savings from this measure are still included in the budget estimates but may 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.

The unlegislated measures list at Table 1 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 have multiple components that 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, such measures are labelled as 'Partially legislated'.

Please refer to the footnotes provided in Table 1 for further detail on individual unlegislated measures as at 30 June 2025.

The amounts for each measure in Tables 1 and 2 refer to the financial impact on an Underlying Cash Basis (UCB) for the entire measure, as originally outlined in the relevant fiscal (budget) update. No adjustment has been made to the financial implications when a measure is legislated, partially legislated or for subsequent economic updates (e.g. movement of funds).

Table 1: Measures announced before the 2025-26 Budget that remain unlegislated – as at 30 June 2025(a)(b)

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) Legislation status New since last updated?

Agriculture, Fisheries and Forestry

2023-24 Budget

Strengthened and Sustainably Funded Biosecurity System

-

-198.8

-194.8

-220.9

-185.7

-

-800.2

Partially Legislated

NO

Climate Change, Energy, the Environment and Water

2023-24 Budget

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

-

-49.5

-60.1

-49.6

-54.9

-

-214.1

Partially Legislated1

NO

Cross portfolio

2024-25 Budget

Australian Universities Accord – tertiary education system reforms

-

-22.1

-174.2

-204.2

-235.0

-270.7

-906.2

Partially Legislated2

NO

Cross portfolio

2024-25 Budget

Future Made in Australia - Making Australia a Renewable Energy Superpower

-

28.8

-192.9

-349.2

-358.1

-1,010.5

-1,881.9

Partially Legislated3

NO

Education

2024-25 Budget

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

-

-

-2.2

137.6

141.4

133.9

410.7

Unlegislated4

NO

Education

2024-25 MYEFO 

Australian Universities Accord - further reforms

-

-

-25.9

23.9

57.7

90.9

146.6

Unlegislated5

YES

Education

2024-25 MYEFO 

Building Australia’s Future - A fairer deal for students

-

-

-175.7

-243.0

-244.1

-257.0

-919.9

Unlegislated6

YES

Foreign Affairs and Trade

2023-24 MYEFO

Simplified Trade System – building a regulatory and border security foundation

-

-7.4

-15.2

-22.3

-8.6

-

-53.5

Partially Legislated

NO

Health, Disability and Ageing

2023-24 Budget

Strengthening Medicare

-0.7

-1,370.5

-1,633.1

-1,288.2

-1,308.6

-

-5,601.1

Partially Legislated7

NO

Health, Disability and Ageing

2024-25 Budget

Mental Health

-

-

-30.9

-44.8

-10.3

-14.6

-100.6

Partially Legislated8

NO

Health, Disability and Ageing

2024-25 MYEFO 

An Effective and Clinically Appropriate Medicare Benefits Schedule

-

-

-64.1

-50.3

-61.5

-71.1

-246.9

Partially Legislated9

YES

Health, Disability and Ageing

2024-25 MYEFO 

Ensuring the Viability and Quality of Aged Care

-

-

157.1

-1,156.0

-858.7

1,613.0

-244.6

Partially Legislated10

YES

Health, Disability and Ageing

2024-25 MYEFO 

Establishment of the Australian Centre for Disease Control

-

-

-10.2

-84.3

-81.5

-75.7

-251.7

Unlegislated11

YES

Health, Disability and Ageing

2024-25 MYEFO 

Improving Aged Care Support

-

-

-248.1

-196.0

1,154.5

1,334.3

2,044.7

Partially Legislated12

YES

Home Affairs

2023-24 MYEFO

Migration System Integrity

-

-53.7

-95.1

-36.1

-24.1

-

-209.0

Partially Legislated

NO

Home Affairs

2023-24 MYEFO

Migration System Reforms

-

-44.1

-154.6

-263.7

-412.2

-

-874.6

Partially Legislated

NO

Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

2023-24 Budget

Revive – National Cultural Policy and Location Incentive

41.6

-28.1

-62.7

-84.1

-49.3

-

-182.6

Partially Legislated13

NO

Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

2024-25 Budget

Enabling Western Sydney International Airport

-

3.6

-78.2

-52.3

-58.4

-55.0

-240.3

Partially Legislated14

NO

Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

2024-25 Budget

Revive – National Cultural Policy

-

-

-18.9

-26.8

-51.6

-60.9

-158.2

Partially Legislated13

NO

Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

2024-25 Budget

Supporting Transport Priorities

-

-1.7

-32.9

-50.7

-54.6

-7.9

-147.8

Partially Legislated15

NO

Treasury

2023-24 Budget

Better Targeted Superannuation Concessions

-

-5.6

-15.2

309.0

614.2

-

902.4

Unlegislated

NO

Treasury

2023-24 Budget

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

-

498.6

598.7

799.1

499.1

-

2,395.5

Partially Legislated16

NO

Treasury

2023-24 Budget

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

-

-41.4

-0.5

-

1,120.0

-

1,078.1

Unlegislated

NO

Treasury

2023-24 Budget

Treasury Portfolio –additional resourcing

0.4

-73.2

-62.5

-6.2

-10.1

-

-151.6

Partially Legislated17

NO

Treasury

2023-24 MYEFO

Minor amendments to existing measures

-

-9.5

-39.3

-39.7

-40.0

-

-128.5

Partially Legislated

NO

Treasury

2024-25 Budget

Amendments to existing measures

-

-25.0

-72.2

-64.2

-54.8

-64.8

-281.0

Partially Legislated18

NO

Treasury

2024-25 Budget

Cyber Security of Regulators and Improving Registers

-

-

-88.8

-7.6

-4.6

2.9

-98.1

Unlegislated19

NO

Treasury

2024-25 Budget

Fighting Scams

-

-

-26.7

-7.4

-8.5

-8.2

-50.8

Partially Legislated20

NO

Treasury

2024-25 Budget

Strengthening the foreign resident capital gains tax regime

-

-

-0.1

196.7

197.0

198.5

592.1

Unlegislated

NO

Treasury

2024-25 Budget

Treasury Portfolio – additional resourcing

-

-25.6

-38.1

-25.8

-14.1

-11.7

-115.3

Partially Legislated21

NO

Treasury

2024-25 MYEFO

Payday Super

-

-

-63.5

-105.6

-138.4

-74.5

-382.0

Unlegislated

YES

Total financial impact 

Measures financial impact – total(a)(b)

41.3

-1425.2

-2920.9

-3212.7

-543.8

1390.9

-6670.4

 

(a) The amounts for each measure refer to the financial impact on an Underlying Cash Basis (UCB) for the entire measure, as originally outlined in the relevant fiscal update. No adjustments have been made for subsequent economic updates (e.g. movement of funds) or where the measure has been partially legislated. 

(b) A positive impact indicates an increase in the budget balance or debt levels. A negative impact indicates a reduction in the budget balance or debt levels. Figures may not sum to totals due to rounding.

- Indicates nil.

1 The Nature Repair Market was legislated on 15 December 2023. Legislation is required to establish a federal Environment Protection Agency (EPA), establish Environment Information Australia (EIA), and deliver further reforms including national environment standards.

2 Item not yet legislated: Introduce a National Higher Education Code to Prevent and Respond to Gender-based Violence.

3 Future Made in Australia (Production Tax Credits and Other Measures) Bill 2024 received Royal Assent on 14 February 2025 and is now legislated as an Act. 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.

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

5 A component of the measure relating to establishing the Australian Tertiary Education Commission (ATEC) requires legislation.

6 The legislation Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025’ associated with the measure was before Parliament for consideration as at 30 June 2025. The PBO notes that the legislation was subsequently passed by Parliament and received royal assent on 2 August 2025.

7 Modernising My Health Record sub-measure is partially legislated. Legislative amendments passed Parliament on 12 February 2025 to establish a regulatory framework to mandate the sharing of health information to My Health Record.

8 One component of this measure, Better Access Response - Redesigning the Better Access Initiative is unlegislated. Changes to a number of legislated instruments are expected to be implemented before 1 November 2025.

9 The measures for commencement in November 2025 and March 2026 will be legislated in accordance with the department's usual quarterly updates to the Medicare Benefits Schedule.

10 The Aged Care Act was scheduled to commence on 1 July 2025, however the Government has delayed commencement through proclamation to 1 November 2025. The PBO notes that there is further amending legislation currently before Parliament, with two amending Bills introduced 24 July 2025:

  • Aged Care and Other Legislation Amendment Bill 2025

  • Aged Care (Accommodation Payment Security) Levy Amendment Bill 2025

11 This measure builds on previous funding to establish the interim Australian Centre for Disease Control (CDC) and involves legislation and ongoing funding to create a permanent entity. Legislation is expected to be introduced in the coming months to enable a permanent Australian CDC to commence from 1 January 2026.

12 The Aged Care Act was scheduled to commence on 1 July 2025, however the Government has delayed commencement through proclamation to 1 November 2025. The PBO notes that there is further amending legislation currently before Parliament, with two amending Bills introduced 24 July 2025.

13 Legislation still to be delivered:

  • Protecting First Nations Intellectual Property and Culture

  • Modernising Lending Rights

  • Modernising the Protection of Movable Cultural Heritage Act

  • Modernising the Archives Act

  • CLA (Australian content) Bill

The 2024-25 budget measure ‘Revive – National Cultural Policy’ also requires the removal of the 'above the line' cap and minimum length requirements from the Producer Offset (amendment required to the Income Tax Assessment Act 1997). 

14 Legislation amendments are required to be put in place prior to Western Sydney International (WSI) Airports commencement of operations including for Department of Agriculture, Fisheries and Forestry to implement a new legislation instrument under the Biosecurity Act 2015 and associated regulations. The funding for the Noise Insulation and Property Acquisition Policy as well as changes to departmental resourcing do not require legislation.

15 The measure is made up of 9 components, one of which requires specific legislation. The Sydney Airport Demand Management Bill received Royal Assent on 10 December 2024. The remaking of the Slot Management Scheme and the Sydney Airport Demand Management Regulations will include a new compliance regime and deliver enhancements for competition, efficiency and better consumer outcomes. The Government is consulting on final design of the instruments with intention for new framework to commence by the end of 2025.

16 Component(s) requiring legislation relating to the Callahan Review remains outstanding.

17 The Australian Charities and Not-for-profit Commission Review - Recommendation 17 (secrecy provisions) lapsed at the dissolution of the 47th Parliament and is not currently before Parliament. Legislation is required for this budget measure to be enacted.

18 This measure contains a number of legislative changes (see Miscellaneous amendments to Treasury portfolio lawsand has been partially implemented. Since Spring 2024, the following components have been legislated/enacted: 

  • Treasury Laws Amendment (Fairer for Families and Farmers and other measures) Act 2024 – Schedule 6

  • Treasury Laws Amendment (Miscellaneous and Technical Amendments No. 2) Regulations 2024

  • Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2025

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

20 The primary legislation ‘Scams Prevention Framework Bill 2025’ has been legislated. There remain outstanding legislative instruments to be made in relation to this measure. 

21 Legislation related to beneficial ownership transparency requirements remains outstanding.

Table 2: Measures removed from the tracker since the last update – as at 30 June 2025(a)(b)

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

2024-25 Budget

Agriculture and Land Sectors – low emissions future

-

-

-18.4

-17.8

-10.6

-9.2

-56.0

Cross portfolio

2024-25 Budget

Future Made in Australia – Strengthening Approvals Processes

-

-

-26.1

-18.0

-16.1

-11.4

-71.6

Defence

2023-24 Budget

Nuclear-Powered Submarine Program - initial implementation

-

-85.8

-90.4

-39.9

-50.7

-

-266.8

Health, Disability and Ageing

2024-25 Budget

Strengthening Medicare

-

-0.2

-366.4

-252.2

-260.7

-244.8

-1,124.2

Health, Disability and Ageing

2024-25 Budget

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

-

-

-84.1

-28.4

-50.8

-114.9

-278.1

Health, Disability and Ageing

2024-25 Budget

Women's Health

-

-

-23.2

-18.5

-9.1

-5.3

-56.1

Home Affairs

2023-24 MYEFO

2023–30 Australian Cyber Security Strategy

-

-20.9

-60.5

-62.0

-49.0

-

-192.4

Industry, Science and Resources

2022-23 October Budget

Supporting Australian Industry

-

-54.9

-47.4

-28.1

-4.9

-

-135.3

Parliamentary Departments

2024-25 Budget

Parliamentary Departments – additional resourcing

-

-

-28.9

-34.2

-6.9

-3.8

-73.8

Treasury

2023-24 MYEFO

Denying deductions for ATO interest charges

-

-

-

-

500.0

-

500.0

Treasury

2023-24 MYEFO

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

-

-

-

60.0

95.0

-

155.0

(a) The amounts for each measure refer to the financial impact on an Underlying Cash Basis (UCB) for the entire measure, as originally outlined in the relevant fiscal update. No adjustments have been made for subsequent economic updates (e.g. movement of funds) or where the measure has been partially legislated. 

(b) A positive impact indicates an increase in the budget balance or debt levels. A negative impact indicates a reduction in the budget balance or debt levels. Figures may not sum to totals due to rounding.

- Indicates nil.

Appendix A - Previous unlegislated measures publications

The PBO most recently published the unlegislated measures tracker on 21 August 2025. 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.

2025

Unlegislated measures as at February 2025

Date issued: 19 February 2025

 

2024

Unlegislated measures as at August 2024

Date issued: 13 August 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