The proposal would introduce a new excessive profits tax at a rate of 40% that would apply to company profits that exceed an allowance for a corporate equity threshold with effect from 1 July 2025.

Only post-company tax Australian-sourced profits would be subject to the excessive profits tax and the allowance for corporate equity threshold would equal shareholder equity multiplied by 5% plus the long-term bond rate. 

The proposal would create Medicare Benefits Schedule (MBS) items for preventative and therapeutic dental services, including regular check-ups and teeth cleans, crowns, orthodontic treatment, oral surgeries, periodontics and prosthodontics.

The MBS would include coverage of all items listed in the 13th edition of the Australian Schedule of Dental Services and Glossary (the handbook).

The MBS benefit for each item would align with the Child Dental Benefits Schedule (CDBS) (or scaled Veterans Dental Schedule (VDS) schedule rates where CDBS pricing is not available).

The proposal would create Medicare Benefits Schedule (MBS) items for preventative and therapeutic dental services, including regular check-ups and teeth cleans, crowns, orthodontic treatment, oral surgeries, periodontics and prosthodontics.

The MBS would include coverage of all items listed in the 13th edition of the Australian Schedule of Dental Services and Glossary (the handbook).

The MBS benefit for each item would align with the Child Dental Benefits Schedule (CDBS) (or scaled Veterans Dental Schedule (VDS) schedule rates where CDBS pricing is not available).

The proposal would create Medicare Benefits Schedule (MBS) items for preventative and therapeutic dental services, including regular check-ups and teeth cleans, crowns, orthodontic treatment, oral surgeries, periodontics and prosthodontics.

The MBS would include coverage of all items listed in the 13th edition of the Australian Schedule of Dental Services and Glossary (the handbook).

The MBS benefit for each item would align with the Child Dental Benefits Schedule (CDBS) (or scaled Veterans Dental Schedule (VDS) schedule rates where CDBS pricing is not available).

The request sought the savings in Commonwealth Rent Assistance, resulting from purchasing a home under the Coalition’s proposed super for housing policy. The super for housing policy was described in the Coalition’s 2022 election policy and would allow individuals to withdraw up to $50,000 from their superannuation (up to a maximum 40% of their superannuation balance) to purchase their first home.

The analysis would focus on 35-45-year-olds and would assume that 20% of renters would purchase a home due to the scheme.

The request sought the savings in Commonwealth Rent Assistance, resulting from purchasing a home under the Coalition’s proposed super for housing policy. The super for housing policy was described in the Coalition’s 2022 election policy and would allow individuals to withdraw up to $50,000 from their superannuation (up to a maximum 40% of their superannuation balance) to purchase their first home.

The analysis would focus on 35-45-year-olds and would assume that 20% of renters would purchase a home due to the scheme.

The proposal would increase the number of Senate and House of Representatives positions by 40, consisting of 16 new Senators (2 per state and territory) and 24 new MPs in the House of Representatives.

The proposal would include additional funding for recurrent and capital expenditure to support the new parliamentarians, including modifications to Australian Parliament House (APH) and on boarding costs.

The proposal would commence on 1 May 2028. 

This request is seeking budget analysis on the revenue foregone in relation to the cost of negative gearing and the capital gains tax discount. There are 2 components to this request: 

This request is seeking budget analysis on the revenue foregone in relation to the cost of negative gearing and the capital gains tax discount. There are 2 components to this request: 

This request is seeking budget analysis on the revenue foregone in relation to the cost of negative gearing and the capital gains tax discount. There are 2 components to this request: