The proposal would make all insurance premiums currently subject to the Goods and Services Tax (GST) GST-free from 1 July 2026. It would exclude life insurance which is currently input-taxed. 

The Commonwealth would compensate states and territories for any decrease in GST revenue. 

The proposal would make all insurance premiums currently subject to the Goods and Services Tax (GST) GST-free from 1 July 2026. It would exclude life insurance which is currently input-taxed. 

The Commonwealth would compensate states and territories for any decrease in GST revenue. 

The proposal would remove the Goods and Services Tax (GST) on residential building materials at the final point of sale. Under the proposal new residential buildings would be effectively exempt from GST. 

The exemption would not include renovations and additions, and the Commonwealth would compensate states and territories for any decrease in GST revenue. 

The policy would commence on 1 January 2025, and conclude after 5 years. 
 

The proposal would remove the Goods and Services Tax (GST) on residential building materials at the final point of sale. Under the proposal new residential buildings would be effectively exempt from GST. 

The exemption would not include renovations and additions, and the Commonwealth would compensate states and territories for any decrease in GST revenue. 

The policy would commence on 1 January 2025, and conclude after 5 years. 
 

The proposal would remove the Goods and Services Tax (GST) on residential building materials at the final point of sale. Under the proposal new residential buildings would be effectively exempt from GST. 

The exemption would not include renovations and additions, and the Commonwealth would compensate states and territories for any decrease in GST revenue. 

The policy would commence on 1 January 2025, and conclude after 5 years. 
 

The proposal would remove the Goods and Services Tax (GST) on residential building materials at the final point of sale. Under the proposal new residential buildings would be effectively exempt from GST. 

The exemption would not include renovations and additions, and the Commonwealth would compensate states and territories for any decrease in GST revenue. 

The policy would commence on 1 January 2025, and conclude after 5 years. 
 

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.

The proposal would legalise electronic cigarettes (e-cigarettes) as a consumer product with restrictions, including sale to minors, advertising, banned ingredients and licensing for retailers.

The policy would require those purchasing e-cigarette products to be over the age of 18 but would no longer require a script.

GST would be applied to each of the products, as well as excise duty options:

• Option 1: 5% excise duty
• Option 2: 10% excise duty
• Option 3: 20% excise duty

The proposal would take effect from 1 July 2023.