This analysis provides estimates of the material interactions between the Australian Greens’ election commitments. This analysis should be read in conjunction with the costings of each of the policy proposals identified as having a material interaction.

This analysis provides estimates of the material interactions between the Australian Greens’ election commitments. This analysis should be read in conjunction with the costings of each of the policy proposals identified as having a material interaction.

This proposal has three components.

• Component 1: Increase the low income superannuation tax offset from 15 cents per dollar to 30 cents per dollar, up from a maximum of $500 to $1,000 annually.
• Component 2: Reduce the Division 293 threshold from $250,000 to $180,000.
• Component 3: Abolish the $450 superannuation guarantee monthly earnings threshold.

This proposal would have effect from 1 July 2019.

This proposal consists of seven components.

Implement a minimum tax rate of 30 per cent on primary and non-primary production discretionary trust distributions to mature beneficiaries (individuals over 18 years of age).

This proposal involves two components relating to tax deductibility of spending on, and donations to, news media organisations in Australia that adhere to appropriate standards of practice for public interest journalism.

Component 1: Introduce deductible gift recipient status for organisations that meet the following criteria.

This proposal involves two components relating to tax deductibility of spending on, and donations to, news media organisations in Australia that adhere to appropriate standards of practice for public interest journalism.

Component 1: Introduce deductible gift recipient status for organisations that meet the following criteria.

This proposal involves the following components.

Component 1: Do not proceed with the scheduled decrease in the marginal tax rate from 32.5 per cent to 30 per cent for taxable incomes between $45,000 and $200,000 from 1 July 2024.

Component 2: Do not proceed with the scheduled removal of the 37 per cent tax bracket and the scheduled increase of the lower threshold for the 45 per cent tax bracket from $180,000 to $200,000 from 1 July 2024.

The proposal consists of 2 components related to funding for tax compliance programs.

Component 1 would boost funding for the Australian Taxation Office (ATO) Tax Avoidance Taskforce by an extra $200 million per year from 1 July 2022 and extend its operations on an ongoing basis (the taskforce is currently funded until 30 June 2025).

Component 2 would provide ongoing funding to extend the ATO’s shadow economy compliance programs (which are currently funded until 30 June 2023).

The proposal consists of 2 components related to funding for tax compliance programs.

Component 1 would boost funding for the Australian Taxation Office (ATO) Tax Avoidance Taskforce by an extra $200 million per year from 1 July 2022 and extend its operations on an ongoing basis (the taskforce is currently funded until 30 June 2025).

Component 2 would provide ongoing funding to extend the ATO’s shadow economy compliance programs (which are currently funded until 30 June 2023).