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.

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 request sought the following analyses relating to the ‘Tax integrity — franked distributions funded by capital raisings’ measure from the 2016-17 Mid-Year Economic and Fiscal Outlook. The measure was costed according to Schedule 5 in the Treasury Laws Amendment Bill 1 2023 (the Bill) to increase revenue by $10 million per year.

1. How the forecast amount would change if it was assumed corporate Australia would reduce their overall corporate tax paid by:

The request sought detail of the methodology and assumptions underlying the Government measure proposed in Schedule 5 of the Treasury Laws Amendment (2023 Measures No.1) Bill 2023, currently before the Parliament.

This document details the administered, departmental and total funding amounts for capped costings included in Appendix A, Table A-1 of the 2019 Post-election report.

This document details the administered, departmental and total funding amounts for capped costings included in Appendix A, Table A-1 of the 2019 Post-election report.

This document details the administered, departmental and total funding amounts for capped costings included in Appendix A, Table A-1 of the 2019 Post-election report.