Australian Greens

Interactions

The PBO has identified and costed material interactions between 13 Greens election commitments:

  • Guaranteed liveable income and raise the rate (ECR-2025-3193)
  • Fair taper rates - consistent taper rate and income-free area across all payments (ECR-2025-3719)
  • Changes to JobSeeker and Youth Allowance eligibility (ECR-2025-3457)
  • Abolish mutual obligations (ECR-2025-3528)
  • Earlier access to the Age Pension - Lower the pension age to 65 years (ECR-2025-3314)
  • Stop the superannuation rorts for the billionaires and ultrawealthy (ECR-2025-3128)
  • Tax billionaires and future billionaires and make them pay their fair share (ECR-2025-3463)
  • A fair and progressive income tax system (ECR-2025-3602)
  • 40% excess profits tax on corporations with over $100 million in turnover (ECR-2025-3194)
  • Big corporations tax (banks) (ECR-2025-3046)
  • Big corporations tax (coal and mining) (ECR-2025-3518)
  • Digital services tax (ECR-2025-3704)
  • Powering past coal and gas - make the polluters pay (ECR-2025-3365).

The interactions are captured in Budget analysis of interactions between the Greens' election commitments (ECR-2025-3901). The interactions identified were assessed on a first-round, mechanical basis. The analysis does not take into account changing behavioural responses that may arise as a result of the full implementation of the party platform. 

Taxes on wealth are not a feature of most developed economies and there is evidence that their implementation may result in significant capital flight. Significant increases to taxes on company profits may result in increases in profit shifting as companies seek to optimise their taxation arrangements in lower taxing jurisdictions. 

In combination, the suite of taxation changes presented in the Greens' platform represent a significant departure from current settings and may present increased disincentives for investment in Australia.

Implementation of commitments

 

Departmental costs have either been specified by the Greens or included by the PBO where appropriate. For 2 commitments, the Greens specified that departmental costs would be absorbed within existing departmental resources across 2 portfolios (Table 5‑2).[28] 

Table 5-2: Commitments with absorbed departmental expenses, the Greens

Portfolio

Number of commitments with absorbed expenses

Defence and Veteran’s Affairs

1

Climate Change, Energy, the Environment and Water

1

Total

2

Source: PBO analysis.
Note: A detailed breakdown of commitments with either PBO assumed or party specified absorbed departmental expenses is included in Appendix C.

 

 

[28] These commitments are separate from the commitments where the PBO has determined that administration could reasonably be delivered within the existing resources of the relevant department, such as business as usual activities.