Coalition

Differences in party and PBO commitment lists

The approach for determining which election commitments are included in the report is set out in PBO general election guidance note 1, The Election Commitments Report: overview.[26] 

The Coalition provided its list of election commitments to the Parliamentary Budget Officer on 2 May 2025, prior to the legislated deadline of 5pm Friday, 2 May 2025. The list was published on the PBO website on 4 May 2025. 

The Coalition identified 208 election commitments in its list. This report lists 214 commitments. A reconciliation of these commitment lists is shown in Table 4‑4.

The PBO also noted the Coalition announcement regarding a potential domestic takeover of the Port of Darwin. As there has not been a final decision regarding this announcement, it was not included in the report, but would present a risk of a material financial cost should it occur.

The Coalition did not provide a formal response to the PBO's list of commitments.

Appendix E provides further information on how the PBO assesses the materiality of election commitments for the purposes of this report.

Table 4-4: Reconciliation of ECR commitments with Coalition party list

 

Number of commitments

Underlying cash balance impact over forward estimates ($ billion)

Commitments listed by party

208

13.9

Commitments excluded by the PBO

 

 

Commitments determined to not have material implications

-1

Nil

Commitments determined to be sub‑components of other commitments

-6

Nil

Commitments determined to be already accounted for in the 2025 PEFO 

-3

Nil

Additional commitments identified by the PBO

16

-0.1

PBO variations on party commitments

n/a

-7.1(a)

Commitments included in the Election Commitments Report

214

6.6(b)

Source: PBO analysis. 
(a) Includes a decrease of $1.6 billion over the forward estimates due to updated PBO methodology for the Entrepreneurship Accelerator tax incentive (ECR-2025-2472).
(b) Includes financial impacts in 2024-25. May not add to sum of rows above due to rounding.
Note: Underlying cash balance impacts include PDI.

 

 

[26] Available under Guidance materials on the 2025 General election page of the website.