Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

Under this proposal the Commonwealth Government would provide concessional loans to state and territory governments (excluding the ACT) to enable them to replace their existing stamp duty on sales of residential and non-residential property with a broad based land tax.

From 1 July 2017, property acquisitions would not be liable for stamp duty, but would instead commence paying an annual land tax.

The proposal would make electricity supplied Goods and Services Tax (GST) free unless it is supplied in a battery.

Equipment for self-generation of electricity, like generators and solar panels, would remain subject to GST.

States and territories would not be compensated for the reduction in GST revenue collections.

The start date of this proposal is 1 January 2018.

The proposal would make electricity supplied Goods and Services Tax (GST) free unless it is supplied in a battery.

Equipment for self-generation of electricity, like generators and solar panels, would remain subject to GST.

States and territories would not be compensated for the reduction in GST revenue collections.

The start date of this proposal is 1 January 2018.

The proposal included two options to change the requirement to register for Goods and Services Tax (GST).

Option 1 – Remove compulsory GST registration for ride-sourcing services only:

Suppliers of ride-sourcing services (such as Uber) with a turnover below $75,000 would no longer be required to register for GST.

Option 2 – Remove compulsory GST registration for all taxi travel services:

The proposal included two options to change the requirement to register for Goods and Services Tax (GST).

Option 1 – Remove compulsory GST registration for ride-sourcing services only:

Suppliers of ride-sourcing services (such as Uber) with a turnover below $75,000 would no longer be required to register for GST.

Option 2 – Remove compulsory GST registration for all taxi travel services:

The proposal would:

Option 1: Abolish spending under the ‘education’ function, including under the ‘schools’ and ‘school education specific funding’ sub-functions, and associated spending under the ‘general administration’ sub function, with the exception of that portion of Department of Education and Training (DET), Education Services Australia and Australian Curriculum, Assessment and Reporting Authority (ACARA) funding required for national assessment, data collection and performance reporting (ie NAPLAN/MySchool).

The proposal would:

Option 1: Abolish spending under the ‘education’ function, including under the ‘schools’ and ‘school education specific funding’ sub-functions, and associated spending under the ‘general administration’ sub function, with the exception of that portion of Department of Education and Training (DET), Education Services Australia and Australian Curriculum, Assessment and Reporting Authority (ACARA) funding required for national assessment, data collection and performance reporting (ie NAPLAN/MySchool).