The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The request seeks budget analysis on the revenue forgone in relation to the cost of negative gearing (NG) and the capital gains tax (CGT) discount. There are 2 components to this request:

The proposal would remove the exemption under section 128F of the Income Tax Assessment Act 1936 to pay withholding tax on interest paid to a foreign resident through a debenture or a ‘debt interest’. This results in a 10% withholding tax rate to interest payments to foreign resident lenders.

The proposal would be ongoing and commence on 1 July 2025.

The proposal would remove the exemption under section 128F of the Income Tax Assessment Act 1936 to pay withholding tax on interest paid to a foreign resident through a debenture or a ‘debt interest’. This results in a 10% withholding tax rate to interest payments to foreign resident lenders.

The proposal would be ongoing and commence on 1 July 2025.

The proposal would remove the exemption under section 128F of the Income Tax Assessment Act 1936 to pay withholding tax on interest paid to a foreign resident through a debenture or a ‘debt interest’. This results in a 10% withholding tax rate to interest payments to foreign resident lenders.

The proposal would be ongoing and commence on 1 July 2025.

The proposal would remove the Goods and Services Tax (GST) on residential building materials at the final point of sale.

The exemption would not include renovations and additions, and the Commonwealth would compensate states and territories for any decrease in GST revenue.

The policy would commence on 1 January 2025 and conclude after 5 years.

The proposal would remove the Goods and Services Tax (GST) on residential building materials at the final point of sale.

The exemption would not include renovations and additions, and the Commonwealth would compensate states and territories for any decrease in GST revenue.

The policy would commence on 1 January 2025 and conclude after 5 years.

The proposal would create Medicare Benefits Schedule (MBS) items for preventative and therapeutic dental services, including regular check-ups and teeth cleans, crowns, orthodontic treatment, oral surgeries, periodontics and prosthodontics.

The MBS would include coverage of all items listed in the 13th edition of the Australian Schedule of Dental Services and Glossary (the handbook).

The MBS benefit for each item would align with the Child Dental Benefits Schedule (CDBS) (or scaled Veterans Dental Schedule (VDS) schedule rates where CDBS pricing is not available).