Mining Super Profits Tax

Summary of proposal

This proposal would introduce a new 40 per cent mining super profits tax on the super profits of individual Australian mining projects, where the super profits would be calculated at the project level as revenue less expenses.

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Mining Super Profits Tax

Summary of proposal

This proposal would introduce a new 40 per cent mining super profits tax on the super profits of individual Australian mining projects, where the super profits would be calculated at the project level as revenue less expenses.

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One Million Homes

Summary of proposal

Component 1 would establish a Federal Housing Trust (the Trust) to construct and manage dwellings in partnership with states, territories and community housing providers.

The Trust would be established outside the general government sector and would be allowed to make a profit. All funding from the Australian Government would be provided in the form of equity.

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One Million Homes

Summary of proposal

Component 1 would establish a Federal Housing Trust (the Trust) to construct and manage dwellings in partnership with states, territories and community housing providers.

The Trust would be established outside the general government sector and would be allowed to make a profit. All funding from the Australian Government would be provided in the form of equity.

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Make functional assessments a Medicare Benefits Schedule item

Summary of proposal

The proposal would fund a new bulk-billed Medicare Benefits Schedule (MBS) item to perform National Disability Insurance Scheme (NDIS) functional assessments for current and prospective participants with the following options.

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Make functional assessments a Medicare Benefits Schedule item

Summary of proposal

The proposal would fund a new bulk-billed Medicare Benefits Schedule (MBS) item to perform National Disability Insurance Scheme (NDIS) functional assessments for current and prospective participants with the following options.

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Make functional assessments a Medicare Benefits Schedule item

Summary of proposal

The proposal would fund a new bulk-billed Medicare Benefits Schedule (MBS) item to perform National Disability Insurance Scheme (NDIS) functional assessments for current and prospective participants with the following options.

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Ending Corporate Tax Avoidance

Summary of proposal

The proposal consists of six components.

Component 1: Deny royalty tax deductions to Significant Global Entities (SGEs) for related party transactions.

Deny SGEs a tax deduction for royalties for the use of, or right to use, intellectual property within Australia, when either:

  • the royalties are paid to a related party
  • the party to which they are paid is in a jurisdiction that provides preferential tax treatment for intellectual property royalties.

Component 2: Change thin capitalisation rules.

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Ending Corporate Tax Avoidance

Summary of proposal

The proposal consists of six components.

Component 1: Deny royalty tax deductions to Significant Global Entities (SGEs) for related party transactions.

Deny SGEs a tax deduction for royalties for the use of, or right to use, intellectual property within Australia, when either:

  • the royalties are paid to a related party
  • the party to which they are paid is in a jurisdiction that provides preferential tax treatment for intellectual property royalties.

Component 2: Change thin capitalisation rules.

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Ending Corporate Tax Avoidance

Summary of proposal

The proposal consists of six components.

Component 1: Deny royalty tax deductions to Significant Global Entities (SGEs) for related party transactions.

Deny SGEs a tax deduction for royalties for the use of, or right to use, intellectual property within Australia, when either:

  • the royalties are paid to a related party
  • the party to which they are paid is in a jurisdiction that provides preferential tax treatment for intellectual property royalties.

Component 2: Change thin capitalisation rules.

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