The proposal has four components.

Component 1 – Abolish the fuel tax credit for all industries except agricultural businesses.

Component 2 – Abolish accelerated asset depreciation for aircraft, the oil and gas industry, and motor vehicles (except for those used for agricultural purposes).

Component 3 – Abolish the immediate deduction for exploration and prospecting expenses for the mining industry, including the Mining Exploration Development Incentive.

The proposal has four components.

Component 1 – Abolish the fuel tax credit for all industries except agricultural businesses.

Component 2 – Abolish accelerated asset depreciation for aircraft, the oil and gas industry, and motor vehicles (except for those used for agricultural purposes).

Component 3 – Abolish the immediate deduction for exploration and prospecting expenses for the mining industry, including the Mining Exploration Development Incentive.

This proposal would extend existing Austudy payments to all full‐time postgraduate students without changing the current eligibility criteria.

The proposal would have effect from 1 July 2019.

This proposal would extend existing Austudy payments to all full‐time postgraduate students without changing the current eligibility criteria.

The proposal would have effect from 1 July 2019.

This proposal would extend existing Austudy payments to all full‐time postgraduate students without changing the current eligibility criteria.

The proposal would have effect from 1 July 2019.

This proposal would extend existing Austudy payments to all full‐time postgraduate students without changing the current eligibility criteria.

The proposal would have effect from 1 July 2019.

This proposal would replace the existing petroleum resource rent tax method of uplifting excess expenditure to future years with the following two treatments:

This proposal would replace the existing petroleum resource rent tax method of uplifting excess expenditure to future years with the following two treatments:

This proposal would replace the existing petroleum resource rent tax method of uplifting excess expenditure to future years with the following two treatments:

This proposal consists of four components. It would be announced on 1 January 2019 and would have effect from 1 July 2019.

Component 1: University tuition fees

Tuition for commencing undergraduates at public universities who are Australian citizens would be funded by the Commonwealth without requiring payments by students. Students who have held a Commonwealth‐supported place within the two years prior to 1 July 2019 would still be required to pay for their tuition.