This analysis provides estimates of the material interactions between the Australian Greens’ 2025 election commitments. It should be read in conjunction with the costings for each of the commitments identified as having material interactions.

This analysis provides estimates of the material interactions between the Australian Greens’ 2025 election commitments. It should be read in conjunction with the costings for each of the commitments identified as having material interactions.

This analysis provides estimates of the material interactions between the Australian Greens’ 2025 election commitments. It should be read in conjunction with the costings for each of the commitments identified as having material interactions.

The proposal would introduce a 40% excessive profits tax (EPT) on corporations with over $100 million in turnover. The proposal would allow for a reasonable rate of return (defined as 5% plus the long-term bond rate) on shareholder equity, allows for companies to carry forward credits for years that saw substantial revenue drops, and avoids financial cliffs that discourage smaller enterprises from expanding.

The proposal would start on 1 July 2025.

The proposal would introduce a 40% excessive profits tax (EPT) on corporations with over $100 million in turnover. The proposal would allow for a reasonable rate of return (defined as 5% plus the long-term bond rate) on shareholder equity, allows for companies to carry forward credits for years that saw substantial revenue drops, and avoids financial cliffs that discourage smaller enterprises from expanding.

The proposal would start on 1 July 2025.

The proposal would introduce a 40% excessive profits tax (EPT) on corporations with over $100 million in turnover. The proposal would allow for a reasonable rate of return (defined as 5% plus the long-term bond rate) on shareholder equity, allows for companies to carry forward credits for years that saw substantial revenue drops, and avoids financial cliffs that discourage smaller enterprises from expanding.

The proposal would start on 1 July 2025.

The proposal would introduce a 40% excessive profits tax (EPT) on corporations with over $100 million in turnover. The proposal would allow for a reasonable rate of return (defined as 5% plus the long-term bond rate) on shareholder equity, allows for companies to carry forward credits for years that saw substantial revenue drops, and avoids financial cliffs that discourage smaller enterprises from expanding.

The proposal would start on 1 July 2025.

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services:

The proposal would introduce a Digital Services Tax (DST) to apply from 1 July 2025 with the following characteristics:

Liable Entities and Assessable Revenues:

The DST would apply to digital services companies with total worldwide revenue from all sources exceeding €750m (‘liable entities’) that receive revenue from the following specified digital services: