Measure name
|
Proposed start date
|
Developments
|
Amending measures of the former Government- Excise deregulation package - delay to start dates
|
1 July 2024
|
TBA
|
Amending measures of the former Government- Franked distributions funded by capital raisings
|
15 September 2022
|
Treasury Laws Amendment (2023 Measures No. 1) Bill 2023External Link
Introduced 16 February 2023
|
Amending the tax law to reduce compliance cost for general insurers
|
1 July 2023
|
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023External Link
Introduced 13 September 2023
|
Better Targeted Superannuation Concessions
|
1 July 2025
|
TBA
|
Central evaluation function to strengthen Commonwealth decision making
|
N/A
|
N/A
|
Clarifying the tax treatment of ‘exploration’ and ‘mining, quarrying and prospecting rights’
|
Various
|
TBA
|
Driving Collaboration with Small Business to Reduce the Time Spent Complying with Tax Obligations: National Tax Clinic program
|
1 January 2025
|
N/A
|
Driving Collaboration with Small Business to Reduce the Time Spent Complying with Tax Obligations: four year amendments to income tax assessments
|
1 July 2025
|
N/A
|
Driving Collaboration with Small Business to Reduce the Time Spent Complying with Tax Obligations: single touch payroll (STP)
|
1 July 2024
|
TBA
|
Driving Collaboration with Small Business to Reduce the Time Spent Complying with Tax Obligations: use of cheques
|
1 July 2024, or the date of royal assent
|
TBA
|
Driving Collaboration with Small Business to Reduce the Time Spent Complying with Tax Obligations: independent review process
|
1 July 2024
|
N/A
|
Enhancing Pacific Engagement
|
1 July 2022
|
TBA
|
Extending and merging the Serious Financial Crime Taskforce and Serious Organised Crime program
|
1 July 2023
|
N/A
|
Extending the clean building managed investment trust withholding tax concession
|
1 July 2025
|
TBA
|
Extending the Personal Income Tax Compliance Program
|
1 July 2023
|
N/A
|
GST compliance program - four-year extension
|
1 July 2023
|
TBA
|
Heavy Vehicle Road User Charge – increase
|
Various
|
Fuel Tax (Road User Charge) Determination 2023External Link
Registered 2 June 2023
|
Housing (Build-To-Rent Developments) - accelerating tax deductions and reducing managed investment trust withholding tax rate
|
7:30 pm (AEST), 9 May 2023
|
TBA
|
Implementation of a global minimum tax and a domestic minimum tax
(Pillar 2)
|
1 January 2024
|
TBA
|
Improving the Administration of Student Loans
|
Various
|
N/A
|
Next Steps for Digital ID
|
1 July 2023
|
N/A
|
Non-Arm's Length Income
|
1 July 2023
|
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023External Link
Introduced 13 September 2023
|
Personal Income Tax - exempting lump sum payments in arrears from the Medicare Levy
|
1 July 2024
|
TBA
|
Personal Income Tax - increasing the Medicare levy low-income thresholds
|
1 July 2022
|
Treasury Laws Amendment (2023 Measures No. 2) Act 2023External Link
Royal assent 23 June 2023
|
Petroleum Resource Rent Tax - Government Response to the Review of the PRRT Gas Transfer Pricing arrangements
|
Various
|
TBA
|
Philanthropy - updates to the list of specifically listed deductible gift recipients
|
Various
|
Various
|
Powering Australia - amendment to the Electric Car Discount
|
1 July 2022
|
TBA
|
Reform of the Australian Charities and Not for profits Commission (ACNC) secrecy provisions
|
Royal assent
|
TBA
|
Reform of the Product Stewardship for Oil Scheme
|
1 July 2023
|
TBA
|
Revive - National Cultural Policy and Location Incentive
|
1 July 2023
|
TBA
|
Securing Australian’s Superannuation Package - increasing the payment frequency of the Superannuation Guarantee (SG) and investing in SG compliance
|
1 July 2026
|
TBA
|
Simplified Trade System - additional funding
|
N/A
|
TBA
|
Small Business Support - $20,000 instant asset write-off
|
1 July 2023
|
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023External Link
Introduced 13 September 2023
|
Small Business Support – helping small business manage their tax instalments and improving cashflow
|
1 July 2023
|
Treasury Laws Amendment (2023 Measures No. 2) Act 2023External Link
Royal assent 23 June 2023
|
Small Business Support - Small Business Energy Incentive
|
1 July 2023
|
Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023External Link
Introduced 13 September 2023
|
Tax Integrity – expanding the general anti-avoidance rule in the income tax law
|
1 July 2024
|
TBA
|
Tax Integrity – improving engagement with taxpayers to ensure timely payment of tax and superannuation liabilities
|
1 July 2023
|
TBA
|
Tobacco Excise - measures to improve health outcomes and aligning the treatment of stick and non-stick tobacco tax
|
1 September 2023
|
TBA
|