Costings

Publicly released costings or budget analyses outside the caretaker period


The Parliamentary Budget Officer has publicly released the following costings, either because they were not requested on a confidential basis, or following advice from the parliamentarian that they are no longer confidential. The PBO’s Post-election reports also contain costings for each of the election commitments made by the major parties.

Policy costings are estimated using the most recent information available at the time they are provided. All PBO costings have an ‘expiry date’, which is usually the date of the next budget update. Care should be taken when referring to policy costings that are no longer current as the estimated cost of the policy proposal could change substantially with new information. If you would like advice on whether the estimated financial impacts of a costing remain relevant, please contact the PBO.

For information on behavioural assumptions used in policy costings, please see Behavioural assumptions and PBO costings.

Individual costings are also available in a searchable format.

2023

  • Changes to franked distributions funded by capital raisings
    PDF icon (452 KB) MS Word (106 KB)
    Advice provided to Senator Andrew Bragg: 22 May 2023
    Completed response released: 31 May 2023
  • Distributional analysis of the Stage 3 tax cuts
    PDF icon (298 KB) MS Word (110 KB)
    Advice provided to Mr Adam Bandt MP: 16 May 2023
    Completed response released: 17 May 2023
  • Financial Costings for a Commonwealth Environment Protection Agency
    PDF icon (374 KB) MS Word (135 KB)
    Advice provided to Mr Andrew Wilkie MP: 28 April 2023
    Completed response released: 11 May 2023
  • Changes to franked distributions funded by capital raisings
    PDF icon (149 KB)
    Advice provided to Senator Bragg: 28 April 2023
    Completed response released: 2 May 2023
  • The cost of nuclear submarines
    PDF icon (209 KB) MS Word (93 KB)
    Advice provided to Mr Adam Bandt MP: 14 April 2023
    Completed response released: 1 May 2023
  • Restoring Parenting Payment Single 2
    PDF icon (258 KB) MS Word (1.05 MB)
    Advice provided to Ms Zoe Daniel MP: 27 April 2023
    Completed response released: 28 April 2023
  • Restoring Parenting Payment Single 1
    PDF icon (282 KB) MS Word (8.34 MB)
    Advice provided to Ms Zoe Daniel MP: 4 April 2023
    Completed response released: 28 April 2023
  • Make Gas Exporters Pay Taxes and royalties
    PDF icon (358 KB) MS Word (1.32 MB)
    Advice provided to Mr Adam Bandt MP: 3 February 2023
    Completed response released: 26 April 2023
  • Home Battery Incentive Scheme
    PDF icon (313 KB) MS Word (103 KB)
    Advice provided to Dr Helen Haines MP: 8 March 2023
    Completed response released: 27 March 2023
  • Government owned affordable housing build
    PDF icon (348 KB) MS Word (152 KB)
    Advice provided to Mr Adam Bandt MP: 10 March 2023
    Completed response released: 20 March 2023
  • Expenditure on employment services
    PDF icon (435 KB) MS Word (69 MB)
    Advice provided to the Select Committee on Workforce Australia Employment Services: 2 November 2022
    Completed response released: 2 March 2023
  • Employment services information – Part 1 – Cancellations, suspensions and costs per commencement
    PDF icon (337 KB) MS Word (2.88 MB)
    Advice provided to the Select Committee on Workforce Australia Employment Services: 13 January 2023
    Completed response released: 2 March 2023
  • Employment services information – Part 2 – Financial information
    PDF icon (248 KB) MS Word (1.20 MB)
    Advice provided to the Select Committee on Workforce Australia Employment Services: 31 January 2023
    Completed response released: 2 March 2023
  • Suburb Zero pilot in the ACT
    PDF icon (463 KB) MS Word (173 KB)
    Advice provided to Senator David Pocock: 1 September 2022
    Completed response released: 27 February 2023
  • Legalise Cannabis Nationally
    PDF icon (607 KB) MS Word (133 KB)
    Advice provided to Senator David Shoebridge: 12 January 2023
    Completed response released: 31 January 2023
  • Increase in the Assistance for Isolated Children Allowance
    PDF icon (246 KB) MS Word (64 MB) Attachment A: MS Excel (79 MB)
    Advice provided to Senator Matthew Canavan: 16 January 2023
    Completed response released:16 January 2023

 

2022

  • Legacy of ongoing Morrison Government fossil fuel handouts
    PDF icon (399 KB) MS Word (26 MB)
    Advice provided to Mr Adam Bandt MP: 25 August 2022
    Completed response released: 20 September 2022
  • Stage 3 tax cuts distributional analysis
    PDF icon (383 KB) MS Word (116 KB)
    Advice provided to Mr Adam Bandt MP: 7 July 2022
    Completed response released: 30 August 2022
  • Changing the definition of “fuel efficient cars” in Section 25.1(4) of the Luxury Car Tax Act 2008
    PDF icon (302 KB) MS Word (2.3 MB)
    Advice provided to Dr Monique Ryan MP: 16 August 2022
    Completed response released: 18 August 2022
  • 2019 Indi Election Commitments
    PDF icon (249 KB) MS Word (50 KB)
    Advice provided to Dr Helen Haines MP: 15 March 2022
    Completed response released: 29 March 2022

 

2021 

  • Ending Corporate Tax Avoidance
    PDF icon (403 KB) MS Word (125 KB)
    Advice provided to Mr Adam Bandt MP: 4 November 2021
    Completed response released: 17 November 2021
  • Make functional assessments a Medicare Benefits Schedule item
    PDF icon (428 KB) MS Word (181 KB)
    Advice provided to the Joint Standing Committee on the National Disability Insurance Scheme: 6 August 2021
    Completed response released: 20 October 2021
  • One Million Homes
    PDF icon (477 KB) MS Word (161 KB)
    Advice provided to Mr Adam Bandt MP: 29 September 2021
    Completed response released: 18 October 2021
  • Mining Super Profits Tax
    PDF icon (358 KB) MS Word (116 KB)
    Advice provided to Mr Adam Bandt MP: 3 September 2021
    Completed response released: 6 September 2021
  • Corporate Super Profits Tax
    PDF icon (345 KB) MS Word (106 KB)
    Advice provided to Mr Adam Bandt MP: 18 June 2021
    Completed response released: 6 September 2021

  • Distributional analysis of the stage 3 tax cuts
    PDF icon (405 KB) MS Word (131 KB)
    Advice provided to Mr Adam Bandt MP: 28 July 2021
    Completed response released: 29 July 2021
  • Profitable corporations to return JobKeeper payments
    PDF icon (292 KB) MS Word (49 KB)
    Advice provided to Mr Adam Bandt MP: 22 April 2021
    Completed response released: 4 May 2021
  • Interest withholding tax for financial institutions
    PDF icon (276 KB) MS Word (80 KB)
    Advice provided to Senator Andrew Bragg: 8 April 2021
    Completed response released: 13 April 2021
  • Billionaire’s tax
    PDF icon (278 KB) MS Word (89 KB)
    Advice provided to Mr Adam Bandt MP: 25 March 2021 
    Completed response released: 1 April 2021
  • Lost revenue from the original mining tax
    PDF icon (285 KB) MS Word (124 KB)
    Advice provided to Mr Adam Bandt MP: 24 February 2021 
    Completed response released: 30 March 2021
  • A mining super profits tax
    PDF icon (250 KB) MS Word (85 KB)
    Advice provided to Mr Adam Bandt MP: 24 February 2021 
    Completed response released: 30 March 2021

 

2020

  • Loss of public revenue and a distributional analysis of the tax cuts packages
    PDF icon (311 KB) MS Word (93 KB)
    Advice provided to Mr Adam Bandt MP: 5 November 2020
    Completed response released: 17 November 2020
  • Australian Federal Integrity Commission and Commonwealth Parliamentary Standards Commissioner
    PDF icon (263 KB) MS Word (89 KB)
    Advice provided to Dr Helen Haines MP: 14 October 2020 
    Completed response released: 16 October 2020
  • Coalition parties' election commitments (Indi) 2019 – update following 2019-20 Mid-Year Economic and Fiscal Outlook
    PDF icon (227 KB) MS Word (32 KB)
    Advice provided to Dr Helen Haines MP: 17 April  2020 
    Completed response released: 09 October 2020
  • Establish the Australian Local Power Agency
    PDF icon
     (279 KB) MS Word (120 KB)
    Advice provided to Dr Helen Haines MP: 16 September 2020 
    Completed response released: 23 September 2020 
  • Servicing public debt
    PDF icon 
    (486 KB)
    Advice provided to Mr Adam Bandt MP: 13 August 2020 
    Completed response released: 18 September 2020 
  • Impact of accelerating Stage 2 personal income tax cuts
    PDF icon
     (238 KB) MS Word (51 KB)
    Advice provided to Mr Adam Bandt MP: 20 July 2020 
    Completed response released: 18 September 2020 
  • Exempting historic vehicle imports from the luxury car tax
    PDF icon
     (204 KBMS Word (86 KB)
    Advice provided to the Hon Julian Hill MP: 27 February 2020 
    Completed response released: 20 May 2020 
  • Increase JobSeeker Payment
    PDF icon
     (564 KBMS Word (141 KB)
    Advice provided to the Senate Community Affairs References Committee: 17 March 2020 
    Completed response released: 30 April 2020 
  • Budget savings from single parents
    PDF icon
     (220 KB
    Advice provided to Senator Richard Di Natale: 12 February 2020 
    Completed response released: 28 February 2020 

 

2019

  • Common group insurance
    PDF icon
     (221 KB) MS Word (100 KB)
    Advice provided to Senator Richard Di Natale5 July 2019
    Completed response released: 17 September 2019
  • Personal Income Tax Plan
    PDF icon (242 KB) MS Word (106 KB)
    Advice provided to Senator Chris Ketter: 26 June 2019
    Completed response released: 28 June 2019
  • Tax cuts package
    PDF icon (210 KB) MS Word (100 KB)
    Advice provided to Senator Richard Di Natale: 26 June 2019
    Completed response released: 28 June 2019
  • Revenue implications of setting mandatory Government fleet electric vehicle purchasing targets
    PDF icon (229 KB) MS Word (133 KB)
    Advice provided to Senator Tim Storer, Senate Select Committee on Electric Vehicles: 11 January 2019
    Completed response released: 30 January 2019
  • Revenue implications of changes to vehicle taxation measures – Fringe benefits tax exemption
    PDF icon (230 KB) MS Word (94 KB)
    Advice provided to Senator Tim Storer: 14 December 2018
    Completed response released: 30 January 2019
  • Applying a road user charge to electric vehicles
    PDF icon (262 KB) MS Word (122KB)
    Advice provided to Senator Tim Storer: 7 December 2018
    Completed response released: 30 January 2019
  • Revenue implications of changes to vehicle taxation measures
    PDF icon (329 KB) MS Word (169 KB)
    Advice provided to Senator Tim Storer: 4 December 2018
    Completed response released: 30 January 2019

 

2018

  • Higher education (consolidation)
    PDF icon (317 KB) MS Word (133 KB)
    Advice provided to Senator Richard Di Natale: 5 December 2018
    Completed response released: 12 December 2018
  • The PaRRTy is over
    PDF icon (243 KB) MS Word (101 KB)
    Advice provided to Senator Richard Di Natale: 29 October 2018
    Completed response released: 12 December 2018
  • Postgraduate income support
    PDF icon (198 KB) MS Word (216 KB)
    Advice provided to Senator Richard Di Natale: 12 September 2018
    Completed response released: 12 December 2018
  • Securing the value of our resources – End fossil fuel subsidies
    PDF icon (220 KB) MS Word (229 KB)
    Advice provided to Senator Richard Di Natale: 9 August 2018
    Completed response released: 12 December 2018
  • Liberal Democrats’ tax policy
    PDF icon (265 KB) MS Word (234 KB)
    Advice released by Senator David Leyonhjelm on 29 November 2018 in the explanatory memorandum to the private Senator’s bill Lower Tax Bill 2018
    Advice
    provided to Senator David Leyonhjelm: 12 September 2018
    Completed response released: 29 November 2018
  • Dividend imputation credit refunds – further information
    PDF icon (207 KB) MS Word (100 KB)
    Advice provided to the Hon Matt Thistlethwaite MP: 19 November 2018
    Completed response released: 20 November 2018
  • Pension assets test – equity for rural pensioners
    PDF icon (172 KB) MS Word (202 KB)
    Advice provided to Ms Cathy McGowan AO MP: 4 June 2018
    Completed response released: 21 September 2018
  • Magnetic Resonance Imaging (MRI) licences for Mount Barker and Victor Harbor
    PDF icon (325 KB) MS Word (205 KB)
    Advice provided to Ms Rebekha Sharkie MP: 23 August 2018
    Completed response released: 19 September 2018
  • Personal Income Tax Plan
    PDF icon (1,680 KB) MS Word (234 KB)
    Advice provided to Senator Ketter, Senate Economics Legislation and References Committees: 13 June 2018
    Partial response 2 of 2 released: 13 June 2018
  • Personal Income Tax Plan
    PDF icon (226 KB) MS Word (229 KB)
    Advice provided to Senator Ketter, Senate Economics Legislation and References Committees: 5 June 2018
    Partial response 1 of 2 released: 5 June 2018
  • Personal Income Tax Plan
    PDF icon (184 KB) MS Word (219 KB)
    Advice provided to Senator Richard Di Natale: 1 June 2018
    Completed response released: 6 June 2018
  • Dividend imputation credit refunds
    PDF icon (264 KB) MS Word (248 KB)
    Advice provided to Senator David Leyonhjelm: 4 May 2018
    Completed response released: 8 May 2018
    • Related responses to Questions on Notice taken by the PBO
      No. 2 PDF icon (141 KB)
      No. 3 PDF icon (145 KB) 
      No. 4 PDF icon (145 KB) 
      PBO responses provided: 3 July 2018
  • Tax and regulate cannabis
    PDF icon (231 KB) MS Word (233 KB)
    Advice provided to Senator Richard Di Natale: 19 April 2018
    Completed response released: 23 April 2018

 

2017

  • Improving wage growth
    PDF icon (178 KB) MS Word (207 KB)
    Advice provided to Senator Richard Di Natale: 23 November 2017
    Completed response released: 14 December 2017
  • Higher education and vocational education and training
    PDF icon (252 KB) MS Word (235 KB)
    Advice provided to Senator David Leyonhjelm: 13 October 2017
    Completed response released: 19 October 2017
  • Higher threshold for regional student HELP repayments
    PDF icon (200 KB) MS Word (212 KB)
    Advice provided to Ms Cathy McGowan AO MP: 7 September 2017
    Completed response released: 14 September 2017
  • Savings account
    PDF icon (201 KB) MS Word (217 KB)
    Advice provided to Senator David Leyonhjelm: 21 April 2017
    Completed response released: 8 September 2017
  • Foreign aid
    PDF icon (180 KB) MS Word (211 KB)
    Advice provided to Senator David Leyonhjelm: 19 April 2017
    Completed response released: 8 September 2017
  • Permanent migration
    PDF icon (201 KB) MS Word (219 KB)
    Advice provided to Senator David Leyonhjelm: 24 March 2017
    Completed response released: 8 September 2017
  • Welfare payments
    PDF icon (223 KB) MS Word (233 KB)
    Advice provided to Senator David Leyonhjelm: 6 March 2017
    Completed response released: 8 September 2017
  • Higher education and vocational education and training
    PDF icon (270 KB) MS Word (235 KB)
    Advice provided to Senator David Leyonhjelm: 11 January 2017
    Completed response released: 8 September 2017
  • Health
    PDF icon (232 KB) MS Word (208 KB)
    Advice provided to Senator David Leyonhjelm: 6 December 2016
    Completed response released: 8 September 2017
  • Tax
    PDF icon (286 KB) MS Word (237 KB)
    Advice provided to Senator David Leyonhjelm: 5 December 2016
    Completed response released: 8 September 2017
  • General spending cuts
    PDF icon (163 KB) MS Word (209 KB)
    Advice provided to Senator David Leyonhjelm: 10 November 2016
    Completed response released: 8 September 2017
  • Foreign investment
    PDF icon (167 KB) MS Word (203 KB)
    Advice provided to Senator David Leyonhjelm: 10 November 2016
    Completed response released: 8 September 2017
  • Labour market
    PDF icon (157 KB) MS Word (208 KB)
    Advice provided to Senator David Leyonhjelm: 1 November 2016
    Completed response released: 8 September 2017
  • Legalising marijuana
    PDF icon (193 KB) MS Word (219 KB)
    Advice provided to Senator David Leyonhjelm: 21 September 2016
    Completed response released: 8 September 2017
  • School education
    PDF icon (169 KB) MS Word (211 KB)
    Advice provided to Senator David Leyonhjelm: 13 September 2016
    Completed response released: 8 September 2017
  • Taxation of Uber and taxis
    PDF icon (174 KB) MS Word (211 KB)
    Advice provided to Senator David Leyonhjelm: 13 September 2016
    Completed response released: 8 September 2017
  • Financing state property tax reform
    PDF icon (198 KB) MS Word (214 KB)
    Advice provided to Senator Richard Di Natale: 18 November 2016
    Completed response released: 17 July 2017

 

2015

  • Legalising marijuana
    PDF icon (241 KB) MS Word (192 KB)
    Advice provided to Senator David Leyonhjelm: 18 December 2015
  • Tariff revenue impacts of the Korea, Japan and China free trade agreements
    PDF icon (449 KB) MS Word (327 KB)
    Advice provided to Senator Peter Whish-Wilson: 7 August 2015
  • Update of major yet to be legislated payment measures
    PDF icon (255 KB) MS Word (187 KB)
    Advice provided to Mr Andrew Laming MP: 27 February 2015


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