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Below we take a deeper dive into how the Federal Budget 2023-24 impacts the medical sector. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Bulk-billing ","type":"text"}]},{"type":"paragraph","content":[{"text":"One of the changes grabbing the lion’s share of the headlines is the increase in the bulk-billing incentive. The change will start 1 November 2023 and will mean a GP who bulk bills an eligible patient for a standard consultation in a metropolitan area, will receive a bulk billing incentive benefit of $20.65 instead of $6.85. In remote areas, the bulk billing incentive for a standard consultation will increase from $13.15 to $39.65. This only applies to children under 16 (estimated to be 5.1 million people) and pension and concession card holders (estimated to be 7.9 million people). ","type":"text"}]},{"type":"paragraph","content":[{"text":"While this is good news for practices already bulk-billing these patients, we don’t believe this alone will revitalise bulk-billing rates, however it is still a positive move. Furthermore, as there is no significant movement in the Medicare rebate amounts, many patients will see no impact from this measure. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Prescriptions ","type":"text"}]},{"type":"paragraph","content":[{"text":"The government also plans to introduce an ability for patients to purchase two months' worth of medicine on a single prescription for 300 common medicines. This is aimed at halving patients’ visits to the GP and pharmacy, plus is estimated to save patients up to $180 per year for each eligible medicine they take. Commonwealth concession card holders will save up to $43.80 a year per medicine. ","type":"text"}]},{"type":"paragraph","content":[{"text":"This is likely to be of some benefit to patients who regularly use the 300 common medicine the scheme is designed for. The halving of GP visits however is very much contingent on each patients’ circumstances and is likely not to be an automatic halving of GP visits for patients under the scheme. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Furthermore, it is likely to result in a significant reduction in revenue for pharmacies, especially for those is regional areas, which tend to be more focused on dispensing than some of the larger city-based pharmacies. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"The Pharmaceutical Benefits Scheme (PBS) ","type":"text"}]},{"type":"paragraph","content":[{"text":"Medicines, including those used to treat COVID-19 and cystic fibrosis, are being expanded or added to the PBS, saving patients thousands of dollars a year ($2.2b). This is very positive news for those that need the medicines. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Making it easier to get the healthcare you need ","type":"text"}]},{"type":"paragraph","content":[{"text":"The budget included several measures directed at making access to healthcare easier: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Extension of the PHN after hours program for another two years ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"8 new Medicare Urgent Care Clinics to be supported ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Increase in Medicare rebate for 60 minutes or longer consults ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"New and amended MBS items to help protect against heart disease ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Continuing to expand mental health support for a range of patients ","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Tackling smoking and vaping ","type":"text"}]},{"type":"paragraph","content":[{"text":"The budget also includes measures designed to reduce smoking and vaping rates, and improve cancer outcomes: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Increasing the tobacco tax by 5% ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Proposed stronger regulation and enforcement on e-cigarettes ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"New quit campaign, including discouraging vaping ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"New lung cancer screening program ","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Growing the health workforce ","type":"text"}]},{"type":"paragraph","content":[{"text":"Another positive outcome is the strong focus in the budget on growing the nursing workforce, especially in regional areas. The government is proposing an additional 6,000 clinical placements for nurses in primary care and aged care, an additional 1,850 post graduate scholarships and an incentive to get 500 nurses back in the workforce. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Medicare rebates will be increased by 30% for care provided by nurse practitioners, which could benefit GP practices and patient care. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Plus, pharmacists will be able to administer National Immunisation Program vaccines at no costs to patients. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Aged care ","type":"text"}]},{"type":"paragraph","content":[{"text":"Aged care workers will receive their largest ever pay rise of 15%. The wage rise will deliver cost-of living relief for over 250,000 aged care workers. It is the largest ever pay increase in the history of the Fair Work Act. ","type":"text"}]},{"type":"paragraph","content":[{"text":"An additional 9,500 home care packages have also been made available, to meet the growing preference for older people to continue to live independently in their own home. ","type":"text"}]},{"type":"paragraph","content":[{"text":"In addition: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"There are new incentives for GPs to allow aged care residents to access primary care. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"The introduction of a new regulatory framework and prudential model to enable changes to how providers are regulated. ","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Preventative health ","type":"text"}]},{"type":"paragraph","content":[{"text":"New measures for preventative health include: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Disease control: ","type":"text","marks":[{"type":"bold"}]},{"text":"The budget includes the first steps towards establishing a world-class Centre for Disease Control, to better prepare Australia for future pandemics. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Dental: ","type":"text","marks":[{"type":"bold"}]},{"text":"Additional 30,000 adults will be eligible to review dental treatment as public patients. ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+medical&utm_term=7018t0000009NeT","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". ","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited. ","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2023-05-11 03:48","tags":[null,"Business Advisory"],"title":"How the Federal Budget 2023 impacts the medical sector","author":"a85993dd-b3ee-4337-81ad-d70241e31eaf","adviser":"44d9f724-ac63-4a40-9c10-c3dda21676c6","settings":[{"seo":{"_uid":"98db15ad-c585-4b55-a610-4401016adce2","title":"How the Federal Budget 2023 impacts the medical sector","plugin":"seo_metatags","og_image":"","og_title":"","description":"Federal Budget 2023: Impact on the medical sector. Full coverage here. ","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"0fdc4174-deef-43f5-891d-a164e98beb0f","component":"page_settings","seokeywords":"budget 2023, 2023 budget summary, federal budget medical, medical sector update","robots_ignore":false,"location_available":"au"}],"component":"article","card_asset":{"id":80933,"alt":"Healthcare","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1200x286/7b4ae34991/healthcare.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","sub_heading":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"budget 2023, 2023 budget summary, federal budget medical, medical sector update","featured_image":{"id":80933,"alt":"Healthcare","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1200x286/7b4ae34991/healthcare.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"f7abda8d-bc0d-4fd9-9acd-45ddd00abb64,40cb882e-e9ed-43ab-8c23-5b4edb43ed0d"},"slug":"budget-2023-medical-sector","full_slug":"insights/article/budget-2023-medical-sector","sort_by_date":null,"position":-9500,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"90698998-29e5-4f0d-be95-b14ea8dc516d","first_published_at":"2023-05-11T03:07:00.000Z","release_id":null,"lang":"default","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"How the Federal Budget 2023 will impact Agriculture","created_at":"2024-07-17T07:38:03.245Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:52:37.260Z","id":47332,"uuid":"140cf3ad-c77f-40a2-8daa-0c4b3f7e71d6","content":{"_uid":"196124c5-6670-4be9-b4f2-b0b2a32644d8","body":[{"_uid":"d03b7815-c64a-4bb2-908f-f597e6bfbb37","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"10 May 2023","type":"text"}]},{"type":"paragraph","content":[{"text":"Last night we saw the first full budget from the Albanese Labor government, with biosecurity the big winner for the Department of Agriculture, Fisheries and Forestry as the nation looks to protect the successive record years of production from pests, weeds and diseases. Let us take a deeper dive into the biosecurity wins and other measures impacting the agribusiness sector for the 2023-24 budget.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Biosecurity","type":"text"}]},{"type":"paragraph","content":[{"text":"With Foot-and-Mouth Disease (FMD), Lumpy Skin Disease (LSD) and African Swine Fever (ASF), some of the many but more commonly heard of biosecurity threats on the nations doorsteps, farmers will welcome the increased funding aimed at protecting the industry. On the flip side though, they will be asked to dig a little deeper as one of the financial contributors to this increase. ","type":"text"}]},{"type":"paragraph","content":[{"text":"With what was a declining budget over the forward estimates, the government has committed just over $1bn in new biosecurity investment over the next four years to keep up with the increased threats faced today and in the future. This includes $845m over four years going towards maintaining biosecurity policy, operational and technical functions on a sustainable basis. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The Indigenous Ranger Biosecurity Program is supported with $40.6m over four years to protect our Northern Australia coastline from biosecurity risks. With proximity to Indonesia, Timor-Leste and approx. 4kms separating PNG to the Torres Strait Islands, this is an important frontline against the biosecurity risks mentioned. ","type":"text"}]},{"type":"paragraph","content":[{"text":"However, biosecurity is a shared responsibility from those that visit our shores, import goods into Australia, or those that produce Australia’s food and fibre. As such, from 1 July 2024 a new Biosecurity Protection Levy on all domestic agricultural, fisheries and forestry producers will commence. The levy will collect an amount equivalent to an extra 10% of 2020-21 levy rates or another comparable metric where such levies are not in place. The levy not commencing until 1st July 2024 ensures there is time to plan and negotiate new arrangements.","type":"text"}]},{"type":"paragraph","content":[{"text":"For producers, some of these increases based on levy rates as of 1 July 2020, are as follows:","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A cattle (grass fed) producer will pay an extra 50 cents per head (cattle and livestock producers charge)","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A cotton producer will pay an extra 22.5 cents per 227kg bale (cotton levy)","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"An egg producer will pay an extra 3.25 cents per chick (eggs promotion levy)","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Live Sheep Export Phase Out","type":"text"}]},{"type":"paragraph","content":[{"text":"Leading into the election, the Federal Labor Party were open about their intention of phasing out the live sheep export industry, and that promise is now turning into a commitment. Impacting the WA sheep industry, $5.6m over two years has been committed for an independent assessment and consultation process to be undertaken that will make recommendations to the government about how and when to phase out live sheep exports by sea. Time will tell whether this commitment will lead onto the Live Cattle Export market in future budgets or terms of office. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Australian Animal Welfare Strategy","type":"text"}]},{"type":"paragraph","content":[{"text":"Last active in 2014, the government has committed $5m to develop a new Australian Animal Welfare Strategy to strengthen animal welfare transparency and assurance as the country looks to gain greater market access with Free-Trade Agreements, especially with the EU negotiations still being undertaken, and animal welfare under increasing scrutiny. This announcement complements the previous budget announcement in October 2022 to establish an Inspector-General of Animal Welfare and Live Animal Exports. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Instant Asset Write-Off","type":"text"}]},{"type":"paragraph","content":[{"text":"For 12 months from 1st July 2023, small businesses with annual turnover of less than $10m will be able to immediately deduct eligible assets costing less than $20,000. A small win for the instant asset write-off as it was due to drop to $1,000, and supply chain issues have presented challenges in receiving plant and equipment purchased before June 30th. ","type":"text"}]},{"type":"paragraph","content":[{"text":"A permanent lift to the instant asset write-off would greatly assist in future capital expenditure replenishment. Yet, given the inflationary pressures and rising acquisition costs of plant and equipment, a higher limit would have also been welcomed to allow for more significant purchases. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Increased deductions for SMB expenditure on electrification and energy efficiency","type":"text"}]},{"type":"paragraph","content":[{"text":"An additional 20% deduction will be available for small and medium business (aggregated turnover of less than $50m) expenditure supporting electrification and energy efficiency. This measure includes assets that upgrade to more efficient electrical goods, such as energy-efficient fridges, and demand management assets, such as batteries or thermal energy storage. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Total expenditure for this measure will be capped at $100,000, with a maximum additional tax deduction available being $20,000 per business. This applies to eligible assets or upgrades first used or installed ready for use between 1 July 2020 and 30 June 2024. Another temporary measure from the government giving business owners just 12 months to plan, act, and deliver on capital expenditure. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Pacific Australia Labour Mobility (PALM) program","type":"text"}]},{"type":"paragraph","content":[{"text":"With the labour market continuing to have a current unemployment rate of 3.5%, which is predicted to rise to 4.5% by the June quarter of 2025, the agricultural industry and especially horticulture, will continue to turn to programs encouraging overseas workers coming to our shores. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Whilst there are new investments to skill-related developments, community liaison officers for Pacific workers, and strengthened worker protections and compliance operations in Australia, there were no new announcements to address the ongoing labour shortages and improve access for smaller producers. Therefore, the industry may see this as a bit of a missed opportunity.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Natural Heritage Trust","type":"text"}]},{"type":"paragraph","content":[{"text":"With a focus on sustainable farming practices, $302m has been committed over five years for the Climate-Smart Agriculture package, which aims to drive agricultural productivity, competitiveness, and sustainability by supporting farmers to:","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Adopt climate-smart practices that reduce emissions and build resilience to climate change","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Understand and benefit from participation in carbon and biodiversity markets ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Apply natural resource management practices that improve soil health and protect natural capital and biodiversity","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"To aid the adoption of climate-smart, sustainable agricultural practice, $40.7m will be invested to support a network of Sustainable Agriculture Facilitators, which will provide services to improve farmers knowledge and uptake of climate-smart practices, as well as aid farmers’ understanding of carbon and biodiversity markets. This will greatly assist agribusinesses when they look to make critical investment decisions for their future sustainability. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"National Soil Action Plan","type":"text"}]},{"type":"paragraph","content":[{"text":"With healthy and fertile soils being an integral part of faming sustainably, $20m has been set aside to partner with state and territories to implement a National Soil Action Plan, along with $36m from the Natural Heritage Trust to implement a national soil monitoring program. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Agriculture Biodiversity Stewardship Market scheme","type":"text"}]},{"type":"paragraph","content":[{"text":"The commencement of the issue of biodiversity stewardship certificates under the scheme, the sale of which would be treated as primary production income, will be delayed till 1 July 2024. The delayed introduction aligns the commencement with the Nature Repair Market (NRP), which is part of the government's Nature Positive Plan.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Australian Carbon Credit Units","type":"text"}]},{"type":"paragraph","content":[{"text":"$$18.1m has been allocated over two years to implement priority reforms to the operation of the Australian Carbon Credit Unit (ACCU) scheme as part of the Government’s initial response to the Independent Review of Australian Carbon Credit Units. Functions relating to method development activities for ACCUs have been transferred from the Clean Energy Regulator to the Department of Climate Change, Energy, the Environment and Water.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Disaster Management","type":"text"}]},{"type":"paragraph","content":[{"text":"Not so long ago, Australia faced severe bushfires before a period of storms and floods impacted towns and regions, while Tropical Cyclones continue to impact our Northern regions. With the East Coast of Australia drying out this season, it would be expected that many will face grass and bushfires later this year. In 2020, nearly 70% of Australians were impacted by a natural disaster of some sort. ","type":"text"}]},{"type":"paragraph","content":[{"text":"In 2023‑24, the Government is providing $200m through the Disaster Ready Fund to support projects like levee upgrades, seawalls, and bushfire risk reduction projects and $236m will be spent over the next decade to address to remediate high priority flood warning infrastructure and address critical reliability risks. The Bureau of Meteorology will acquire, upgrade, and integrate local and state government-owned rain and river gauges into its existing flood warning network.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Water","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will provide $148.6m over four years towards the sustainability of the Murray-Darling Basin. This funding includes $103.7m for the Murray-Darling Basin Authority (MDBA) to prepare for and undertake the first statutory review of the Murray-Darling Basin Plan 2012, with updated science to enable the Basin to adapt to the impacts of climate change. $44.9m has been allocated to provide advice and work with Basin states as well as affected communities on the Basin Plan. ","type":"text"}]},{"type":"paragraph","content":[{"text":"There were also significant savings, with multiple water projects being cancelled including the Dungowan Dam in NSW and Emu Swamp Dam in QLD and the Fingal Irrigation Scheme in TAS and Southern Forests Irrigation Scheme in WA. These savings total $832.2m. The dam wall raising project for Wyangala Dam in NSW and the Hughenden Irrigation Scheme project in QLD remain deferred for now. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Heavy Vehicles","type":"text"}]},{"type":"paragraph","content":[{"text":"With the agricultural sector relying on the movement of produce by road, there will be some impact for the transportation costs incurred in these road movements. The Heavy Vehicle Road User Charge rate will be increasing from a rate of 27.2 cents per litre in 2023-24 to 32,4 cents per litre in 2025-26. This budget measure is expected to raise around $1.1bn for the bottom line. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023/24 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+agriculture+recap&utm_term=7018t0000009NeT ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". ","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Sources:","type":"text","marks":[{"type":"bold"},{"type":"italic"}]}]},{"type":"ordered_list","attrs":{"order":1},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Budget fact sheets","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.agriculture.gov.au/about/reporting/budget/factsheets/2023-24 ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":", Agriculture.gov, 2023","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Budget overview","type":"text","marks":[{"type":"link","attrs":{"href":"https://budget.gov.au/content/overview/download/budget_overview.pdf ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":", Budget.gov, 2023","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Delivering for a peaceful, prosperous and resilient Pacific","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.foreignminister.gov.au/minister/penny-wong/media-release/delivering-peaceful-prosperous-and-resilient-pacific","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":", Minister for Foreign Affairs, 2023","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Budget 2023-24","type":"text","marks":[{"type":"link","attrs":{"href":"https://budget.gov.au/content/bp2/download/bp2_2023-24.pdf ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":", Budget.gov, 2023","type":"text"}]}]}]},{"type":"paragraph"},{"type":"paragraph"}]},"_editable":"","component":"rich_text"}],"date":"2023-05-10 03:11","tags":[null,"AgriBusiness"],"title":"How the Federal Budget 2023 will impact Agriculture","author":"7b962a9b-f038-4806-900e-00d53287b901","adviser":"2326f763-7d98-4f32-a0a2-9707455116ec","settings":[{"seo":{"_uid":"6c071365-e35c-419e-a319-3b0f8a36471e","title":"How the Federal Budget 2023 will impact Agriculture","plugin":"seo_metatags","og_image":"","og_title":"","description":"Federal Budget 2023: Updates to Agribusiness sector. Full coverage here. ","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"6bda372b-9ecc-4800-a6a9-206bb47c921d","component":"page_settings","seokeywords":"budget 2023, 2023 budget summary, federal budget GST","robots_ignore":false,"location_available":"au"}],"component":"article","card_asset":{"id":90301,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/d4d0e15f04/agriculture.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","sub_heading":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"budget 2023, 2023 budget summary, federal budget GST","featured_image":{"id":90301,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/d4d0e15f04/agriculture.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"f7abda8d-bc0d-4fd9-9acd-45ddd00abb64,dbeb0dcc-a4d0-4d9e-902c-474c33ab0bcd"},"slug":"budget-2023-agribusiness-recap","full_slug":"insights/article/budget-2023-agribusiness-recap","sort_by_date":null,"position":-9490,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"3350b8e8-1dc7-45bd-814d-de9d4b1951cf","first_published_at":"2023-05-10T03:19:00.000Z","release_id":null,"lang":"default","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Federal Budget 2023: Education sector update","created_at":"2024-07-17T07:38:02.051Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:52:38.251Z","id":47331,"uuid":"2a9c51dd-85fc-4a9f-85a0-a19491adf436","content":{"_uid":"782221b5-0174-49f9-abc2-13ab1da73bea","body":[{"_uid":"8012b972-5e1a-40f7-a476-be6ebc7c4d5a","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"10 May 2023","type":"text"}]},{"type":"paragraph","content":[{"text":"Following the Federal Budget 2023, several announcements were made in relation to the education sector. The biggest beneficiaries of these were in the childcare sector, with additional funding for students and worker training and placements, while the other sectors will also benefit from additional funding for scholarships and apprenticeships. Here’s a closer look at what these changes include.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Childcare ","type":"text"}]},{"type":"paragraph","content":[{"text":"Funding has increased to help build and retain teachers and centre directors (with a focus on regional and remote areas and First Nations peoples), including:","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Subsidies or allowances for training for up to 75,000 people","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Funding for tertiary students doing course placements for up to 6,000 people ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Funding for workers undertaking course placements for up to 2,000 people","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"More funding has also been added to improve the delivery of Additional Child Care Subsidy (ACCS) and detect fraud. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Primary & Secondary sector","type":"text"}]},{"type":"paragraph","content":[{"text":"Updates for primary and secondary sectors include:","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Funding over 2 years to improve attendance and outcomes in regional Australia","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Funding for up to 5,000 scholarships to attract more high-quality candidates to teaching","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Extending teaching bursaries to more people in other careers, focusing on improving diversity in teaching","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A pilot program to find new ways to reduce teacher workloads and maximise teaching time","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Funding to raise the profile of the teaching profession in general","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Tertiary sector","type":"text"}]},{"type":"paragraph","content":[{"text":"Updates for the tertiary sector include:","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Extension for two years to the Women in STEM cadetships and apprenticeship programs focusing on women, people with disabilities, First Nations, and regional areas","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Funding for up to 300,000 TAFE and vocational education training places are to become fee-free to assist with the cost of living challenges","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Waiver of some minor historical debts connected to transitioning loan details to ATO","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Overall, the additional funding to these sectors will be welcomed by the community as a positive step towards investing in education and training. Nevertheless, the budget seems predominately skewed towards training rather than being more encompassing in its approach to the wider issues facing the sector as a whole and there is potentially much more that could be done to help the education sector thrive. ","type":"text"}]},{"type":"paragraph","content":[{"text":"For more information, check out the full coverage from the Federal Budget 2023 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+education&utm_term=7018t0000009NeT","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". Alternatively, get in touch with us today to see how these changes could impact you. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited.","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2023-05-10 01:24","tags":[null,"Education"],"title":"Federal Budget 2023: Education sector update","author":"0698c2e6-b357-4984-8027-b57a12a3525a","adviser":"effa9a83-8fa7-4ccd-9817-1348f8c47a77","settings":[{"seo":{"_uid":"a9e3e47c-ed04-4a91-8d00-123b5980552c","title":"Federal Budget 2023: Education sector update","plugin":"seo_metatags","og_image":"","og_title":"","description":"Federal Budget 2023: Changes for the education sector. Full coverage here. 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Let’s dive in. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Global and Domestic Minimum Tax","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has announced it will make further progress towards the implementation of key aspects of the OECD’s Base Erosion and Profit Shifting (BEPS) Project. ","type":"text"}]},{"type":"paragraph","content":[{"text":"In accordance with these objectives, the Government will be introducing a 15% global minimum tax for large multinational enterprises through the introduction of two key measures:","type":"text"}]},{"type":"ordered_list","attrs":{"order":1},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"The Income Inclusion Rule. ","type":"text","marks":[{"type":"bold"}]},{"text":"Effective for income years starting on or after 1 January 2024. Broadly, this rule will allow Australia to claim top-up tax on undertaxed profits of an Australian entity’s foreign subsidiaries, where they are in tax jurisdictions with no domestic minimum tax implemented.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"The Undertaxed Profits Rule.","type":"text","marks":[{"type":"bold"}]},{"text":" Effective for income years starting on or after 1 January 2025. Broadly, this rule will allow Australia to claim a proportion of any top-up tax on profits of a foreign headquartered multinational if it has income in a jurisdiction, which is taxed below the global minimum rate of 15% and where the Income Inclusion Rule does not apply. The share is based on the proportion of the large multinational group’s employees and the value of tangible assets in Australia, relative to other countries. ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"In addition to the above, the Government will be introducing a 15% domestic minimum tax for income years starting on or after 1 January 2024. The domestic minimum tax will operate by providing Australia the first claim on a top-up tax for any domestic income that is low-taxed, for example if the effective Australian tax rate falls below 15%. ","type":"text"}]},{"type":"paragraph","content":[{"text":"These rules will apply to entities with annual global revenue of EUR750 million or more (approx. A$1.2 billion).","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Expansion of General Anti-Avoidance Rules","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has announced it will expand the scope of the general anti-avoidance rules for income tax within Part IVA of the ITAA 1936, so that it will apply to schemes that: ","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tReduce tax paid in Australia by accessing a lower withholding tax rate on income paid to foreign residents; and ","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tSchemes that achieve an Australian income tax benefit, even where the dominant purpose was to reduce foreign income tax. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The measure will apply to income years commencing on or after 1 July 2024, regardless of whether the scheme was entered into before that date. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Amended Start Date of Franked Distribution Measure","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government has amended the start date of the previously announced 2016-17 MYEFO measure ‘Tax Integrity’ – franked distributions funded by capital raisings. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Broadly, this measure was introduced to prevent a company from attaching franking credits to distributions where the distribution was funded directly or indirectly by capital raising activities that result in the issue of new equity interests. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The measure, which was previously announced to apply retroactively from 19 December 2016, will instead apply from 15 September 2022. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+international+tax&utm_term=7018t0000009NeT ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":".","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited. ","type":"text"}]},{"type":"paragraph"}]},"_editable":"","component":"rich_text"}],"date":"2023-05-10 00:23","tags":["Accounting and Tax"],"title":"The Federal Budget 2023: International Tax","author":"695a05c6-776a-45ab-8549-d1643bf3ee4b","adviser":"7c235e48-faf8-4568-bb6b-490739e06e5e","settings":[{"seo":{"_uid":"7ed924c1-290e-41bf-a911-c9a897d6952b","title":"The Federal Budget 2023: International Tax","plugin":"seo_metatags","og_image":"","og_title":"","description":"Federal Budget 2023: Updates to international tax. Full coverage here. 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","created_at":"2024-07-17T07:37:59.798Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:52:40.194Z","id":47329,"uuid":"673a9b82-1324-4659-9411-8060747d6670","content":{"_uid":"a987be43-f72d-4ae6-a123-cd12d557a329","body":[{"_uid":"6394b6dd-9d55-49ff-946c-4c0bec402858","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"10 May 2023","type":"text"}]},{"type":"paragraph","content":[{"text":"As outlined in the Federal Budget 2023, The Australian Taxation Office (ATO) will be given an additional $588.8 million over 4 years from 1 July 2023 to continue to undertake activities that promote GST compliance. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Specifically, the aim of the increased ATO activities is to ensure that businesses meet their GST compliance obligations, including accurately accounting for and remitting GST, and correctly claiming GST refunds. It is understood that part of the funding to be provided will also be used by the ATO to develop more sophisticated analytical tools to deal with emerging risks to the GST system.","type":"text"}]},{"type":"paragraph","content":[{"text":"The Federal Government estimates that over the 5 years from 2022–23 to 2026-27, ATO activities will lead to an increase in GST receipts by $3.8 billion, and other tax receipts by an additional $3.8 billion.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What is your GST risk?","type":"text"}]},{"type":"paragraph","content":[{"text":"Businesses should prepare for increased ATO GST compliance activities by:","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Undertaking a gap analysis to assess the GST governance framework that exists against the GST governance framework that should be in place. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Developing or improving the GST governance framework to overcome any deficiencies identified as part of the gap analysis.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Documenting or updating GST policies and procedures, as well as key controls. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Testing the GST risk management and governance framework, the outcomes of which should be documented in appropriate reports or management self-assessments.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Contemporaneously collecting evidence which demonstrates that a GST control framework exists, has been appropriately designed and is operating effectively in practice.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Undertaking a GST Analytical Tool (GAT) analysis to explain any differences between audited financial statements and the GST reported on Business Activity Statements (BAS).","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Assessing the level of risk associated with the GST treatment applied to sales and purchases transactions.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Obtaining GST advice and/or a private ruling on material and/or irregular transactions.","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Ensuring key stakeholders have had adequate GST training.","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Relevantly, the ATO has previously released detailed guidance on how to conduct a review of an entity’s GST control framework. This guidance also explains how to undertake data and transaction testing to ensure business systems are creating, capturing, and correctly reporting GST.","type":"text"}]},{"type":"paragraph","content":[{"text":"Should any GST reporting error and/or GST shortfall be identified as part of the preparation undertaken for any ATO GST compliance activity, it is recommended that this be included in a written voluntary disclosure to the ATO (ideally prior to the commencement of any ATO GST compliance activity). Any voluntary disclosure should also disclose any action taken to prevent or avoid further errors from arising in the future.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+GST&utm_term=7018t0000009NeT ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":".","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited. ","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2023-05-10 00:34","tags":[null,null],"title":"Is your business ready for increased ATO GST compliance activities? ","author":"5a1ce23d-2e63-43fa-a6db-6f1cf1667657","adviser":"35496c08-7ec3-403f-ac70-a2c1b56ae677","settings":[{"seo":{"_uid":"b999a927-4c67-439c-8623-fe0f39c16c63","title":"Is your business ready for increased ATO GST compliance activities? ","plugin":"seo_metatags","og_image":"","og_title":"","description":"Federal Budget 2023: Updates to GST compliance activities. Full coverage here. 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","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Small Business Energy Incentive program ","type":"text"}]},{"type":"paragraph","content":[{"text":"From July 1 2023, the Small Business Energy Incentive program will launch to help small and medium businesses cut energy bills. Businesses with a turnover below $50 million can claim a 20% deduction on eligible assets, including efficient white goods, electrified heating and cooling systems, and installing batteries and heat pumps. The maximum claim amount is $20,000, with up to $100,000 worth of spending eligible. About 3.8 million small and medium-sized businesses are expected to benefit from this initiative. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Innovation funding for SMEs and start ups ","type":"text"}]},{"type":"paragraph","content":[{"text":"The Industry Growth Program receives $392.4 million to assist SMEs and start-ups in priority sectors. The Advanced Strategic Capabilities Accelerator will receive $3.4 billion over ten years to convert innovative technologies into Defence capability with industry collaboration. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"National Reconstruction Fund (NRF) ","type":"text"}]},{"type":"paragraph","content":[{"text":"The Australian government has reiterated its commitment to one of the most substantial initiatives to support the country's industry by investing $61.4 million to create the National Reconstruction Fund Corporation. This corporation will oversee the $15 billion fund the government has already allocated to co-invest in transformative projects within specific industries. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Even though the NRF Corporation will not provide grants, it will finance ventures that promote diversification and innovation in Australia's economy and industry. This means that it will offer backing to crucial sectors such as renewables, medical science, transport, defence capability, forestry and fisheries, resources, and enabling capabilities such as data science, software development, and engineering. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Critical technologies ","type":"text"}]},{"type":"paragraph","content":[{"text":"A $116 million investment in essential technologies is expected to boost economic growth, create new jobs, and enhance technology industries. $101.2 million will be used to support businesses in incorporating quantum and AI technologies, including extending the National AI Centre, establishing an Australian Centre for Quantum Growth, and supporting AI adoption by SMEs. The Powering Australia Industry Growth Centre will also be created to promote advanced technology and expertise under the Australian Made Battery Plan. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Regional empowerment ","type":"text"}]},{"type":"paragraph","content":[{"text":"The budget includes a significant commitment of $1.3 billion over five years to support the transition to clean energy. The funding will be used to decarbonise existing industries, develop new clean energy industries and support manufacturing capacity. The Critical Inputs to Clean Energy Industries Stream will receive $400 million to support sovereign manufacturing capability, while the Industrial Transformation Stream will receive an additional $400 million to reduce emissions at existing regional industrial facilities. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Blow to export grant funding ","type":"text"}]},{"type":"paragraph","content":[{"text":"In 2021, the Export Market Development Grant (EMDG) program, which refunds export promotion expenses for existing and prospective exporters, was significantly updated, leading to a historical low in the amount of grants given to candidates. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The government has decided to decrease funding for the EMDG program, which has been assisting companies for almost half a century, and save $61.0 million over four years, starting in 2023-24. This measure will not affect any funding that has already been committed to or any applications that are currently under assessment. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Targeted support for Apprenticeships ","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will allocate $54.3 million over five years from 2022-23, to introduce a new support model for Australian Apprenticeships by July 2024. The model aims to increase completion rates and diversity of the apprentice workforce. $5.0 million grant funding over three years from 2024-25 will be provided to support women in historically male-dominated trade apprenticeships. This includes education, advice, and cultural support for workplaces and businesses to attract and retain women. The new model will also support women who started non-traditional trade apprenticeships before July 2024. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Supporting transport priorities ","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will allocate $267.4 million over seven years starting 2022–23 to support transport priorities, including safety and productivity. This includes $43.6 million over four years from 2022–23 to create the National Road Safety Action Grants Program. It will support education and awareness, innovation, research, First Nations road safety, and vulnerable road users. ","type":"text"}]},{"type":"heading","attrs":{"level":3},"content":[{"text":"Additional priorities ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"$$21.6 million will be allocated in 2023–24 to extend the ","type":"text"},{"text":"Indigenous Boarding Providers grants program","type":"text","marks":[{"type":"bold"}]},{"text":" for rural and remote First Nations students for an additional year. This extends the ","type":"text"},{"text":"Closing the Gap Outcomes and Evidence Fund","type":"text","marks":[{"type":"bold"}]},{"text":" by two years to 31 December 2026, which provides targeted grant funding to ","type":"text"},{"text":"Aboriginal Community Controlled Organisations","type":"text","marks":[{"type":"bold"}]},{"text":" to deliver improved and co-designed methods of service delivery for First Nations people. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Allocation of $11.6 million over three years from 2023-24 to establish a ","type":"text"},{"text":"Social Enterprise Development Initiative","type":"text","marks":[{"type":"bold"}]},{"text":", which will offer eligible organisations grants, online education, and mentoring to enhance their ability to access capital and participate in social impact investing, resulting in improved social outcomes. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Usage of unspent funding of $34.3 million over two years from 2022-23 for ","type":"text"},{"text":"Financial Wellbeing and Capability","type":"text","marks":[{"type":"bold"}]},{"text":" sub program activities. This includes $32.8 million for additional support for vulnerable individuals, families, and communities in financial crisis, and $1.5 million for a program review. Additionally, $0.4 million in unspent funding will be used in 2023-24 for an Early Learning Childcare Facilities Improvement Grant opportunity. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Allocation of $687.4 million over six years from 2022-23 for sustainable urban development. This includes $211.7 million over three years from 2023-24 for the ","type":"text"},{"text":"Thriving Suburbs Program","type":"text","marks":[{"type":"bold"}]},{"text":" which will provide community infrastructure grants for urban and suburban areas through a competitive program. ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023/24 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+grants&utm_term=7018t0000009NeT","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". ","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited. 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","type":"text"}]},{"type":"paragraph","content":[{"text":"One of the key highlights is the National Reconstruction Fund (NRF) receiving $61.4 million to co-invest in transformational projects across specific industries. The NRF aims to support various sectors, including resources, agriculture, forestry, fisheries, medical science, renewables, low-emission technologies, defence capability, transport, and enabling capabilities like engineering, data science, and software development. ","type":"text"}]},{"type":"paragraph","content":[{"text":"While the NRF Corporation will not offer grants, it will provide funding for initiatives that help diversify and improve Australia's industry and economy. Let's take a closer look at some of the key highlights in specific sectors. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Healthcare","type":"text"}]},{"type":"paragraph","content":[{"text":"The budget includes a $5.7 billion Strengthening Medicare initiative with the largest measure being $3.5 billion to increase bulk billing for GP services to concession card holders and those under 16. There are also programs to enhance after hours GP services, attract more GPs to rural areas, and train more nursing staff in primary care. $445.1 million is allocated for the Workforce Incentive Program to employ more health professionals. For aged care, the government will reallocate $1.7 billion over four years from health and aged care plans to other programs with $515 million allocated for pay increases for aged care workers and $112 million for GPs in Aged Care. There is also funding allocated for improving Australia's digital health infrastructure. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Agriculture and Primary Production ","type":"text"}]},{"type":"paragraph","content":[{"text":"$$302.1 million was allocated to support a climate smart, sustainable agricultural sector including funding for Natural Resource Management organisations, on ground projects, support for farmers to improve soil health and natural resources and funding to maintain delivery capability. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The National Soil Action Plan has been allocated funding and $1 billion has been directed to strengthen Australia's biosecurity system, including $845 million to maintain biosecurity functions. ","type":"text"}]},{"type":"paragraph","content":[{"text":"$$302.1 million over five years has been allocated to support farmers’ transition to a low emissions future and strengthen agricultural sustainability through the ","type":"text"},{"text":"Natural Heritage Trust","type":"text","marks":[{"type":"bold"}]},{"text":". The National Farmers Federation (NFF) supported the proposal, for regional independent extension officers to assist farmers to better understand carbon both from an on-farm and market perspective. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The NFF also welcomes the support of the introduction of legislation to treat carbon and biodiversity income as farm income. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The budget is also committing funding to improve the PALM scheme which supports labour for Australian farmers. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Education","type":"text"}]},{"type":"paragraph","content":[{"text":"$$72.4M has been allocated to retain and recruit early childhood educators with a focus on initiatives that support better educational outcomes for First Nations peoples. ","type":"text"}]},{"type":"paragraph","content":[{"text":"These initiatives include funding for the Clontarf Foundation to extend its existing program, the expansion of the City Country Partnerships Program, and the extension of the Women in STEM Cadetships and Advanced Apprenticeships Program. Additionally, the government will provide funding to deliver critical functions, and will broaden the cohorts eligible for teaching bursaries. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government will spend $2 billion under the Regional Accelerator Program targeting regional infrastructure, manufacturing, skills and training, R&D and education. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Employment ","type":"text"}]},{"type":"paragraph","content":[{"text":"The government plans to redirect funding from the Employment and Workplace Relations portfolio to other policy priorities. This will result in the following changes: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Reducing place allocations for the Self Employment Assistance Small Business Coaching program. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Temporarily reducing uncommitted Industry Workforce Training program funding. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Ceasing the Entrepreneurship Facilitators Program. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Reducing funding to support Job and Skills Councils. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Reducing the departmental operating funding of the Office of the Fair Work Ombudsman. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Not proceeding with the Accelerating Australian Apprenticeships Pilot program. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Rescoping the Skills Assessments Pilots. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Ceasing the Career Revive program. ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"The Federal Budget 2023-24 has introduced significant funding and grants changes aimed at supporting various sectors and improving the Australian economy. The National Reconstruction Fund (NRF) will play a crucial role in co-investing in transformational projects across specific sectors, such as resources, agriculture, forestry, fisheries, medical science, renewables, low-emission technologies, defence capability, transport, and enabling capabilities. Moreover, the budget has allocated funds to enhance the healthcare sector, promote sustainable agriculture and primary production, improve the education system, and create employment opportunities. These measures are vital for Australia's economic growth and development and will have a positive impact on various industries and communities. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023/24 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+agriculture&utm_term=7018t0000009NeT","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":".","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited. ","type":"text","marks":[{"type":"italic"}]}]}]},"_editable":"","component":"rich_text"}],"date":"2023-05-10 11:03","tags":[null,"AgriBusiness"],"title":"Key funding announcements for agriculture and primary producers in Federal Budget 2023/24","author":null,"adviser":"3d98d54e-2a86-4dad-b388-5da8d9f0603a","settings":[{"seo":{"_uid":"369092d6-641a-4d9d-ade5-2afd4bfafe75","title":"Key funding announcements for agriculture and primary producers in Federal Budget 2023/24","plugin":"seo_metatags","og_image":"","og_title":"","description":"Discover the Federal Budget 2023-24 and its impact on agriculture and primary producers in Australia. 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Here we’ll break it down and explore what it could mean for you. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"No changes to personal tax rates","type":"text"}]},{"type":"paragraph","content":[{"text":"No changes to individual tax rates will apply for the 2023/2024 income year. The resident individual rates for 2023/2024 are unchanged from 2022/23 and will remain as follows:","type":"text"}]},{"type":"blok","attrs":{"id":"86d50643-2820-4af8-a8e2-308928ff54ff","body":[{"_uid":"i-0a01b5c3-429e-41a2-ac51-59584035842f","table":{"tbody":[{"_uid":"70008b9b-1e37-430e-97f0-9842e5e117cc","body":[{"_uid":"eeb9657f-5969-4cca-ab6f-6cdfb651e9e5","value":"0 – $18,200","_editable":"","component":"_table_col"},{"_uid":"2a830866-3cb8-4aed-bc63-3f48fcf9db7f","value":"Nil","_editable":"","component":"_table_col"}],"_editable":"","component":"_table_row"},{"_uid":"e5da7a65-bb4e-4550-a515-4df30431cbae","body":[{"_uid":"08c35f65-b8c6-4447-b629-a31ad3ca03a3","value":"$$18,201 – $45,000","_editable":"","component":"_table_col"},{"_uid":"35114a34-334f-4ff9-bba0-5737d23612c3","value":"19 cents for each $1 over $18,200","_editable":"","component":"_table_col"}],"_editable":"","component":"_table_row"},{"_uid":"6c46e1d3-0057-415a-9bf1-7e0b6282ce0e","body":[{"_uid":"55c84ea4-0321-494d-a095-18672d6e1a76","value":"$$45,001 – $120,000","_editable":"","component":"_table_col"},{"_uid":"61bd5489-605e-4b56-b55e-fd4b6e9ac422","value":"$$5,092 plus 32.5 cents for each $1 over $45,000","_editable":"","component":"_table_col"}],"_editable":"","component":"_table_row"},{"_uid":"a1e0b80a-9b75-4f10-b71e-c7abde54253d","body":[{"_uid":"ae73c08b-2232-4c6f-9569-0e568b8e787e","value":"$$120,001 – $180,000","_editable":"","component":"_table_col"},{"_uid":"58509022-eb8c-41c4-89bd-458ba1e2d84a","value":"$$29,467 plus 37 cents for each $1 over $120,000","_editable":"","component":"_table_col"}],"_editable":"","component":"_table_row"},{"_uid":"04d9831a-6051-4bcf-869f-12d541b04a94","body":[{"_uid":"8f63a74a-01d3-4be0-aa86-f546f66bd83d","value":"$$180,001 and over","_editable":"","component":"_table_col"},{"_uid":"7aa5da4a-827e-4c86-8a21-6ad83a12827b","value":"$$51,667 plus 45 cents for each $1 over $180,000","_editable":"","component":"_table_col"}],"_editable":"","component":"_table_row"}],"thead":[{"_uid":"3c0c90ab-435e-4fa9-8d6f-673be2ade79d","value":"Taxable income","_editable":"","component":"_table_head"},{"_uid":"317cac99-eaed-4c30-a941-ba0f6a207820","value":"Tax on this income","_editable":"","component":"_table_head"}],"fieldtype":"table"},"_editable":"","component":"basic_table"}]}},{"type":"paragraph","content":[{"text":"The above rates do not include the ","type":"text"},{"text":"Medicare levy","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.ato.gov.au/Individuals/Medicare-and-private-health-insurance/Medicare-levy/","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":" of 2%.","type":"text"}]},{"type":"paragraph","content":[{"text":"Perhaps most significantly, the Budget was silent on the Stage 3 individual tax cuts set to begin on 1 July 2024. Under the Stage 3 tax cuts introduced by the previous Coalition Government, the 37% marginal tax bracket will be removed completely and the 32.5% marginal tax rate bracket will be lowered to 30%. These cuts will only offer income tax relief for high income earners. If the Stage 3 tax cuts proceed, from 1 July 2024, a resident individual earning $200,000 p.a. will pay $9,075 less income tax. Someone earning $60,000 p.a. will only pay $375 less income tax. Those earning less than $45,000 p.a. will not benefit from these further tax cuts. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The current Labor Government has been under some pressure not to proceed with the Stage 3 cuts on the basis that they disproportionately advantage high income earners, which many view as unfair, particularly with the current cost of living pressures having the hardest impact on low-income earners. As there is no suggestion in the Budget that the Stage 3 tax cuts will not proceed, it appears that the current Labor Government remains committed to moving forward.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Minor personal tax changes","type":"text"}]},{"type":"paragraph","content":[{"text":"Although no changes to the headline personal tax rates themselves were announced, some minor changes surfaced that may impact personal tax positions for some Australians. ","type":"text"}]},{"type":"paragraph","content":[{"text":"These include:","type":"text"}]},{"type":"paragraph","content":[{"text":"Increases in the Medicare Levy low-income thresholds for singles, families and pensioners from 1 July 2022. ","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tFor singles the threshold will be increased from $23,365 to $24,276 ","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tFor families the threshold will be increased from $39,402 to $40,939","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tFor single seniors and pensioners the threshold will be increased from $36,925 to $38,365","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tFor family seniors and pensioners the threshold will be increased from $51,401 to $53,406","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tFor each dependent child or student, the family income thresholds will increase by a further $3,760 instead of the previous amount of $3,619","type":"text"}]},{"type":"paragraph","content":[{"text":"From 1 July 2024, the Government will also exempt eligible lump sum payments in arrears from the Medicare levy for low-income taxpayers. This measure aims to ensure the low-income taxpayers do not pay higher amounts of the Medicare levy as a result of receiving an eligible lump sum payment, for example, as compensation for underpaid wages.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Cost of living relief measures for individuals","type":"text"}]},{"type":"paragraph","content":[{"text":"A range of other measures were announced to provide cost of living relief to individuals including:","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tA $40 per fortnight increase to various income support payments such as JobSeeker, Youth Allowance, Parent Payment (Partnered), and Austudy.","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tReducing the minimum age for which older people qualify for the higher JobSeeker Payment rate from 60 to 55 years. Eligible recipients will receive an increase in their base rate payment of $92.10 per fortnight.","type":"text"}]},{"type":"paragraph","content":[{"text":"•\tA 6 month extension to 31 December 2023 to the workforce participation incentive measures to support pensioners who want to enter the workforce, or work more hours, without impacting their pension payments. Under this measure, pensioners can earn up to $11,800 before their pension is reduced. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Further funding for ATO personal income tax compliance activity","type":"text"}]},{"type":"paragraph","content":[{"text":"The Government announced it will provide $89.6 million in funding to the ATO to extend its current “Personal Income Tax Compliance Program” for two years from 1 July 2025 and to expand its scope from 1 July 2023. The ATO Program is focused on reducing key areas of personal income tax non-compliance, including overclaiming of deductions and incorrect reporting of income. The Budget papers state that the expansion in the scope will allow the ATO to address emerging areas of risk, such as “deductions relating to short term rental properties to ensure they are genuinely available to rent”.","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out the full coverage from the Federal Budget 2023 ","type":"text"},{"text":"here","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.com.au/federal-budget/2023?utm_source=findex+web&utm_medium=website&utm_campaign=au+budget&utm_content=insights+personal+tax&utm_term=7018t0000009NeT ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". ","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex Group Limited.","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2023-05-09 23:18","tags":["Accounting and Tax"],"title":"Federal Budget 2023 Personal Tax Considerations","author":"b000742b-5ecd-41ae-b9a3-4d357c17d51c","adviser":"9ca154ad-5cbe-4a2c-be98-c004de459f82","settings":[{"seo":{"_uid":"18a19a2d-66d2-412a-926e-4eb489d48e1b","title":"Federal Budget 2023 Personal Tax Considerations","plugin":"seo_metatags","og_image":"","og_title":"","description":"Federal Budget 2023: The real impact on Australians personal tax positions. Full coverage here. 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