Australia's Future Tax System

Architecture of Australia's tax and transfer system

2.11 Additional tax and transfer tables (continued)

Table 2.27: Concessions — New South Wales

  Council rates Energy Water Public transport Vehicle registration Driver's licence TAFE fees Ambulance Outpatient pharma-ceuticals Spectacles Transport costs Translation services Crown land rent National park entry Boat registration Fishing licence
ATSI students                              
Cwth Benefit Recipients                              
Students                              
PHB Card Holders            
People on life support                              
Seniors card                            
Welfare recipients                              
Low income and assets                              
Charities                        
Pensioner concession cards              
Large families in hardship                              
Consumers in hardship                            
Repatriation Health Cards                        

Note: Only concessions estimated to reduce revenue to the provider by at least $1 million or more are included. Minor concessions involving losses of less than $1 million each year to the provider are listed in the NSW Tax Expenditures and Concessional Charges Statement in Budget paper 2 Appendix E.

Source: New South Wales Treasury.

Table 2.28: Concessions — Victoria

  Municipal rates Stamp duty Water and sewerage Carted and non mains water Energy — mains electricity Energy — mains gas Energy —
non mains
Public transport Motor vehicle registration TAC insurance charge Education Maintenance Allowance
Provided through Reduced
bill
Reduced
bill
Reduced
bill
Rebate on
expenditure
Reduced
bill
Reduced
bill
Rebate on
expenditure
Reduced
fare
Reduced
fee
Reduced insurance charge Payment
Pension Card(a)
Health Care Card(b)    
Veterans(c) (d)

 

  Education Conveyance Allowance Kindergarten Fee Subsidy Primary health: dental Primary health: community health Ambulance Off peak concession Electricity transfer fee waiver Service to property charge Medical cooling concession School dental service Eye care and glasses
Provided through Reimbursement Reduced
fees
Full or partial
bill reduction
Full or partial
bill reduction
Free
service
Reduced
bill
Fee
waiver
Reduced
bill
Reduced
bill
Free dental
treatment
Free examinations
and discounts
Pension Card(a)
Health Care Card(b)
Veterans(c)   (e)

 

  Patient
travel(f)
Multi Purpose Taxi Program(g) Recreation facilities Recreation fishing licences Pet
registration
Utility Relief Grant Scheme Homewise Life support machines Firewood
licence
Provided through Subsidy on
travel and
accommodation
Discount on
taxi fares
Discount Licence fee
exemption
Registration
concession
Full or partial
payment
Appliance
replacement cost
Discount Discount
licence
Pension Card(a)    
Health Care Card(b)      
Veterans(c)      
  1. Centrelink or Department of Veterans' Affairs Pensioner Concession Card.
  2. Centrelink Health Care Card.
  3. Department of Veterans' Affairs Gold Card.
  4. Department of Veterans' Affairs Gold Cards with TPI (totally and permanently incapacitated) and WW (war widow) codes only.
  5. Dental services for Department of Veterans' Affairs Gold Card holders are funded through the Department of Veterans' Affairs.
  6. All rural and remote Victorians.
  7. Permanent residents with severe permanent disability.

Source: Victorian Treasury.

Table 2.29: Concessions — Queensland

  Electricity(a) Gas(b) Water(c) Council rates(d) Urban fire levy(e) Spectacles(f) Medical aids(g) Oral health(h) Housing(i) Patient travel(j) Transport(k) School transport(l) Motor vehicle registration(m)
Pensioners      
Seniors            
Veterans
(various eligibility)
             
Students                      
Students with disabilities                        
Low-income                  
Medical need                        
Rural and remote areas                    
  1. Queensland Government Electricity Rebate Scheme provides a rebate on the cost of domestic electricity supply to the home of eligible holders of a Pensioner Concession Card, Queensland Seniors Card or a Repatriation Health Card for All Conditions (Gold Card) who receive a War Widow or Special Rate Totally and Permanently Incapacitated (TPI) pension. The Home Energy Emergency Assistance Scheme provides one-off emergency assistance to low income households suffering a short term financial crisis and who are unable to pay their current electricity and/or reticulated natural gas account and are at risk of disconnection.
  2. The Reticulated Natural Gas Rebate Scheme provides a rebate off the cost of reticulated natural gas supplied to the home of eligible holders of a Pensioner Concession Card, Queensland Seniors Card or Repatriation Health Card for All Conditions (Gold Card) who receive a War Widow or Special Rate TPI pension. The Home Energy Emergency Assistance Scheme provides one-off emergency assistance to low income households suffering a short term financial crisis and who are unable to pay their current electricity and/or reticulated natural gas account and are at risk of disconnection.
  3. The South East Queensland Pensioner Water Subsidy Scheme will apply to eligible pensioners in the SEQ Water Grid. It will be phased in over three years with the increased water prices and will provide a subsidy of $40 in 2008‑09, $70 in 2009‑10 and $100 from 2010‑11.
  4. The Pensioner Rate Subsidy Scheme alleviates the impact of local government rates and charges on pensioners.
  5. Pensioners are eligible for a 20 per cent discount on the Urban Fire Levy payable on prescribed properties of which they are the owner or part-owner.
  6. The Spectacles Supply Scheme assists eligible Queensland residents by providing a comprehensive range of free basic spectacles.
  7. The Medical Aids Subsidy Scheme provides eligible Queensland residents with permanent and stabilised conditions or disabilities with access to subsidy funding assistance for the provision of a range of aids and equipment.
  8. The Oral Health Scheme provides free dental care to eligible clients and their dependents who possess a current Health Care Card, Pensioner Concession Card, Queensland Seniors Card or Commonwealth Seniors Card. In rural and remote areas where no private dental practitioner exists, access to dental care for the general public is provided at a concessional rate.
  9. The Public Rental Housing Rebate targets low income families. The Aboriginal and Torres Strait Islander Housing Rental Rebate targets low income Indigenous families and individuals.
  10. Queensland Health's Patient Travel Subsidy Scheme provides financial assistance to patients who need to access specialist medical services which are not available within their local area. The Scheme provides a subsidy towards the cost of travel and accommodation for patients and, in some cases, an escort.
  11. Eligible categories to receive a concession include Pensioner Concession Card holders, Seniors Card holders, children and secondary and tertiary students. Members of the Taxi Subsidy Scheme also receive concessions on taxi travel. The Queensland Rail Concessions Scheme assists pensioners, veterans and seniors to reduce the cost of public transport.
  12. Assistance is provided to students with disabilities in the form of the provision of taxis or specialised contracted minibuses, payment of fares on regular buses or trains, or an allowance for parents who drive their children to school. The Non-State School Transport Assistance Scheme assists families of students attending non-state schools outside Brisbane whose bus fare is over a weekly threshold amount. The School Transport Assistance Scheme is a program for students whose access to school is disadvantaged by distance or who are from defined low income groups. Assistance is provided towards the cost of travel on bus, rail and/or ferry with allowances for private vehicle transport.
  13. Motor vehicle and boat registration concessions are provided to holders of the Pensioner Concession Card, Queensland Seniors Card and to those receiving a TPI Ex service person Pension.

Note: Major concessions indicated in Queensland Budget Paper No. 2: Budget Strategy and Outlook 2008‑09, Appendix B — Concessions Statement. Does not include the fuel subsidy scheme, which is generally available to motorists.

Source: Queensland Treasury.

Table 2.30: Concessions — Western Australia

  Council rates Energy Water, sewerage & drainage Health Public transport Vehicle and driver licensing
and fees
Education and training
  Owner occupier(a) Synergy and Horizon Power residential customers Water Corporation annual charges Water Corporation water usage charges(e) Dental treat-ment Spectacles Subsidy Scheme St John ambulance services(g) Patient assisted travel scheme(h) The community aids and equipment program(i) Transperth Network (bus, train & ferry services) Transwa Taxi Users' Subsidy Scheme(j) Driver's licence fees Motor vehicle registration and stamp duty Motor vehicle registration Secondary Assistance Scheme TAFEWA education courses(m)
Value Up to 50% rebate or deferment of payment Rebate on supply charges, account establish-ment fees (c) Rebate on supply charges Up to 50% rebate or deferment of payment A 50% concession on consumption   Up to $50 for spectacles once every two years 50% on all emergency and necessary ambulance services, Financial assistance on travel and accom. expenses Home modifications to assist people with disabilities Discounts of 57-62% on standard fares 50% discount on all Transwa services       50% on licence fee Clothing Allowance of $115 Education Program Allowance of $135 Up to 25% on course fees
Provided through Rebate Rebate Rebate Rebate Discount Subsidy Subsidy Discount Allowance Subsidy Subsidy Subsidy Subsidy Exemption Exemption Discount Allowance Discount
Health care card         (f)            
Pensioner concession card   (f)       (k) (l)
WA seniors card (b)   (d) (b)             (k)   (d)  
Cwth seniors health card (b)   (b)                 (k)      
State concession card                              
Eligible veterans' beneficiary                       (k) (l)  
  1. Deferment is an option available to pensioners or State Concession Card holders to allow them to delay payment without incurring interest.
  2. Seniors Card holders only entitled to receive up to a 25 per cent rebate. If also the holder of a Commonwealth Seniors Health Card, an entitlement of up to a 50 per cent rebate or deferment is allowed.
  3. May also be eligible for reduced fees on meter testing and customers with dependent children are entitled to an additional rebate from their electricity account depending on the number of children listed on their card.
  4. Must be holder of a Commonwealth Seniors Health Card.
  5. Conditions apply. Concessions are also available on applications to PCC and SCC holders who occupy a residential property but who may not own it.
  6. Concession available to aged and disabled pensioners.
  7. Transport must be to or from a hospital or other approved medical facility (ambulance transport between hospitals is not covered by this arrangement). This service is provided to all seniors of 65 years and older with proof of age and residential status or current Age Pensioner Concession Card. St John Ambulance also provides people receiving aged pensions with a 50 per cent discount. Therefore primary ambulance services are free for people receiving an Age Pension. This service is not provided to EVB Gold Card holders and some holders of white (specific treatment) Cards — these are dealt with by the Department of Veterans' Affairs.
  8. This assistance is for country residents who require specialist medical services. Conditions apply.
  9. Applicant must have a permanent disability and be PCC, HCC or CSHC holder (or a carer payment card).
  10. Must be a permanent resident of WA and have a severe disability that prevents them using public transport.
  11. Only available to aged pensioners and EVB holders. WA Senior Card holders are entitled to the rebate if also the holder of a Commonwealth Seniors Health Card. If not a holder of a Commonwealth Seniors Health Card, a reduced concession of 50 per cent on each applicable charge applies.
  12. This applies to disabled and blind only or where a letter is provided by Veteran Affairs in regards to a pensioner.
  13. Conditions apply on the types of courses and providers.

Source: West Australian Treasury.

Table 2.31: Concessions — South Australia

  Council rates Energy(d) Water rates Sewerage rates Emergency Services Levy Public transport Save the River Murray Levy Motor vehicle registration Driver's licence fees $60 CTP renewal charge
  Other Self funded retirees   Owner occupier Tenant Owner            
Value (annual) lower of
60% of bill
or $190
lower of
60% of bill
or $100
up to
$120
20%
of bill
min $95
max $200
20%
of bill
min $55
max $160
lower of
60% of bill
or $95
up to
$40
approximately
50% discount
Exempted
from levy
50%
reduction
50%
reduction
Exemption
($60)
Provided through Discount on rates Discount on rates Discount on electricity bill Discount on bill Discount on bill Discount on
bill
Discount on
bill
Discount on normal fare Exemption Discount on registration charge Discount on licence fee Exempted from charge
Pensioner concession card   (e) (g)
DVA Gold Card — (TPI, EDA or War Widow only)   (e) (g) (i) (i)
British and New Zealand War Widow   (e)        
Centrelink beneficiary(a)   (e) (g)
Austudy or Abstudy   (e) (h)      
Low Income Health Care Card                  
Low income(b)              
State Seniors Card(c)           (f) (g)        
Commonwealth Seniors Health Card     (e)                  
State Concession Card   (e) (g)
  1. Eligible Centrelink payments are Newstart Allowance, Sickness Allowance, Widow Allowance, Partner Allowance, Youth Allowance, Special benefit, Community Development Employment Project, Farm Help, Parenting Payment Partnered, Exception Circumstances Allowance, New Enterprise Incentive Scheme.
  2. Low income provisions are assessed by the Department of Families and Communities and are based on annual income limits.
  3. State Seniors Cards are issued to persons 60 years of age or over, who are not employed for more than 20 hours per week. No means test applies.
  4. While the concession for energy is designed to cover both electricity and gas, it is provided as a concession on electricity bills due to the more widespread utilisation of electricity.
  5. Applicant must be receiving a Centrelink benefit or pension, pension from the Department of Veterans Affairs or hold a Commonwealth Seniors Health Card and must not be sharing a house with someone with an income more than $3,000 per annum unless that person is a spouse or is in receipt of a Centrelink benefit or pension, or a pension from the Department of Veterans Affairs.
  6. For married couples or domestic partnerships, both partners must qualify for a State Seniors Card, or if only one holds a State Seniors Card the other must be in paid employment for no more than 20 hours per week.
  7. For travel on metropolitan public transport services or regional city transport services as recognised by the South Australian Department for Transport, Energy and Infrastructure.
  8. Apply through education institution (that is, eligible student identification required).
  9. 66 per cent reduction in charge for incapacitated ex-service persons.

Source: South Australian Treasury.

Table 2.32: Concessions — Tasmania

  Electricity and heating Land tax Rates remission(a) Healthcare Transport Motor vehicle Driver's licence fees
  Electricity Heating Land tax on general land Includes water rates Dental services Visual aids Public transport (buses) Metro/ Merseylink Taxis Motor vehicle registration Motor tax  
Value (annual) All year rebate of 85.43 cents per day $56 a year to assist with heating costs   Maximum of $366   Up to a maximum of $275 per item Single flat fare of $1.80 and off-peak multi-trip fares of $2.80 Maximum subsidy of $25 per single journey (cars) not over 4.5 tonnes
($32.15)Trailers and Caravans
($12.80)Motorcycles ($29.45)
40% rebate(l) 100% rebate (m) Discount for Under 65 yrs:
1 yr $8.95
2 yrs $17.95
3 yrs $25.60
4 yrs $34.55
5 yrs $43.55
Exemption for over 65 years(j)
Provided through Fixed rebate per day Payments of $28 in May and September Exemption A 30% reduction on local government rates(b) Free and subsidised services Subsidies of 70%(h) Single flat fare 50% concession on the cost of travel by non-wheelchair accessible taxi Discount on registration charge % rebate % rebate Discount on licence fee and exemption for over
65 yrs
Eligibility                        
Centrelink Pensioner Concession Card (c) (f)    
Centrelink Health Care Card     (g) (i)    
TPI Gold Card                 (k)  
Repatriation Health War Widow                      
Department of Veterans' Affairs Pension Concession Card (PCC-V) (d)     (k) (k)   (k)
Senior Card Holders             (e)          
Cwth Seniors Health Card (CSHC)                      
  1. As announced in the 2008‑09 Budget, eligibility for this concession will be extended to Centrelink Health Care Card Holders.
  2. Applications for the remission must be made before March 31 in the relevant year.
  3. A single pensioner must not have more than $1,750 in cash assets and married/de facto pensioners must not have more than $2,750 — other conditions also apply.
  4. Available to persons receiving the following Centrelink or Department of Veterans' Affairs pensions: age, service, widow (class B), disability support, parenting payment-single carer pension.
  5. Available to all Senior Card Holders from all States and Territories.
  6. Includes free emergency dental services and subsidised general services and dentures.
  7. Free services to children under six and dependent children (up to and not including 18 years) of Centrelink Concession Card Holders and subsidised service available to all other children under 18.
  8. On scheduled items such as lens, basic frame and extras, also on low vision aids, non-cosmetic contact lenses, prostheses and intra-ocular implants.
  9. Eligible people include pre-school age children, adults post year 12 who are permanent Tasmanian residents (for at least 3 continuous months prior to application — this does not apply to refugees). Low income earners may be eligible for the subsidy under hardship provisions.
  10. There is a small charge if a photo is required.
  11. People who have a severe disability and are members of the Transport Access Scheme can also access the discounts.
  12. For goods vehicles (utes and vans) not over 4.5 tonnes and not used for trade or business.
  13. A vehicle with mass less than 3 tonnes and not used for trade and business. Can only apply to one vehicle registered in the name of the eligible person.

Source: Tasmanian Treasury.

Table 2.33: Concessions — Northern Territory

  Local Council Power and Water Corporation Motor Vehicle Registry Travel Health Recreation
  Rates and garbage collection Guide dog and pet registration Electricity Water rates Sewerage rates Registration & stamp duty Driver's licence fees Public transport Interstate and overseas travel Taxi subsidy Spectacles Oral health Public swimming pool
Value (annual) Rate discount
of 62.5% of
bill to maximum
$200(d)
Varies in each
municipality
Lower of
50% of
quarterly
account or
$1 per day(e)
Lower of
62.5%of
bill or
27.4 cents per day(f)
27.4 cents
per day(f)
  $3 per annum   Approx 50%
discount(l)
Approx 50%
discount(m)
     
Provided through Discount
on bill
Discount
on fee
Discount
on bill
Discount
on bill
Discount
on bill
Discount
on registration
Discount
on fee
Discount
on fare
Discount
on fare
Discount
on fare
Discount
on bill(n)
Free
service(o)
Discount on
entry fee(p)
Eligibility                          
NT Pensioner and Carer Concession Card(a) (g) (j)
DVA Gold Card — (TPI, EDA or War Widow only)(b)           (i)   (k)        
NT Seniors Card(b)(c)           (h) (j)      
Centrelink Pensioner Concession Card(b)               (j)      
Cwth Seniors Health Card(b)               (j)    
Centrelink Health Care Card(b)             (j)      
Student Card               (j)    
Vision Impaired Card               (k)        
  1. To be eligible for the Northern Territory Pensioner and Carer Concession Card a person must be a permanent resident in the Territory and belong to one of the following categories: Carers, Senior Citizens, Non-Pensioner Aged War Service Veterans, Pensions and Low—Income Superannuants.
  2. Cardholders may also be entitled to a NT Pensioner and Carer Concession Card.
  3. NT Seniors Card members are also entitled to discounts on a range of goods and services provided by participating businesses. These discounts are listed in the Seniors Card Businesses Directory.
  4. Rate and Garbage Collection concessions are only available to cardholders who are owner/occupiers. Garbage Collection concession varies in each municipality and only applies to services provided by local councils or their contractors.
  5. Cardholders who generate their own power or purchase power from a caravan park may claim the same concession rate upon production of receipts to cover the period.
  6. Concession only available to cardholders who are owner/occupiers of the residence named on the account.
  7. Discounted registration fee of $52 for 6 months or $104 for 12 months. The concession applies to one vehicle during any period and must be registered in the cardholder's name.
  8. Discounted registration fee of $27.50 for 6 months or $55 for 12 months. The concession applies to one vehicle only and must be registered in the cardholder's name.
  9. Cardholders are entitled to an exemption on stamp duty for the transfer of a motor vehicle.
  10. Concession fare of $0.50 for travel on Darwin and Alice Springs urban bus services. (Note normal cost of an adult fare is $2.00.)
  11. Cardholders are entitled to free travel on Darwin and Alice Springs urban bus services.
  12. Under specified conditions, cardholders who fall into the category of Seniors, TPI's, Aged War Service Pensioners and Non-Pension Aged War Service Veterans may be entitled to claim travel concessions. For interstate travel the standard concession is equivalent to 50 per cent of the return economy airfare by the most direct route to any Australian capital city or 50 per cent of the actual fare (whichever is lesser ). For overseas travel the standard concession is 50 per cent of a return economy fare to Adelaide or 50 per cent of the actual fare (whichever is the lesser). In lieu of an airfare there is an allowance for private vehicle travel. Cardholders are also able to use their travel entitlements to bring a friend or family member living interstate or overseas to visit them in the Territory.
  13. Cardholders may be entitled to a 50 per cent discount on taxi fares if they are an NT resident and cannot use public transport due to dependence on a wheelchair/scooter, visual impairment, physical or intellectual disability.
  14. Cardholders are entitled to one claim in a two year period towards the cost of one pair prescription spectacles. This includes cost of lenses to a maximum of $38 (plus GST), repairs to frames and contact lenses if prescribed for medical purposes. The concession only applies to spectacles obtained through an approved Northern Territory supplier.
  15. The NT Department of Health and Families provides free dental services at Government Dental clinics to infants, students (limited to preschool, primary and high school), Pension Concession card holders and Health Care card holders.
  16. Local Councils offer discounted rates for use of public swimming pools. Concessions vary in each municipality.

Source: Northern Territory Treasury

Table 2.34: Concessions — Australian Capital Territory

  Education and Training Essential Services Health and Wellbeing
  Special needs transport Secondary Bursary Energy Water and wastewater Ambulance transport fee Artificial limb Dental services Funeral assistance Nutrition Scheme Interstate patient transport Life support Low vision aids Medical equipment Seniors spectacles Spectacles subsidy
Provided through Free transport
to school
$500
per year
Cents per day, summer and winter rate Percentage of supply charge Free transport Free or subsidised limb Discount Contribution to funeral cost, transport assistance Co-payt
of $45 per week
Mileage allowance, accomm rebate Rebate on electricity bill $100 every
2 years
Co-payt
of $22 to
10% of
item cost
$35 rebate
every
2 years
$100
every
2 years
Eligibility                              
Pensioner Concession Card                  
Health Care Card                
DVA Pension Concession Card                      
Community Organisation                              
Referral                      
Assistance Dog Users                              
Low income                          
First home buyers moderate income                              
Pty owner using LS equipment                            
ACT Seniors Card                            
Students                              
Assessable household income                              
Student with a disability                            
Medical assessment                              

 

  Housing and Land Municipal Services Transport
  Direct Sale to Comm Orgs First and Home Buyer Concess-ion Rental Assist-ance Pensioner Duty Concess-ion Charity Groups venue and waste Dog Rego Fire and Emergency Services Levy Library Fines General Rates Govt Venues Yarralumla Nursery Swimming Pools Vehicle Rego and Licence Public Trans-port Student Trans-port Taxi Subsidy
Provided through Less than mkt price Concessional
duty
Pay 25% income or market rent Concessional
duty
Discount Discount free for vision impaired 50%
rebate
Concession,
waiver
50% rebate to limit of $431(a) Discount on entry fee 15% discount on plants Concession
entry
10% (ACTSC) or 100%
(pensioners) con-cession
Concession
fare
Free school bus ticket Single payt,
50% and 75% scheme
Eligibility                                
Pensioner Concession Card            
Health Care Card                        
DVA Pension Concession Card                  
Community Organisation                            
Referral                                
Assistance Dog Users                              
Low income                            
First home buyers moderate income                              
Pty owner using LS equipment                                
ACT Seniors Card                        
Students                              
Assessable household income                                
Disability over 50                              
Medical assessment                              
  1. General rates rebate is 50% for pre‑1997 pensioners with no limit. The 50% to limit of $431 applies from 1 July 2008, and it only applies to post‑1997 pensioners.

Source: Australian Capital Territory Treasury.