Costings on Budget tax changes

Question

1. What is the revenue costing for the capital gains tax changes, as separate to the negative gearing changes? 2. What is the revenue costing for the negative gearing changes, as a separate element to the capital gains tax changes? 3. Why are the capital gains tax changes and the negative gearing changes displayed as a single costing together? We note that while many policies have crossover impacts, it is rare that costings do not show an individual policy impact. 4. Based on any distributional analysis undertaken, how many individuals are expected to have a worse tax outcome as a result of the minimum 30 per cent tax on capital gains? What is their marginal tax rate? What is their age range? 5. The Budget papers suggest there will be an improvement to labour force participation from the minimum 30 per cent tax. Can you please outline the age groups of this expected increase to participation, is it younger or older Australians? 6. Did Treasury model behavioural changes arising from investors shifting away from higher-growth businesses? If so, what was the estimated impact?