General Consumption Tax measures

Inclusion of the telephone calls tax (TCT) as part of the GCT base - $1.3 billion to be earned

Inclusion of all fees and taxes paid at the ports (environmental levy, CUF/CAF, CET and ASD) as part of the GCT base - $1.5 billion to be earned

Amendment to the GCT Act to account for GCT on the face value of prepaid vouchers/airtime - $200 million to be earned

(All to be implemented March 1, 2013)

Income tax measures

Increase the tax on dividends payable to residents to 15 per cent - $800 million to be earned

Imposition of surtax on the taxable income of large 'unregulated companies' - $1.2 billion to be earned

Increase in the education tax rate - $2.8 billion to be earned

(All to be implemented April 1, 2013)

Trade (border) tax measures

Application of a Customs Administration Fee (CAF) on all imports (except for charitable organisations, bauxite sector - $1.2 billion to be earned

(All to be implemented April 1, 2013)

Other revenue enhancement initiatives (including compliance measures)

Increase the local stamp duty rate and transfer tax (on properties) - $2 billion to be earned

Amendment to the fee and gross profit structure for betting, gaming and lotteries - $1.5 billion to be earned

Reform of the property tax rate regime and initiate measure to increase low property tax compliance rate - $3.4 billion to be earned

(All to be implemented April 1, 2013)