Program · Outcome 1: Confidence in the administration of aspects of Australia’s taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services
Program 1.22: Loss Refundability for Small Start-ups
New Program 1.22 resulting from Budget 2026–27 measures: This is a newly established program as a result of the loss refundability reforms measure. Loss Refundability for Small Start-ups provides eligible companies who have incurred a tax loss with a non-carry forward refundable tax offset, announced as commencing from 1 July 2028.
Australian Taxation Office, 2026-27 Portfolio Budget Statements, PDF page 263 reported
$0
2026-27 Budget estimate
Traced to named suppliers and grant recipients
AusTender and GrantConnect record the agency, not the program, so contracts and grants are shown on the entity page.
Published lines
Each row is one line of the program’s expense table in the 2026-27 Portfolio Budget Statements – Program Expense Line Items, as published.
| Line | Kind | 2025-26 estimated actual |
2026-27 Budget estimate |
Change | Treatment | Source |
|---|---|---|---|---|---|---|
| Taxation Administration Act 1953 - section 16 (Non-refund items) | administered | $0 | $0 | no change – | reported | Table 2.1.1, row 1282 |