NSW Budget winners and losers

WINNERS AND LOSERS IN THE NSW BUDGET

WINNERS

* Commuters - A record $41.5 billion over four years for transport projects, including the Westconnex road link, and the Sydney metro, Parramatta rail projects.

* Public school teachers and students - Schools to get an extra $1 billion over four years for 1100 new classrooms, 50 per cent more spending than anticipated; $330 million to clear the maintenance backlog, more than double what was planned to spend.

* Businesses - The government is scrapping mortgage duty, share transfer and non-real transfer duty tax, which add a lot of red tape for not much revenue.

* Wheelchair users - Taxi subsidy cap per trip increased from $30 to $60.

LOSERS

* Foreign investors - They will be slugged with a four per cent surcharge on new property purchases, and the land tax surcharge will increase 0.75 per cent, with no tax-free threshhold.

* Public servants - Government to continue its expense control program (including salary caps, efficiency targets) and introduce new technologies and systems to improve oversight of agencies.

* Businesses with more than 50 full-time staff will no longer be able to get the payroll tax rebate.