WA budget winners and losers

WINNERS AND LOSERS IN THE WA BUDGET:

Winners:

* Households - no additional pain for households after they were slugged an almost $440 per year increase in utilities and other fees in June's mini-budget

* Tourism - additional $87 million over four years for events and destination marketing, bumping the spend up to $425 million over five years

* Transport - $1.3 billion over forward estimates for Metronet stage one projects, including the Thornlie-Cockburn link and Yanchep rail extension

* Schools - $465 million to build new schools and $119 million over four years to boost teaching support. Also 120 additional teachers from next year and 300 more education assistants over three years

* Mental health - $61.7 million over four years for prevention and treatment services

Losers:

* Big business - for five years beginning in July, employers with a payroll between $100 million and $1.5 billion will pay an extra 0.5 per cent, while those with a payroll above $1.5 billion will pay an extra one per cent

* Gold miners - when the spot price exceeds $A1200/oz, the current 2.5 per cent rate will increase to 3.75 per cent. The first 2500oz will no longer be royalty free for miners producing more than that

* Public sector - 3000 voluntary redundancies, with priority given to agencies subject to the recent major consolidation

* Gambling - a new point-of-consumption wagering tax for online betting companies, which will be charged 15 per cent of net wagering revenue from January 2019

* Foreign residential property buyers - a previously-flagged surcharge of four per cent to pay for a TAFE fee freeze, starting in January 2019.