Tax Expenditures Statement 2000

Publication type


The Tax Expenditures Statement (TES) provides a detailed list of tax expenditures provided by the Commonwealth to individuals and businesses. This is the first TES to be prepared on an accrual basis.

This Statement identifies around 240 tax expenditures and, for many of these, reports estimates of the financial benefits derived by the recipients over the period 1996-97 to 2003-04. The publication of detailed information on Commonwealth tax expenditures is a requirement of the Charter of Budget Honesty Act 1998.