Chapter 5 - Table 5.1 | Treasury.gov.au

Date

28 January 2001


			Estimates ($m)					Projections ($m)
Index	Functional Group	Description	1996-97	1997-98	1998-99	1999-00		2000-01	2001-02	2002-03	2003-04
A Personal income tax benchmark

A1	General public services (A)	Exemption of official salaries and ex-Australian income of the Governor-General and Governor of any State

			<2	<2	<2	<2		<2	<2	<2	<2
A2	General public services (A)	Deduction for Federal, State andTerritory

			na	na	na	na		na	na	na	na
A3	General public services (A)	Deduction up to $1000 for localgovernment candidates' electionexpenses

			na	na	na	na		na	na	na	na
A4	General public services (C)	Exemption of official salary and emoluments of officials of prescribed international organisations

			na	na	na	na		na	na	na	na
A5	General public services (C)	Exemption of income of visitors who are representatives of a foreign press organisation

			na	na	na	na		na	na	na	na
A6	General public services (C)	Total or partial exemptions of income earned by Australians working overseas
			180	210	240	250		290	290	330	370
A7	General public services (C)	Exemption from income tax for non-residents providing advice to Government or as a member of a Royal Commission

			na	na	na	na		na	na	na	na
A8	General public services (C)	Exemption of Australian-sourced income earned by Government representatives visiting Australia or by their official staff

			na	na	na	na		na	na	na	na
A9	General public services (E)	Exemption of income of residents of Norfolk Island
		Exemption of income of residents of Norfolk Island	5	5	5	5		5	5	5	5
A10	Defence	Exemption of pay and allowances forpart-time members of Defence Force Reserves

			35	35	40	35		30	30	30	30
A11	Defence	Exemption of certain allowances and bounties payable to Defence Force personnel

			2	2	2	3		2	2	3	3
A12	Defence	Exemption of the value of rations and quarters supplied without charge to Defence Force personnel

			na	na	na	na		na	na	na	na
A13	Defence	Exemption of pay and allowances earned in Australia by foreign forces
			<1	<1	<1	<1		<1	<1	<1	<1
A14	Defence	Exemption of pay and allowances earned by members of the Defence Force in an area prescribed by regulation

			<1	<1	<1	120		50	50	50	50
A15	Defence	Exemption of some payments to civilian personnel in service with an armed force of the United Nations

			<1	<1	<1	<1		<1	<1	<1	<1
A16	Defence	Rebates for Defence Force personnel serving overseas
		Rebates for Defence Force personnel serving overseas	Included in A50
A17	Defence	Exemption from the Medicare levy for Defence Force members
		Exemption from the Medicare levy for Defence Force members	30	30	30	30		30	30	35	35
A18	Defence	Exemption of income earned by visitors assisting in the defence of Australia
			<1	<1	<1	<1		<1	<1	<1	<1
A19	Defence	Exemption of Disturbance Allowance for Defence Force members
			5	5	5	5		4	4	5	5
A20	Defence	Exemption of Scholarship Allowance payable to Defence Force members
			na	na	na	na		na	na	na	na
A21	Education	Exemption of income from certain Commonwealth educational scholarships or forms of assistance

			10	10	8	8		7	7	8	9
A22	Education	Exemption of income from other scholarships or forms of assistance in limited circumstances

			na	na	na	na		na	na	na	na
A23	Education	Exemption of Australian income of visiting representatives of educational, scientific, religious or philanthropic societies and associations


			<1	<1	<1	<1		<1	<1	<1	<1
A24	Education	Exemption for grants from the Australian-American Educational Foundation
			<1	<1	<1	<1		<1	<1	<1	<1
A25	Health	Medical Expenses Rebate	105	125	130	145		145	150	160	165
A26	Health	Exemption from the Medicare levy for residents with a taxable income below a threshold

			350	310	280	280		270	300	320	330
A27	Health	Medicare levy exemption for non-residents, repatriation beneficiaries, foreign government representatives and certain residents


			40	40	45	45		50	50	55	60
A28	Health	Income-tested tax offset for private health insurance
		Income-tested tax offset for private health insurance	-	-	160	60		-	-	-	-
A29	Health	30 per cent rebate for expenditure on private health insurance
			-	-	-	120		220	310	320	330

			-	-	-	380		690	760	780	800
A30	Health	Medicare levy surcharge	-	-	-105	-140		-110	-25	-25	-25
A31	Social security and welfare	Rebate for sole parent	220	230	250	260		55	-	-	-
A32	Social security and welfare	Rebate for taxpayers supporting a dependent relative, parent in-law, or invalid relative

			incl. A25	10	12	13		13	13	13	13
A33	Social security and welfare	Rebate for recipients of taxablerepatriation or social security pensions; or unemployment, sickness or special benefits


			1930	1930	1980	2050		1470	1520	1580	1630
A34	Social security and welfare	Rebate for housekeeper who cares for a prescribed dependant of the taxpayer
			400	400	420	430		300	270	280	280
A35	Social security and welfare	Rebate for dependent spouse	Included in A34
A36	Social security and welfare	Rebate for child-housekeeper	Included in A34
A37	Social security and welfare	Rebate for low income earners	530	520	490	440		420	350	330	310
A38	Social security and welfare	Exemption of certain social security and repatriation payments
			1250	1270	1330	1390		450	470	500	520
A39	Social security and welfare	Exemption of rent subsidy payments under the Commonwealth/State mortgage and rent relief schemes

			13	13	13	14		12	12	12	13
A40	Social security and welfare	Rebate for low income aged persons	-	7	20	25		30	30	35	40
A41	Social security and welfare	Family Tax Assistance, Parts A and B	17	250	380	390		320	-	-	-
A42	Social security and welfare	Rebate for CDEP participants	-	-	7	7		6	7	8	8
A43	Social security and welfare	Family Tax Benefit, Parts A and B (rebate)	-	-	-	-		260	1330	1400	1480

			-	-	-	-		2010	2340	2400	2440
A44	Social security and welfare	Exemption of Child Care Benefit	-	-	-	-		210	250	260	290
A45	Social security and welfare	Exemption of one-off savings bonus payments to senior Australians
			-	-	-	-		430	na	-	-
A46	Social security and welfare	Exemption of certain war-related paymentsand pensions
		Exemption of certain war-related paymentsand pensions	295	310	33 0	345		325	340	360	375
A47	Social security and welfare	Exemption of compensation paid byFederal Republic of Germany for Nazi persecution

			<5	<5	<5	<5		<5	<5	<5	<5
A48	Social security and welfare	Exemption of pensions, annuities or allowances paid by certain foreign governments for persecution

			Included in A47
A49	Social security and welfare	Income tax exemption for certain pensions received by a PNG resident
			na	na	na	na		na	na	na	na
A50	Housing & community amenities		175	180	180	180		185	185	190	190
A51	Culture and recreation	Concessional rates of tax for abnormal receipts
		Concessional rates of tax for abnormal receipts	3	4	5	5		6	5	5	5
A52	Other economic affairs (B)	Deductibility of union dues and subscriptions to business associations
			na	na	na	na		na	na	na	na
A53	Other economic affairs (B)	Deferral of tax on share discounts and exemption of share discounts received by an employee under an approved employee share acquisition scheme


			na	na	na	na		na	na	na	na
A54	Other economic affairs (B)	Tax deferral advantage of subtracting undeducted purchase price componentof pension or annuity from assessable income


			na	na	na	na		na	na	na	na
A55-58	Not allocated to function	Concessions under the substantiationprovisions for employment-relatedexpenses:

			na	na	na	na		na	na	na	na
A55		A reasonable overtime mealallowance
		A reasonable overtime mealallowance
A56		Expenses on accommodation, mealsand incidental costs of travel inAustralia


A57		Expenses which do not exceed theamount of certain award transport allowances


A58		Alternatives to the actual expensesmethod of substantiating carexpenses


A59	Not allocated to function	Rebate on certain payments of income received in arrears
		Rebate on certain payments of income received in arrears	<1	<1	<1	<1		<1	<1	<1	<1
A60	Not allocated to function	Deduction for gifts other than trading stock to approved donees
			195	210	230	250		276	300	325	350
A61	Not allocated to function	Deduction for gifts of trading stock to approved donees
		Deduction for gifts of trading stock to approved donees	Included in A60
A62	Not allocated to function	Concession for post-judgement interest awards in personal injury compensation cases

			-	-	-	14		2	2	2	2
A63	Not allocated to function	Rebate of interest on certain government securities
		Rebate of interest on certain government securities	<1	<1	<1	<1		<1	<1	<1	<1

B Retirement benefits benchmark

B1	Social security and welfare	Concessional treatment of superannuation	8650	9915	9420	9530		8845	9595	10495	11495
B2	Social security and welfare
			1290	1370	1450	1530		1490	1580	1680	1780
B3	Social security and welfare
			230	280	260	250		210	195	185	175
B4	Social security and welfare

			185	190	160	160		160	155	155	155
B5	Social security and welfare	CGT exemption on the sale of a small business at retirement
		CGT exemption on the sale of a small business at retirement	-	-	25	25		25	25	25	25
B6	Other economic affairs (C)	Small business 15 year retirement CGT exemption
		Small business 15 year retirement CGT exemption	-	-	-	-		na	na	na	na
B7	Other economic affairs (C)	CGT rollover relief for ADF and superannuation funds
		CGT rollover relief for ADF and superannuation funds	na	na	na	na		na	na	na	na
B8	Not allocated to function	Savings rebate	-	-	350	520		-	-	-	-

C Fringe benefits tax benchmark

C1	General public services (B)	Benefits provided by certain international organisations
		Benefits provided by certain international organisations	na	na	na	na		na	na	na	na
C2	Defence	Loan benefits on war service home loans	na	na	na	na		na	na	na	na
C3	Defence	Exclusion from reporting requirement for certain benefits provided to Defence Force personnel

			-	-	-	-		10	10	10	10
C4	Defence
			Included in C3
C5	Education	Education costs for children of employees posted overseas
		Education costs for children of employees posted overseas	na	na	na	na		na	na	na	na
C6	Education

			<5	<5	<5	<5		<5	<5	<5	<5
C7	Health	Benefits provided by public hospitals to their employees
		Benefits provided by public hospitals to their employees	175	190	210	230		135	135	140	145
C8	Health	Employee/family travel costs associated with overseas medical treatment
			<5	<5	<5	<5		<5	<5	<5	<5
C9	Social security and welfare	Safety award benefits up to $200 per year per employee
		Safety award benefits up to $200 per year per employee	na	na	na	na		na	na	na	na
C10	Social security and welfare	Recreation/child care facilities provided on an employer's premises
			na	na	na	na		na	na	na	na
C11	Social security and welfare	Employer contributions to secure child care places in certain centres
			na	na	na	na		na	na	na	na
C12	Social security and welfare	Benefits provided by PBIs (excluding public hospitals) to employees
			150	180	190	210		240	240	250	260
C13	Social security and welfare	Accommodation, food and meals for live-in employees caring for elderly or disadvantaged

			na	na	na	na		na	na	na	na
C14	Social security and welfare	Employer provided property/facilities for immediate relief of employees/families in times o f emergency

			na	na	na	na		na	na	na	na
C15	Housing & community amenities	Housing benefits and residential fuels in remote areas
		Housing benefits and residential fuels in remote areas	40	40	35	35		80	70	80	80
C16	Housing & community amenities	Exemption for housing provided by certain employers in regional areas
			-	-	-	-		na	na	na	na
C17	Housing & community amenities	Exclusion from reporting for regionalhousing benefits provided by certainemployers in regional areas

			-	-	-	-	&#16 0;	na	na	na	na
C18	Housing & community amenities	Discount on interest or purchase for remote area housing purchase assistance and associated fuel benefits

			na	na	na	na		na	na	na	na
C19	Transport and communications	Free or discounted commuter travel to employees where employer carries on business of providing public transport

			30	30	30	30		35	35	35	35
C20	Transport and communications	Employee taxi travel arriving at or leaving from place of work
			na	na	na	na		na	na	na	na
C21	Transport and communications	Exemption for free travel to and from duty by police officers on public transport
			-	-	-	-		5	5	5	5
C22	Other economic affairs (A)	Discounted valuation of employee standbytravel for airline employees and travelagents

			70	85	85	85		95	100	100	105
C23	Other economic affairs (B)	Long service awards of more than 15 years to $500 per employee
			<5	<5	<5	<5		<5	<5	<5	<5
C24	Other economic affairs (B)	Food and accommodation provided to employees training under the Australian Traineeship Scheme

			<5	<5	<5	<5		<5	<5	<5	<5
C25	Other economic affairs (B)	Compensation-related benefits, certain relocation and recruitment expenses
			na	na	na	na		na	na	na	na
C26	Other economic affairs (B)	Occupational health and counselling services and some training courses
			na	na	na	na		na	na	na	na
C27	Other economic affairs (B)	Discounted valuation of certain relocation and recruitment expenses
			na	na	na	na		na	na	na	na
C28	Other economic affairs (B)	Reimbursement of car expenses incurred with occupational health and counselling services and some training courses

			na	na	na	na		na	na	na	na
C29	Other economic affairs (C)	Exemption for certain loan benefits	na	na	na	na		na	na	na	na
C30	Other economic affairs (C)	Discounted valuation of certain loan benefits	na	na	na	na		na	na	na	na
C31	Other economic affairs (C)	Application of statutory formula to valuecar benefits
		Application of statutory formula to valuecar benefits	740	870	910	940		880	910	940	960
C32	Other economic affairs (C)	Record keeping for employers submittinga return with $5,000 or less in taxablebenefits

			-	-	-	5		5	5	5	5
C33	Other economic affairs (C)	Car parking on small business premises	na	na	na	na		na	na	na	na
C34	Not allocated to function	Rebate of FBT for some non-government, non-profit organisations
			45	55	60	65		50	40	40	40
C35	Not allocated to function	Benefits in relation to certain compassionate travel of employees
			<5	<5	<5	<5		<5	<5	<5	<5
C36	Not allocated to function	Fringe benefits provided by religious institutions
		Fringe benefits provided by religious institutions	160	170	175	180		170	175	180	185
C37	Not allocated to function	Staff accommodation at religious institutions and meals provided in religious houses
			<5	<5	<5	<5		<5	<5	<5	<5
C38	Not allocated to function	Provision of food and drink in certain circumstances
		Provision of food and drink in certain circumstances	na	na	na	na		na	na	na	na
C39	Not allocated to function	Discounted valuation of arm's length transaction price for in-house property and residual fringe benefits

			na	na	na	na		na	na	na	na
C40	Not allocated to function	Airline transport fringe benefits and free discounted goods and services up to a threshold

			na	na	na	na		na	na	na	na
C41	Not allocated to function	Board fringe benefits	20	20	25	25		30	35	35	35
C42	Not allocated to function	Certain car parking fringe benefits	na	na	na	na		na	na	na	na
C43	Not allocated to function	Benefits resulting from valuation arrangements for car parking
			na	na	na	na		na	na	na	na
C44	Not allocated to function	Discounted valuation for holiday travel for employees posted overseas
			na	na	na	na		na	na	na	na
C45	Not allocated to function	Transport for oil rig and remote area employees in certain circumstances
			na	na	na	na		na	na	na	na
C46	Not allocated to function	Discounted valuation of remote area holiday benefits
		Discounted valuation of remote area holiday benefits	na	na	na		na	na	na	na
C47	Not allocated to function	Minor benefits	na	na	na	na		na	na	na	na
C48	Not allocated to function	Private use of business property consumed on business premises
			na	na	na	na		na	na	na	na
C49	Not allocated to function	Allowances and accommodation benefits	na	na	na	na		na	na	na	na
C50	Not allocated to function	Private use of company car that is minor and infrequent
		Private use of company car that is minor and infrequent	na	na	na	na		na	na	na	na
C51	Not allocated to function	Loans to employees to meet employment-related and accommodation-related expenses

			na	na	na	na		na	na	na	na
C52	Not allocated to function	Exclusion from reporting for certain travel in marked emergency vehicles
			-	-	-	-		na	na	na	na
C53	Not allocated to function	Exemption for organisations promoting the prevention or control of disease in people
			-	-	-	-		na	na	na	na




D1	Culture and recreation	Income tax exemption for non-profit societies	20	25	30	30		30	25	25	30
D2	Culture and recreation	Income tax exemption for the Australian Film Finance Corporation
			<1	<1	<1	<1		<1	<1	<1	<1
D3	Culture and recreation	Income tax exemption for Australian film receipts
		Income tax exemption for Australian film receipts	included in D46
D4	Culture and recreation	Income tax exemption for certain promotion and development non-profit societies
			30	30	30	30		28	25	25	25
D5	Mining, mineral, manufacturing	Infrastructure Bonds Scheme	40	115	105	85		60	25	20	10
D6	Mining, mineral, manufacturing	Infrastructure Borrowings Tax Offset Scheme
		Infrastructure Borrowings Tax Offset Scheme	-	<10	75	75		75	75	75	75
D7	Mining, mineral, manufacturing
			40	40	18	5		-	-	-	-
D8	Mining, mineral, manufacturing	Income tax exemption for funds established for scientific research
			<1	<1	<1	<1		<1	<1	<1	<1
D9	Health	Income tax exemption for registered health benefit organisations
			8	25	50	50		45	50	50	55
D10	Health	Income tax exemption for public and non-profit hospitals
		Income tax exemption for public and non-profit hospitals	<1	<1	<1	<1		<1	<1	<1	<1
D11	Social security and welfare	Income tax exemption for religious,scientific, charitable or public educationalinstitutions

			na	na	na	na		na	na	na	na
D12	Social security and welfare	Concessional taxation treatment of mining payments made in connection with the useof Aboriginal land

			..	..	..	..		..	..	..	..
D13	Social security and welfare	Taxation of life insurance investment income	na	na	na	na		na	na	na	na
D14	Agriculture, forestry and fishing	Income tax averaging for primary producers	145	100	75	65		60	70	80	90
D15	Agriculture, forestry and fishing	Deferment of income from a double wool clip	na	na	na	na		na	na	na	na
D16	Agriculture, forestry and fishing	Spreading insurance recoveries for loss of timber or livestock
			na	na	na	na		na	na	na	na
D17	Agriculture, forestry and fishing	Valuation of livestock from natural increase	55	60	60	70		70	75	85	90
D18	Other economic affairs (B)	Income tax exemption for trade unions and registered organisations
			na	10	10	10		10	10	9	9
D19	Other economic affairs (B)	Income tax exemption for CRAFT apprenticeship rebates
		Income tax exemption for CRAFT apprenticeship rebates	20	12	13	7		12	11	5	-
D20	Other economic affairs (C)	Concessional tax rate for the life insurance business of friendly societies
			25	18	18	19		20	3	-	-
D21	Other economic affairs (C)	Income tax exemption for current pension liabilities
		Income tax exemption for current pension liabilities	na	na	na	na		na	na	na	na
D22	Other economic affairs (C)	Income tax exemption for foreign superannuation funds
		Income tax exemption for foreign superannuation funds	na	na	na	na		na	na	na	na
D23	Other economic affairs (C)	Pooled Development Funds	<1	<1	<1	3		5	8	11	16
D24	Other economic affairs (C)	Concessional treatment of some credit unions
		Concessional treatment of some credit unions	25	30	<1	<1		<1	<1	<1	<1
D25	Other purposes (C)	Income tax exemption for Katherine Business Re-establishment trust fund
			-	-	2	-		-	-	-	-
D26	Other purposes (C)	Income tax exemption for Cyclones Elaine and Vance trust fund
			-	-	-	1		-	-	-	-
D27	Not allocated to function	Transitional taxation of life insurance management fees
		Transitional taxation of life insurance management fees	-	-	-	-		120	150	135	135
D28	Not allocated to function	Income tax exemption for State/Territory bodies
		Income tax exemption for State/Territory bodies	na	na	na	na		na	na	na	na
D29	Not allocated to function	Income tax exemption for municipal authorities and other local governing bodies
			95	95	95	100		100	90	95	100
D30	Culture and recreation
			na	na	na	na		na	na	na	na
D31	Health	CGT exemption for Rural and Remote General Practice program
		CGT exemption for Rural and Remote General Practice program	1	<1	<1	<1		<1	<1	<1	<1
D32	Other economic affairs (C)	Venture capital concessions	-	-	-	-		na	na	na	na
D33	Other economic affairs (C)	Small business 50 per cent CGT exemptionfor the sale of active business assets
			-	-	-	-		na	na	na	na
D34	Other economic affairs (C)	Small business CGT rollover	-	-	60	55		40	40	45	45
D35	Other economic affairs (C)	Small business CGT partial exemption for goodwill
		Small business CGT partial exemption for goodwill	na	na	na	na		na	-	-	-
D36	Other economic affairs (C)	Limited CGT rollover for merging superannuation funds
		Limited CGT rollover for merging superannuation funds	na	na	-	-		-	-	-	-
D37	Other economic affairs (C)	Exemption from reducing the cost base of trusts for CGT purposes
			na	na	na	na		na	na	na	na
D38	Other economic affairs (C)	CGT discount for individuals	-	-	-	-		860	1 180	1 290	1 420
D39	Other economic affairs (C)	CGT discount for superannuation funds	Included in B1
D40	Other economic affairs (C)	CGT scrip-for-scrip rollover relief	-	-	-	-		na	na	na	na
D41	Other economic affairs (C)	CGT rollover relief for involuntary disposals	-	-	-	-		na	na	na	na
D42	Defence	CGT exemption for valour or brave conduct decorations
		CGT exemption for valour or brave conduct decorations	<1	<1	<1	<1		<1	<1	<1	<1
D43	Housing & community amenities	CGT main residence exemption	na	na	na	na		na	na	na	na
D44	Transport and communications	CGT exemption for payments under the Sydney Aircraft Noise Insulation project
			na	11	15	11		6	5	5	5
D45	Transport and communications	CGT exemption for payments under the M4/M5 Cashback Scheme
		CGT exemption for payments under the M4/M5 Cashback Scheme	na	na	9	12		14	12	13	13
D46	Culture and recreation	Tax incentives for film investment	22	20	21	21		21	19	19	19
D47	Culture and recreation	Film Licensed Investment Companies	-	-	-	na		na	na	na	na
D48	Mining, mineral, manufacturing	Development allowance	330	260	260	250		220	200	170	-
D49	Mining, mineral, manufacturing	Investment allowance	12	-	-	-		-	-	-	-
D50	Mining, mineral, manufacturing	Research and development tax concession	800	430	400	440		460	470	440	480
D51	Mining, mineral, manufacturing	Concession for eligible scientific research	included in D50
D52	Mining, mineral, manufacturing	Capital expenditure deduction for mining, quarrying and petroleum operations
			80	60	40	30		30	30	30	30
D53	Mining, mineral, manufacturing	Deduction for patents, designs andcopyright
		Deduction for patents, designs andcopyright	25	25	25	30		30	30	25	25
D54	Mining, mineral, manufacturing	Exploration and prospecting deduction	na	na	na	na		na	na	na	na
D55	Mining, mineral, manufacturing	Deduction for expenditure on environmental impact studies
		Deduction for expenditure on environmental impact studies	<10
D56	Mining, mineral, manufacturing	Deduction for expenditure on pollution control
		Deduction for expenditure on pollution control	na	14	18	19		18	18	19	20
D57	Mining, mineral, manufacturing	Depreciation to nil value rather than estimated scrap value
		Depreciation to nil value rather than estimated scrap value	<10	<10	<10	<10		<10	<10	<10	<10
D58	Mining, mineral, manufacturing	Depreciation balancing charge rollover relief	na	na	na	na		na	na	na	na
D59	Mining, mineral, manufacturing	Balancing charge rollover relief for exploration, mining and quarrying activities
			na	na	na	na		na	na	na	na
D60	Mining, mineral, manufacturing	Absence of cost base recapture for certain assets
		Absence of cost base recapture for certain assets	na	na	na	na		na	na	na	na
D61	Mining, mineral, manufacturing	Accelerated depreciation allowance for plant and equipment
		Accelerated depreciation allowance for plant and equipment	1730	1930	2050	2110		1530	275	-460	-865
D62	Mining, mineral, manufacturing	Accelerated depreciation for employees' amenities
		Accelerated depreciation for employees' amenities	included in D61
D63	Mining, mineral, manufacturing
			260	310	310	310		310	290	260	260
D64	Mining, mineral, manufacturing		-	-	-	-		165	550	650	715
D65	Mining, mineral, manufacturing	Accelerated depreciation for Australian trading ships
		Accelerated depreciation for Australian trading ships	12	-7	-8	-20		-25	-25	-17	-14
D66	Agriculture, forestry and fishing	Accelerated depreciation for water management costs
		Accelerated depreciation for water management costs	30	25	20	20		20	20	25	25
D67	Agriculture, forestry and fishing	Landcare deduction	included in D66
D68	Agriculture, forestry and fishing	Landcare offset	-	-	<1	1		1	1	<1	<1
D69	Agriculture, forestry and fishing	Deduction for horse breeding stock	na	na	na	na		na	na	na	na
D70	Agriculture, forestry and fishing	Depreciation of the capital cost of telephone lines for primary producers
			1	1	1	1		1	1	1	1
D71	Agriculture, forestry and fishing	Tax write-off for horticultural plants	1	2	4	5		5	5	5	6
D72	Agriculture, forestry and fishing	Accelerated depreciation for grapevine plantings
		Accelerated depreciation for grapevine plantings	4	4	4	4		4	4	4	4
D73	Agriculture, forestry and fishing	Drought investment allowance	13	14	12	10		10	6	1	-
D74	Other economic affairs (C)	Depreciation for upgrading mains electricity to a business property
			6	7	7	7		7	7	7	7
D75	Not allocated to function	Accelerated depreciation for software	-	-	15	65		165	250	270	240
D76	Not allocated to function	Immediate deduction relating to Y2K upgrades
		Immediate deduction relating to Y2K upgrades	-	-	5	105		130	-70	-70	-65
D77	Not allocated to function
			-	-	-	-		185	-50	-50	-40

*Apportionment*
D78	Other economic affairs (C)		na	na	na	na		na	na	na	na
D79	Other economic affairs (C)		-	-	-	45		825	-225	-90	-220
D80	Other economic affairs (C)		na	na	na	na		na	na	na	na
D81	Other economic affairs (C)	Exemption from the tax shelter prepayments measure for passive investments
			-	-	-	-		na	na	na	na

*Private use*
D82	Other economic affairs (C)	Capitalisation of ownership costs of assets held partly for private use
			na	na	na	na		na	na	na	na
D83	Not allocated to function	Exemption from non-commercial losses provisions (primary producers and artists)
			-	-	-	-		20	87	77	63

*Other*
D84	Social security and welfare	Deductability of expenses for entertaining disadvantaged members of the public
			na	na	na	na		na	na	na	na
D85	Agriculture, forestry and fishing	Income Equalisation Deposits scheme	30	25	25	9		-	-	-	-
D86	Agriculture, forestry and fishing	Farm Management Deposit scheme	-	-	-	25		40	30	35	35
D87	Other economic affairs (C)	Deduction to co-operative companies	<1	<1	<1	<1		<1	<1	<1	<1
D88	Defence	Income tax exemption for certain US projects in Australia
		Income tax exemption for certain US projects in Australia	na	na	na	na		na	na	na	na
D89	General public services (C)	Income tax exemption for prescribed international organisations
			na	na	na	na		na	na	na	na
D90	Other economic affairs (C)	Half IWT on foreign bank branch interest payments to the foreign bank
			included in D102
D91	Other economic affairs (C)
			7	2	2	2		2	<1	<1	<1
D92	Other economic affairs (C)	Concessional tax treatment of income of offshore banking units
			13	17	30	35		35	30	30	30
D93	Other economic affairs (C)	DWT exemption for Pooled Development Funds
		DWT exemption for Pooled Development Funds	na	na	na	na		na	na	na	na
D94	General public services (C)	IWT exemption for certain overseas organisations
		IWT exemption for certain overseas organisations	included in D102
D95	General public services (C)	DWT exemption for certain overseas organisations
		DWT exemption for certain overseas organisations	na	na	na	na		na	na	na	na
D96	General public services (C)	IWT and DWT exemption for prescribed international organisations
			na	na	na	na		na	na	na	na
D97	General public services (C)	Tax sparing provisions in Australia's DTAs	na	35	10	5		5	5	5	-
D98	General public services (C)	Exemption for branch profits from foreign tax credit system
		Exemption for branch profits from foreign tax credit system	na	na	na	na		na	na	na	na
D99	Not allocated to function	Exemption of non-portfolio dividends from foreign tax credit system			&#1 60;
			na	na	na	na		na	na	na	na
D100	Not allocated to function
			na	na	na	na		na	na	na	na
D101	Not allocated to function
			na	na	na	na		na	na	na	na
D102	Not allocated to function	Exemption from IWT on widely spread
		debentures	740	740	560	580		570	570	570	570
D103	Not allocated to function	Exemption from IWT on some government loans
		Exemption from IWT on some government loans	included in D102


E1	Health	Penalty rate of excise levied on leadedpetrol
		Penalty rate of excise levied on leadedpetrol	-135	-120	-105	-85		-90	-80	-70	-60
E2	Health	Penalty rate of excise levied on cigarettes with less than 0.8 grams of tobacco
			-	-	-	na		na	na	na	na
E3	Fuels and energy		540	570	630	690		800	890	970	1 130
E4	Fuels and energy	Concessional rate of excise levied on fuel oil, heating oil and kerosene
			360	320	160	140		155	170	185	210
E5	Fuels and energy	Concessional rate of excise levied on aviation gasoline and aviation turbine fuel
			727	709	750	845		845	875	895	925
E6	Agriculture, forestry and fishing	Concessional rate of excise levied onbrandy
		Concessional rate of excise levied onbrandy	5	5	5	5		3	3	3	3
E7	Not allocated to function

			-	-	-	-		-11	-12	-12	-13
E8	Not allocated to function	WET rebate scheme	-	-	-	-		15	15	16	17

Chapter 5 - Table 5.1

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