This index cross-references keywords with tax expenditure reference codes (a unique identifier for each tax expenditure). Tax expenditures in Table 5.1 and Appendix A are ordered by their tax expenditure reference codes. Generally, only one keyword from each tax expenditure is indexed.


abnormal receipts A51

Aboriginal land D12

accommodation, meals, travel A56

assets held partly for private use D82

Australian Defence Force,

Exemption of

allowances and bounties A11

Disturbance Allowance A19

Medicare levy A17

pay and allowances A14

rations and quarters A12

Reserves pay and allowances A10

Scholarship allowance A20

rebate for serving overseas A16

Australian-American Educational Foundation A24

Australian Film Finance Corporation D2

Australian film receipts D3

Australians working overseas A6


balancing charge rollover relief

depreciation D58

exploration, mining and quarrying D59

branch profits D98


capital expenditure deduction for mining, quarrying and petroleum D52

car expenses A58

CDEP participants rebate A42


CGT exemption

cost base of trusts D37

cultural bequests and gifts programs D30

M4/M5 cashback scheme D45

main residence D43

Rural and Remote General Practice Program D31

small business retirement B5, B6

Sydney Aircraft Noise Insulation D44

valour or brave conduct decorations D42

venture capital concessions D32

CGT reduction in taxable value

individuals D38

small business D33, D35

superannuation funds D39

CGT rollover

involuntary disposals D41

merging superannuation funds D36

approved deposit fund and superannuation funds B7

scrip-for-scrip D40

small business D34

child care benefit A44

child-housekeeper A36

controlled foreign companies D100

co-operative companies D87

cost base recapture for certain assets D60

CRAFT apprenticeship rebates D19

credit unions D24

current pension liabilities D21

Cyclones Elaine and Vance trust fund D26


dependent relative, parent in-law, invalid relative rebate A32

dependent spouse rebate A35


Australian trading ships D65

electricity to a business property D74

employees' amenities D62

grapevine plantings D72

low-value assets D64

mining buildings D63

plant and equipment D61

software D75

telephone lines for primary producers D70

to nil value D57

water management costs D66

development allowance D48

double wool clip D15

drought investment allowance D73

DWT exemption

overseas organisations D95

Pooled Development Funds (PDFs) D93

international organisations D96


educational and other scholarships A21, A22

election expenses deduction A2, A3

entertainment to disadvantaged D84

environmental impact studies D55


alternative fuels E3

aviation gasoline and aviation turbine fuel E5

brandy E6

cigarettes E2

fuel oil, heating oil and kerosene E4

leaded petrol E1

excise-free threshold E7

exploration and prospecting deduction D54


Family Tax Assistance, Parts A and B A41

Family Tax Benefit, Parts A and B A43


Farm Management Deposit Scheme D86

FBT exclusion reporting

Australian Defence Force personnel C3

certain employers regional areas C17

overseas living allowance C4

FBT exemption

airline transport C40

allowances and accommodation C49

Australian Traineeship Scheme C24

board C41

caring for the elderly C13

car parking C33, C42

child-care C10, C11

commuter travel, free or discounted C19

compassionate travel C35

compensation-related benefits, relocation, recruitment expenses C25

employee taxi travel C20

food and drink C38

housing in remote areas C16

international organisations C1

loans C29, C51

long service awards C23

marked emergency vehicles C52

minor benefits C47

occupational health and counselling services, some training courses C26

oil rig and remote area employees C45

organisations promoting the prevention or control of disease in people C53

overseas medical treatment C8

police officers on public transport C21

private use of business property C48

private use of company car C50

public benevolent institutions (PBIs) C12

public hospitals C7

record keeping C32

relief of employees/families in times of emergency C14

religious institutions C36, C37

safety award benefits C9

war service home loans C2

FBT rebate non-government, non-profit organisations C34

FBT reduction in taxable value or under-valuation

arm's length transaction price C39

car expenses C28

car benefits C31

car parking C43

certain loan benefits C30

education costs C5

holiday travel C44

relocation, recruitment expenses C27

remote area holiday benefits C46

remote area housing C15, C18

stand-by travel, airline employees, travel agents C22

film licensed investment companies D47

foreign forces exemption A13

foreign press A5

foreign superannuation funds exemption D22

friendly societies D20


gift deductions A60, A61

GST-related plant and software deduction D77


health benefit organisations D9

horse breeding stock D69

horticultural plants D71

hospitals D10

housekeeper rebate A34


income averaging for primary producers D14

income equalisation deposits (IED) scheme D85

income received in arrears rebate A59

infrastructure bonds scheme D5

infrastructure borrowings tax offset scheme D6

interest on government securities A63

investment allowance D49


IWT exemption

government loans D103

international organisations D96

overseas organisations D94

widely spread debentures D102

IWT foreign bank branch interest D90


Katherine business re-establishment trust fund D25



deduction D67

offset D68

life insurance

investment income D13

management fees D27

livestock valuation natural increase D17

loss of timber or livestock D16

low income

aged persons rebate A40

earners rebate A37

long-service leave B4


medical expenses rebate A25

Medicare levy

exemption A26

non-residents exemption A27

surcharge A30

mining rights D7

municipal authorities D29


Nazi persecution A47

non-commercial losses provisions D83

non-portfolio dividends D99

non-profit societies D1, D4

non-residents A7, A8

Norfolk Island A9


official salaries

    Governor-General, Governor A1

    international organisations A4

offshore banking units D92

    overtime meal allowance A55


patents, designs and copyright D53

pension or annuity deferral A54

pensions PNG resident A49

pensions, allowances for persecution A48

personal injury compensation A62

pollution control D56

Pooled Development Funds (PDFs) D23


10-year rule D80

    13-month rule D78

    transitional arrangements D79

prescribed international organisations D89

private health insurance A28, A29


recreation and long service leave B3

regional headquarters D91

religious, scientific, charitable or public educational institutions D11

rent subsidy payments A39

research and development D50


savings rebate B8

savings bonus A45

scientific research D8, D51

self-education expenses C6

share discounts deferral A53

social security, repatriation payments A33, A38

sole parent rebate A31

State/Territory bodies D28

superannuation B1



tax incentives for film investment D46

tax shelter prepayments D81

tax sparing provisions in Australia's DTAs D97

termination benefits B2

trade unions and registered organisations D18

transferor trusts D101

transport allowances A57


union dues, subscriptions A52

United Nations exemption A15

US projects in Australia D88


visiting representatives A23

visitors in the defence of Australia A18


war-related payments, pensions A46

Wine Equalisation Tax (WET) rebate scheme E8


Y2K upgrades deduction D76


zone rebate A50