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 A54

    Aboriginal land D4

    accommodation, meals, travel A59

    assets held partly for private use D90

    Australian Defence Force,

    Exemption of

    allowances and bounties A11

    compensation for loss of pay and allowances A14

    compensation for loss of deployment allowance A15

    Disturbance Allowance A21

    Medicare levy A19

    pay and allowances A16

    rations and quarters A12

    Reserves pay and allowances A10

    Scholarship allowance A22

    rebate for serving overseas A18

    Australian-American Educational Foundation A26

    Australian Film Finance Corporation D7

    Australian film receipts D8

    Australians working overseas A6


    balancing charge rollover relief

    depreciation D67

    exploration, mining and quarrying D68

    branch profits D101


    capital expenditure deduction for mining, quarrying and petroleum D61


    car expenses A61

    CDEP participants rebate A44

    CGT exemption

    cost base of trusts D43

    cultural bequests and gifts programs D36

    M4/M5 cashback scheme D38

    main residence D35

    Rural and Remote General Practice Program D33

segregated pension asset D48

    small business retirement B5, B7

    Sydney Aircraft Noise Insulation D37

    valour or brave conduct decorations D32

    venture capital concessions D39

    CGT reduction in taxable value

    individuals D44

    investors in listed investment companies (LICs) D47

    small business D40, D42

    superannuation funds B6

    CGT rollover

    involuntary disposals D46

    approved deposit fund and superannuation funds B8

    scrip-for-scrip D45

    small business D41

    child care benefit A46

    child-housekeeper A38

    controlled foreign companies D108

    co-operative companies D95

    cost base recapture for certain assets D69

    CRAFT apprenticeship rebates D21

    credit unions D26

    current pension liabilities D23

    Cyclones Elaine and Vance trust fund D28


    Dairy Exit Program (DEP) payments D15

    dependent relative, parent in-law, invalid relative rebate A34

    dependent spouse rebate A37


    Australian trading ships D74

    electricity to a business property D75

    employees' amenities D71

    grapevine plantings D58

    low-value assets D73

    mining buildings D72

    plant and equipment D70

    software D82

    telephone lines for primary producers D56

    to nil value D66

transitional exemption of small business D77

    water management costs D52

    development allowance D60

    double wool clip D11

    drought investment allowance D59

    DWT exemption

    overseas organisations D98

    Pooled Development Funds (PDFs) D106

    international organisations D99


    educational and other scholarships A23, A24

    election expenses deduction A2, A3

    entertainment to disadvantaged D92

    environmental impact studies D64


    alternative fuels E3

    aviation gasoline and aviation turbine fuel E5

beer E9, E10

    brandy E6

    cigarettes E2

    fuel oil, heating oil and kerosene E4

    leaded petrol E1

    microbreweries E11


    excise-free threshold E7

    exploration and prospecting deduction D63


    Family Tax Assistance, Parts A and B A43

    Family Tax Benefit, Parts A and B A45

    Farm Management Deposit Scheme D94

    FBT exclusion reporting

    Australian Defence Force

    personnel C3

removals of household effects C5

    certain employers regional areas C18

    overseas living allowance C4

    marked emergency vehicles C53

police force removals C55

unmarked police vehicles C56

    FBT exemption

        airline transport C41

    allowances and accommodation C50

    Australian Traineeship Scheme C25

    board C42

    caring for the elderly or disadvantaged C14

    car parking C34, C43

    child-care C11, C12

    commuter travel, free or discounted C20

    compassionate travel C36

    compensation-related benefits, relocation, recruitment expenses C26

    employee taxi travel C21

    food and drink C39

    housing in regional areas C17

    international organisations C1

    loans C30, C52

    long service awards C24

    minor benefits C48

    occupational health and counselling services, some training courses C27

    oil rig and remote area employees C46

    organisations promoting the prevention or control of disease in people C54

    overseas medical treatment C9

    police officers on public transport C22

    private use of business property C49

    private use of company car C51

    public benevolent institutions (PBIs) C13

    public hospitals C8

    record keeping C33

    relief of employees/families in times of emergency C15

    religious institutions C37, C38

    safety award benefits C10

    war service home loans C2

    FBT rebate non-government, non-profit organisations C35

    FBT reduction in taxable value or under-valuation

    arm's length transaction price C40

    car expenses C29

    car benefits C32

    car parking C44

    certain loan benefits C31

    education costs C6, C7

    holiday travel C45

    relocation, recruitment expenses C28

    remote area holiday benefits C47

    remote area housing C16, C19

    stand-by travel, airline employees, travel agents C23

    film licensed investment companies D50

film production refundable tax offset D51

    foreign forces exemption A13

    foreign press A5

    foreign superannuation funds exemption D24

    friendly societies D22


    gift deductions A63, A64

    GST-related plant and software deduction D84


    health benefit organisations D1

    horse breeding stock D55

    horticultural plants D57

    hospitals D2

    housekeeper rebate A36


    income averaging for primary producers D10


    income equalisation deposits (IED) scheme D93

    income received in arrears rebate A62

    infrastructure bonds scheme D16

    infrastructure borrowings tax offset scheme D17

    interest on government securities A66

IWT exemption

    international organisations D99

    overseas organisations D97

    widely spread debentures D110

    IWT foreign bank branch interest D103


    Japanese' former civilian internees and detainees A67


    Katherine business re-establishment trust fund D27



    deduction D53

    offset D54

    life insurance

    investment income D5

    management fees D29

    livestock valuation natural increase D13

    loss of timber or livestock D12

    low income earners rebate A39

    long-service leave B4


    medical expenses rebate A27

    Medicare levy

    exemption A28

    non-residents exemption A29

    surcharge A32

    mining rights D18

    municipal authorities D31


    Nazi persecution A49

    non-commercial losses provisions D91

    non-portfolio dividends D107

    non-profit societies D6, D9

    non-residents A7, A8

Norfolk Island A9


official salaries

    Governor-General, Governor A1

    international organisations A4

offshore banking units D105

older Australians, one-off payment A52

oyster farmers D14

    overtime meal allowance A58


patents, designs and copyright D62

pension or annuity deferral A57

pensions PNG resident A51

pensions, allowances for persecution A50

perpetual conservation convenants D34

personal injury compensation A65

pollution control D65

Pooled Development Funds (PDFs) D25


    10-year rule D87

forestry managed investments D89

    Simplified Tax System taxpayers D85

        transitional arrangements D86

prescribed international organisations D96

private health insurance A30, A31


recreation and long service leave B3

regional headquarters D104

religious, scientific, charitable or public educational institutions D3

rent subsidy payments A41

research and development D78, D79, D80



savings rebate B9

savings bonus A47

scientific research D19

self-education expenses C7

Senior Australians Tax Offset A42

share discounts deferral A56

Simplified Tax System (STS) D76

social security, repatriation payments A35, A40

sole parent rebate A33

State/Territory bodies D30

structured settlement annuities D68

superannuation B1


    tax incentives for film investment D49

    tax shelter prepayments D88

    tax sparing provisions in Australia's DTAs D100

    termination benefits B2

    trade unions and registered organisations D20

    transferor trusts D109

    transport allowances A60

thin capitalisation de minimis exemption D81


    union dues, subscriptions A55

    United Nations exemption A17

    US projects in Australia D102


    visiting representatives A25

visitors in the defence of Australia A20


    war-related payments, pensions A48

    Wine Equalisation Tax (WET) rebate scheme E8


    Y2K upgrades deduction D83


    zone rebate A53