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 A55
    Aboriginal land D4
    Accommodation, meals, travel A61
    Assets held partly for private use D88
    Australian Defence Force,
      Exemption of
        Allowances and bounties A11
        Compensation for loss of pay and allowances for Reserves 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

      Tax offset for serving overseas A18

    Australian-American Educational Foundation A26
    Australian Film Finance Corporation D7
    Australians working overseas A6
    Authorised deposit-taking institutions (ADIs) D106


    Baby bonus A53
    Balancing charge rollover relief
      Depreciation D66
      Exploration, mining and quarrying D67

    Branch profits D99


    Capital expenditure deduction for mining, quarrying and petroleum D60
    Car expenses A63, C29
    CDEP participants tax offset A44
    CGT exemption
      Cost base of trusts D40
      Cultural bequests and gifts programs D35
      Main residence D34
      Segregated pension asset D45
      Small business retirement B5, B7
      Valour or brave conduct decorations D32
      Venture capital concessions D36

    CGT reduction in taxable value

      Individuals and trusts D41
      Investors in listed investment companies (LICs) D44
      Small business D37, D39
      Superannuation funds B6

    CGT roll-over

      Approved deposit fund and superannuation funds B8
      Assets compulsorily acquired, lost or destroyed D43
      Scrip-for-scrip D42
      Small business D38

    Child care benefit A46
    Child-housekeeper A38
    Condensate excise free status D15
    Controlled foreign companies D108
    Co-operative companies D93
    Cost base recapture for certain assets D68
    CRAFT apprenticeship rebates D21
    Credit unions D26
    Current pension liabilities D23
    Cyclones Elaine and Vance trust fund D28


    Dairy Exit Program (DEP) payments D14
    Demergers, taxation relief D46
    Dependent relative, parent-in-law, invalid relative tax offset A34
    Dependent spouse tax offset A37
      Australian trading ships D73
      Employees' amenities D70
      Grapevine plantings D57
      Low-value assets A71, D72
      Mining buildings D71
      Plant and equipment D69
      Software D80
      Telephone lines and mains electricity D55
      To nil value D65
      Transitional exemption of small business D76
      Water management costs D51

    Development allowance D59
    Double wool clip D10
    Drought investment allowance D58
    DWT exemption

      Overseas organisations D96
      Pooled Development Funds (PDFs) D104
      International organisations D97


    Educational and other scholarships A23, A24
    Election expenses deduction A2, A3
    Entertainment to disadvantaged D90
    Environmental impact studies D63
    Environmental protection activities D64
      Alternative fuels E4
      Aviation gasoline and aviation turbine fuel E6
      Beer E10, E11
      Brandy E7
      Cigarettes E3
      Excise-free threshold E8
      Fuel oil, heating oil and kerosene E5
      High sulfur diesel E2
      Leaded petrol E1
      Microbreweries E12

    Exploration and prospecting deduction D62


    Family Tax Assistance, Parts A and B A43
    Family Tax Benefit, Parts A and B A45
    Farm Management Deposit Scheme D92
    FBT exclusion reporting
      Australian Defence Force
        Certain benefits 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
      Charities promoting the prevention or control of disease in people C54
      Child-care C11, C12
      Commuter travel, free or discounted C20
      Compassionate travel C36
      Compensation-related benefits, occupational health and counselling services, some training courses C27
      Employee entitlement funds C57
      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
      Oil rig and remote area employees C46
      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 in times of emergency C15
      Religious institutions C37, C38
      Relocation, recruitment expenses C26
      Remote area housing C16
      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 for in-house property etc 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 C19
      Stand-by travel, airline employees, travel agents C23

    Film licensed investment companies D49
    Film production refundable tax offset D50
    Financial instruments, removal of taxation at point of conversion or exchange D47
    Foreign forces exemption A13
    Foreign press A5
    Foreign superannuation funds exemption D24
    Friendly societies D22


    Gift deductions A65, A66
    GST-related plant and software deduction D82


    Health benefit organisations D1
    Horse breeding stock D54
    Horticultural plants D56
    Hospitals D2
    Housekeeper tax offset A36


    Income averaging for primary producers D9
    Income equalisation deposits (IED) scheme D91
    Income received in arrears tax offset A64
    Incurred-But-Not-Reported levy deduction A72
    Infrastructure bonds scheme D16
    Infrastructure borrowings tax offset scheme D17
    Interest on government securities A68
    IWT exemption
      International organisations D97
      Overseas organisations D95
      Widely spread debentures D110

    IWT foreign bank branch interest D101


    Japanese' former civilian internees and detainees A69


    Katherine business re-establishment trust fund D27


      Deduction D52
      Offset D53

    Life insurance

      Investment income D5
      Management fees D29

    Livestock valuation natural increase D12
    Loss of timber or livestock D11
    Low income earners tax offset A39
    Long-service leave B4


    Medical expenses tax offset A27
    Medicare levy
      Exemption A28
      Non-residents exemption A29
      Surcharge A32

    Mining rights D18
    Municipal authorities D31


    Nazi persecution A49
    Non-commercial losses provisions D89
    Non-portfolio dividends D107
    Non-profit societies D6, D8
    Non-residents A7, A8
    Norfolk Island A9


    Official salaries
      Governor-General, Governor A1
      International organisations A4

    Offshore banking units D103
    Older Australians, one-off payment A52
    Oyster farmers D13
    Overtime meal allowance A60


    Patents, designs and copyright D61
    Pension or annuity deferral A58
    Pensions PNG resident A51
    Pensions, allowances for persecution A50
    Perpetual conservation covenants D33
    Pooled Development Funds (PDFs) D25
    Post-judgement interest in personal injury compensation A67
      10-year rule D85
      Forestry managed investments D87
      Simplified Tax System taxpayers D83
      Transitional arrangements D84

    Prescribed international organisations D94
    Private health insurance A30, A31


    Recreation and long service leave B3
    Regional headquarters D102
    Religious, scientific, charitable or public educational institutions D3
    Rent subsidy payments A41
    Research and development D77, D78, D79


    Savings tax offset B9
    Savings bonus A47
    Scientific research D19
    Self-education expenses C7
    Senior Australians' Tax Offset A42
    Share discounts deferral A57
    Simplified Tax System (STS) D75
    Social security, repatriation payments A35, A40
    Sole parent tax offset A33
    State/Territory bodies D30
    Statutory effective life caps D74
    Structured settlement annuities A70
    Superannuation B1


    Tax incentives for film investment D48
    Tax shelter prepayments D86
    Tax sparing provisions in Australia's DTAs D98
    Termination benefits B2
    Trade unions and registered organisations D20
    Transferor trusts D109
    Transport allowances A61
    Thin capitalisation de minimis exemption D105


    Union dues, subscriptions A56
    United Nations exemption A17
    US projects in Australia D100


    Visiting representatives A5, A25
    Visitors in the defence of Australia A20
    Venture capital managers A59


    War-related payments, pensions A48
    Wine equalisation tax (WET) rebate scheme E9


    Y2K upgrades deduction D81


    Zone tax offsets A54