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.
A
- 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
B
- Baby bonus A53
Balancing charge rollover relief
- Depreciation D66
Exploration, mining and quarrying D67
Branch profits D99
C
- 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
D
- 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
Depreciation
- 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
E
- Educational and other scholarships A23, A24
Election expenses deduction A2, A3
Entertainment to disadvantaged D90
Environmental impact studies D63
Environmental protection activities D64
Excise
- 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
F
- 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
G
- Gift deductions A65, A66
GST-related plant and software deduction D82
H
- Health benefit organisations D1
Horse breeding stock D54
Horticultural plants D56
Hospitals D2
Housekeeper tax offset A36
I
- 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
J
- Japanese' former civilian internees and detainees A69
K
- Katherine business re-establishment trust fund D27
L
- Landcare
- 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
M
- Medical expenses tax offset A27
Medicare levy
- Exemption A28
Non-residents exemption A29
Surcharge A32
Mining rights D18
Municipal authorities D31
N
- Nazi persecution A49
Non-commercial losses provisions D89
Non-portfolio dividends D107
Non-profit societies D6, D8
Non-residents A7, A8
Norfolk Island A9
O
- 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
P
- 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
Prepayments
- 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
R
- 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
S
- 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
T
- 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
U
- Union dues, subscriptions A56
United Nations exemption A17
US projects in Australia D100
V
- Visiting representatives A5, A25
Visitors in the defence of Australia A20
Venture capital managers A59
W
- War-related payments, pensions A48
Wine equalisation tax (WET) rebate scheme E9
Y
- Y2K upgrades deduction D81
Z
- Zone tax offsets A54