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Chapter 2: Guide to tax expenditure descriptions

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2.1 Guide to tax expenditure descriptions

This chapter provides information on all Australian Government tax expenditures in the following format.

Reference codes use the following system:

A
Personal income
B
Business income
C
Retirement income
D
Fringe benefits tax
E
Capital gains tax
F
Commodity and other indirect taxes
G
Natural resources tax
H
Goods and services tax
I
Carbon pricing mechanism

The following codes apply where tax expenditure estimates are not quantified.

-
nil
..
not zero, but rounded to zero
*
estimate is not available
nfp
not for publication