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:
- Personal income
- Business income
- Retirement income
- Fringe benefits tax
- Capital gains tax
- Commodity and other indirect taxes
- Natural resources tax
- Goods and services tax
- Carbon pricing mechanism
The following codes apply where tax expenditure estimates are not quantified.
- not zero, but rounded to zero
- estimate is not available
- not for publication