Date

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- not for publication