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
Positive estimates indicate a positive tax expenditure — that is, where a tax provision reduces tax payable relative to the benchmark. Negative estimates indicate a negative tax expenditure — that is, a tax provision that increases tax payable relative to the benchmark.
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- not for publication