Chapter 2: Tax Expenditures

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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

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not for publication