This index cross-references keywords with tax expenditure reference codes (a unique identifier for each tax expenditure). Tax expenditures in Table 5.1 and Appendix A are ordered by their tax expenditure reference codes. Generally, only one keyword from each tax expenditure is indexed.
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A abnormal receipts A54 Aboriginal land D4 accommodation, meals, travel A59 assets held partly for private use D90 Australian Defence Force, Exemption of allowances and bounties A11 compensation for loss of pay and allowances A14 compensation for loss of deployment allowance A15 Disturbance Allowance A21 Medicare levy A19 pay and allowances A16 rations and quarters A12 Reserves pay and allowances A10 Scholarship allowance A22 rebate for serving overseas A18 Australian-American Educational Foundation A26 Australian Film Finance Corporation D7 Australian film receipts D8 Australians working overseas A6 B balancing charge rollover relief depreciation D67 exploration, mining and quarrying D68 branch profits D101 C capital expenditure deduction for mining, quarrying and petroleum D61 |
car expenses A61 CDEP participants rebate A44 CGT exemption cost base of trusts D43 cultural bequests and gifts programs D36 M4/M5 cashback scheme D38 main residence D35 Rural and Remote General Practice Program D33 segregated pension asset D48 small business retirement B5, B7 Sydney Aircraft Noise Insulation D37 valour or brave conduct decorations D32 venture capital concessions D39 CGT reduction in taxable value individuals D44 investors in listed investment companies (LICs) D47 small business D40, D42 superannuation funds B6 CGT rollover involuntary disposals D46 approved deposit fund and superannuation funds B8 scrip-for-scrip D45 small business D41 child care benefit A46 child-housekeeper A38 controlled foreign companies D108 co-operative companies D95 cost base recapture for certain assets D69 CRAFT apprenticeship rebates D21 credit unions D26 |
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current pension liabilities D23 Cyclones Elaine and Vance trust fund D28 D Dairy Exit Program (DEP) payments D15 dependent relative, parent in-law, invalid relative rebate A34 dependent spouse rebate A37 depreciation Australian trading ships D74 electricity to a business property D75 employees' amenities D71 grapevine plantings D58 low-value assets D73 mining buildings D72 plant and equipment D70 software D82 telephone lines for primary producers D56 to nil value D66 transitional exemption of small business D77 water management costs D52 development allowance D60 double wool clip D11 drought investment allowance D59 DWT exemption overseas organisations D98 Pooled Development Funds (PDFs) D106 international organisations D99 E educational and other scholarships A23, A24 election expenses deduction A2, A3 entertainment to disadvantaged D92 environmental impact studies D64 excise alternative fuels E3 aviation gasoline and aviation turbine fuel E5 beer E9, E10 brandy E6 cigarettes E2 fuel oil, heating oil and kerosene E4 leaded petrol E1 microbreweries E11 |
excise-free threshold E7 exploration and prospecting deduction D63 F Family Tax Assistance, Parts A and B A43 Family Tax Benefit, Parts A and B A45 Farm Management Deposit Scheme D94 FBT exclusion reporting Australian Defence Force personnel C3 removals of household effects C5 certain employers regional areas C18 overseas living allowance C4 marked emergency vehicles C53 police force removals C55 unmarked police vehicles C56 FBT exemption airline transport C41 allowances and accommodation C50 Australian Traineeship Scheme C25 board C42 caring for the elderly or disadvantaged C14 car parking C34, C43 child-care C11, C12 commuter travel, free or discounted C20 compassionate travel C36 compensation-related benefits, relocation, recruitment expenses C26 employee taxi travel C21 food and drink C39 housing in regional areas C17 international organisations C1 loans C30, C52 long service awards C24 minor benefits C48 occupational health and counselling services, some training courses C27 oil rig and remote area employees C46 organisations promoting the prevention or control of disease in people C54 overseas medical treatment C9 police officers on public transport C22 private use of business property C49 |
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private use of company car C51 public benevolent institutions (PBIs) C13 public hospitals C8 record keeping C33 relief of employees/families in times of emergency C15 religious institutions C37, C38 safety award benefits C10 war service home loans C2 FBT rebate non-government, non-profit organisations C35 FBT reduction in taxable value or under-valuation arm's length transaction price C40 car expenses C29 car benefits C32 car parking C44 certain loan benefits C31 education costs C6, C7 holiday travel C45 relocation, recruitment expenses C28 remote area holiday benefits C47 remote area housing C16, C19 stand-by travel, airline employees, travel agents C23 film licensed investment companies D50 film production refundable tax offset D51 foreign forces exemption A13 foreign press A5 foreign superannuation funds exemption D24 friendly societies D22 G gift deductions A63, A64 GST-related plant and software deduction D84 H health benefit organisations D1 horse breeding stock D55 horticultural plants D57 hospitals D2 housekeeper rebate A36 I income averaging for primary producers D10 |
income equalisation deposits (IED) scheme D93 income received in arrears rebate A62 infrastructure bonds scheme D16 infrastructure borrowings tax offset scheme D17 interest on government securities A66 IWT exemption international organisations D99 overseas organisations D97 widely spread debentures D110 IWT foreign bank branch interest D103 J Japanese' former civilian internees and detainees A67 K Katherine business re-establishment trust fund D27 L landcare deduction D53 offset D54 life insurance investment income D5 management fees D29 livestock valuation natural increase D13 loss of timber or livestock D12 low income earners rebate A39 long-service leave B4 M medical expenses rebate A27 Medicare levy exemption A28 non-residents exemption A29 surcharge A32 mining rights D18 municipal authorities D31 |
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N Nazi persecution A49 non-commercial losses provisions D91 non-portfolio dividends D107 non-profit societies D6, D9 non-residents A7, A8 Norfolk Island A9 O official salaries Governor-General, Governor A1 international organisations A4 offshore banking units D105 older Australians, one-off payment A52 oyster farmers D14 overtime meal allowance A58 P patents, designs and copyright D62 pension or annuity deferral A57 pensions PNG resident A51 pensions, allowances for persecution A50 perpetual conservation convenants D34 personal injury compensation A65 pollution control D65 Pooled Development Funds (PDFs) D25 prepayments 10-year rule D87 forestry managed investments D89 Simplified Tax System taxpayers D85 transitional arrangements D86 prescribed international organisations D96 private health insurance A30, A31 R recreation and long service leave B3 regional headquarters D104 religious, scientific, charitable or public educational institutions D3 rent subsidy payments A41 research and development D78, D79, D80 |
S savings rebate B9 savings bonus A47 scientific research D19 self-education expenses C7 Senior Australians Tax Offset A42 share discounts deferral A56 Simplified Tax System (STS) D76 social security, repatriation payments A35, A40 sole parent rebate A33 State/Territory bodies D30 structured settlement annuities D68 superannuation B1 T tax incentives for film investment D49 tax shelter prepayments D88 tax sparing provisions in Australia's DTAs D100 termination benefits B2 trade unions and registered organisations D20 transferor trusts D109 transport allowances A60 thin capitalisation de minimis exemption D81 U union dues, subscriptions A55 United Nations exemption A17 US projects in Australia D102 V visiting representatives A25 visitors in the defence of Australia A20 W war-related payments, pensions A48 Wine Equalisation Tax (WET) rebate scheme E8 Y Y2K upgrades deduction D83 Z zone rebate A53 |