Chapter 2: Tax Expenditures



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 taxes

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not for publication