Table B1:  Estimated Tax Expenditures Through Retirement and Other Employment Termination Tax Concessions 1994‑95 to 2001‑02

(a)	Includes the new personal income tax rates announced in A New Tax System.
(b)	Includes the revenue impact of the surcharge on superannuation contributions for high income earners.
(c)	Includes the changes to Fringe Benefit Tax announced in A New Tax System requiring employers to identify on group certificates the grossed‑up taxable value of fringe benefits, starting in the 1999–2000 income year, for determining the liability for tax surcharges such as the superannuation contribution surcharge.
(d)	Indeterminate, but unlikely to be significant.
Source:  Australian Taxation Office