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The aggregate of forgeone revenue totals is $182.152 B

Breakdown of foregone revenue by estimated cost to budget

Click on the title for further info

1Capital Gains TaxMain residence exemption - discount component 22.23%
$25.500 B
25.500 B
$30.000 B
30.000 B
$35.000 B
35.000 B
$36.500 B
35.000 B
$40.500 B
40.500 B
$42.500 B
42.500 B
$46.000 B
46.000 B
$50.000 B
50.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

2Capital Gains TaxMain residence exemption 18.39%
$21.000 B
21.000 B
$24.000 B
24.000 B
$28.500 B
28.500 B
$30.000 B
28.500 B
$33.500 B
33.500 B
$35.500 B
35.500 B
$38.500 B
38.500 B
$41.000 B
41.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

3Retirement SavingsConcessional taxation of superannuation entity earnings 10.57%
$11.350 B
11.350 B
$12.250 B
12.250 B
$16.400 B
16.400 B
$18.350 B
16.400 B
$19.250 B
19.250 B
$23.250 B
23.250 B
$26.050 B
26.050 B
$28.950 B
28.950 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

4Retirement SavingsConcessional taxation of employer superannuation contributions 9.28%
$14.500 B
14.500 B
$16.050 B
16.050 B
$17.150 B
17.150 B
$16.150 B
17.150 B
$16.900 B
16.900 B
$17.750 B
17.750 B
$19.400 B
19.400 B
$20.900 B
20.900 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

5Capital Gains TaxDiscount for individuals and trusts 5.64%
$4.420 B
4.420 B
$6.310 B
6.310 B
$8.270 B
8.270 B
$8.440 B
8.270 B
$10.270 B
10.270 B
$10.520 B
10.520 B
$11.010 B
11.010 B
$11.840 B
11.840 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

6Goods and Services TaxFood 3.90%
$6.200 B
6.200 B
$6.400 B
6.400 B
$6.600 B
6.600 B
$6.800 B
6.600 B
$7.100 B
7.100 B
$7.300 B
7.300 B
$7.600 B
7.600 B
$7.900 B
7.900 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

7Goods and Services TaxEducation 2.50%
$3.650 B
3.650 B
$3.800 B
3.800 B
$4.050 B
4.050 B
$4.200 B
4.050 B
$4.550 B
4.550 B
$4.900 B
4.900 B
$5.250 B
5.250 B
$5.650 B
5.650 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

8Goods and Services TaxHealth - medical and health services 2.25%
$3.300 B
3.300 B
$3.400 B
3.400 B
$3.650 B
3.650 B
$3.800 B
3.650 B
$4.100 B
4.100 B
$4.350 B
4.350 B
$4.650 B
4.650 B
$4.950 B
4.950 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

9Goods and Services TaxFinancial supplies - input taxed treatment 1.87%
$2.800 B
2.800 B
$2.800 B
2.800 B
$3.000 B
3.000 B
$3.200 B
3.000 B
$3.400 B
3.400 B
$3.600 B
3.600 B
$3.800 B
3.800 B
$4.050 B
4.050 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

10Personal IncomeConcessional taxation of non-superannuation termination benefits 1.32%
$2.550 B
2.550 B
$2.800 B
2.800 B
$2.700 B
2.700 B
$2.500 B
2.700 B
$2.400 B
2.400 B
$2.300 B
2.300 B
$2.200 B
2.200 B
$2.100 B
2.100 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

11Retirement SavingsDeductibility of life and total permanent disability insurance premiums provided inside of superannuation 1.30%
$1.520 B
1.520 B
$1.790 B
1.790 B
$2.020 B
2.020 B
$2.120 B
2.020 B
$2.370 B
2.370 B
$2.540 B
2.540 B
$2.730 B
2.730 B
$2.950 B
2.950 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

12Business IncomeLocal government bodies income tax exemption 1.21%
$1.150 B
1.150 B
$1.480 B
1.480 B
$1.620 B
1.620 B
$1.890 B
1.620 B
$2.210 B
2.210 B
$2.580 B
2.580 B
$3.020 B
3.020 B
$3.530 B
3.530 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

13Personal IncomeExemption of Family Tax Benefit payments 1.14%
$2.090 B
2.090 B
$2.150 B
2.150 B
$2.240 B
2.240 B
$1.970 B
2.240 B
$2.070 B
2.070 B
$2.020 B
2.020 B
$2.070 B
2.070 B
$2.060 B
2.060 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

14Business IncomeExemption from interest withholding tax on certain securities 1.10%
$1.760 B
1.760 B
$2.250 B
2.250 B
$2.040 B
2.040 B
$2.010 B
2.040 B
$2.010 B
2.010 B
$2.010 B
2.010 B
$2.010 B
2.010 B
$2.010 B
2.010 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

15Personal IncomeMedicare levy exemption for residents with taxable income below the low-income thresholds 1.07%
$1.290 B
1.290 B
$1.740 B
1.740 B
$1.840 B
1.840 B
$1.880 B
1.840 B
$1.940 B
1.940 B
$2.000 B
2.000 B
$2.460 B
2.460 B
$2.630 B
2.630 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

16Fringe Benefits TaxExemption for public and not-for-profit hospitals and public ambulance services 0.91%
$1.250 B
1.250 B
$1.350 B
1.350 B
$1.400 B
1.400 B
$1.500 B
1.400 B
$1.650 B
1.650 B
$1.750 B
1.750 B
$1.850 B
1.850 B
$1.950 B
1.950 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

17Fringe Benefits TaxExemption for public benevolent institutions (excluding hospitals) 0.91%
$1.300 B
1.300 B
$1.400 B
1.400 B
$1.500 B
1.500 B
$1.650 B
1.500 B
$1.650 B
1.650 B
$1.750 B
1.750 B
$1.900 B
1.900 B
$2.000 B
2.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

18Personal IncomeExemption of the Private Health Insurance Rebate 0.83%
$1.470 B
1.470 B
$1.450 B
1.450 B
$1.480 B
1.480 B
$1.500 B
1.480 B
$1.520 B
1.520 B
$1.420 B
1.420 B
$1.470 B
1.470 B
$1.550 B
1.550 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

19Personal IncomeExemption of Child Care Assistance payments 0.83%
$1.010 B
1.010 B
$1.245 B
1.245 B
$1.365 B
1.365 B
$1.445 B
1.365 B
$1.520 B
1.520 B
$1.965 B
1.965 B
$1.985 B
1.985 B
$2.100 B
2.100 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

20Goods and Services TaxChild care services 0.78%
$1.010 B
1.010 B
$1.160 B
1.160 B
$1.250 B
1.250 B
$1.330 B
1.250 B
$1.420 B
1.420 B
$1.600 B
1.600 B
$1.750 B
1.750 B
$1.910 B
1.910 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

21Retirement SavingsConcessional taxation of capital gains for superannuation funds 0.74%
$0.170 B
0.170 B
$0.470 B
0.470 B
$0.610 B
0.610 B
$1.000 B
0.610 B
$1.350 B
1.350 B
$1.700 B
1.700 B
$2.050 B
2.050 B
$2.350 B
2.350 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

22Personal IncomePhilanthropy - deduction for gifts to deductible gift recipients 0.71%
$1.080 B
1.080 B
$1.180 B
1.180 B
$1.240 B
1.240 B
$1.200 B
1.240 B
$1.300 B
1.300 B
$1.390 B
1.390 B
$1.500 B
1.500 B
$1.640 B
1.640 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

23Business IncomeLower company tax rate 0.71%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.250 B
0.250 B
$1.100 B
0.250 B
$1.300 B
1.300 B
$1.600 B
1.600 B
$1.800 B
1.800 B
$2.200 B
2.200 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

24Commodity and Other Indirect TaxesConcessional rate of excise levied on aviation gasoline and aviation turbine fuel 0.70%
$0.950 B
0.950 B
$1.110 B
1.110 B
$1.260 B
1.260 B
$1.230 B
1.260 B
$1.280 B
1.280 B
$1.330 B
1.330 B
$1.390 B
1.390 B
$1.450 B
1.450 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

25Business IncomeSmall business simplified depreciation rules 0.66%
$0.200 B
0.200 B
$-0.100 B
-0.100 B
$-0.200 B
-0.200 B
$1.100 B
-0.200 B
$1.200 B
1.200 B
$0.900 B
0.900 B
$-0.800 B
-0.800 B
$-1.000 B
-1.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

26Goods and Services TaxHealth - residential care, community care and other care services 0.62%
$0.950 B
0.950 B
$0.950 B
0.950 B
$1.010 B
1.010 B
$1.060 B
1.010 B
$1.130 B
1.130 B
$1.210 B
1.210 B
$1.290 B
1.290 B
$1.380 B
1.380 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

27Business IncomeCapital works expenditure deduction 0.57%
$0.720 B
0.720 B
$0.775 B
0.775 B
$0.915 B
0.915 B
$0.965 B
0.915 B
$1.040 B
1.040 B
$1.125 B
1.125 B
$1.225 B
1.225 B
$1.340 B
1.340 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

28Personal IncomeSeniors and pensioners tax offset 0.55%
$0.900 B
0.900 B
$0.890 B
0.890 B
$1.000 B
1.000 B
$1.000 B
1.000 B
$1.000 B
1.000 B
$1.000 B
1.000 B
$1.000 B
1.000 B
$1.000 B
1.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

29Goods and Services TaxWater, sewerage and drainage 0.52%
$0.840 B
0.840 B
$0.850 B
0.850 B
$0.900 B
0.900 B
$0.900 B
0.900 B
$0.950 B
0.950 B
$1.010 B
1.010 B
$1.060 B
1.060 B
$1.120 B
1.120 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

30Fringe Benefits TaxApplication of statutory formula to value car benefits 0.47%
$0.810 B
0.810 B
$0.720 B
0.720 B
$0.740 B
0.740 B
$0.840 B
0.740 B
$0.850 B
0.850 B
$0.910 B
0.910 B
$0.980 B
0.980 B
$1.020 B
1.020 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

31Goods and Services TaxFinancial supplies - reduced input tax credits 0.47%
$0.700 B
0.700 B
$0.700 B
0.700 B
$0.750 B
0.750 B
$0.800 B
0.750 B
$0.850 B
0.850 B
$0.900 B
0.900 B
$0.950 B
0.950 B
$1.000 B
1.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

32Capital Gains TaxSmall business 50 per cent reduction 0.46%
$0.580 B
0.580 B
$0.600 B
0.600 B
$0.680 B
0.680 B
$0.830 B
0.680 B
$0.840 B
0.840 B
$0.850 B
0.850 B
$0.870 B
0.870 B
$0.890 B
0.890 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

33Personal IncomeExemption of certain income support benefits, pensions or allowances 0.45%
$0.650 B
0.650 B
$0.750 B
0.750 B
$0.770 B
0.770 B
$0.790 B
0.770 B
$0.820 B
0.820 B
$0.840 B
0.840 B
$0.870 B
0.870 B
$0.900 B
0.900 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

34Business IncomeResearch and development - non-refundable tax offset 0.43%
$1.160 B
1.160 B
$1.030 B
1.030 B
$0.900 B
0.900 B
$0.840 B
0.900 B
$0.780 B
0.780 B
$0.720 B
0.720 B
$0.720 B
0.720 B
$0.720 B
0.720 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

35Personal IncomeExemption for National Disability Insurance Scheme amounts 0.41%
$0.000 B
0.000 B
$0.020 B
0.020 B
$0.050 B
0.050 B
$0.270 B
0.050 B
$0.750 B
0.750 B
$1.520 B
1.520 B
$2.750 B
2.750 B
$3.380 B
3.380 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

36Business IncomeUnincorporated small business tax discount 0.41%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.550 B
0.000 B
$0.750 B
0.750 B
$0.800 B
0.800 B
$0.800 B
0.800 B
$0.800 B
0.800 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

37Retirement SavingsConcessional taxation of personal superannuation contributions 0.41%
$0.550 B
0.550 B
$0.710 B
0.710 B
$0.950 B
0.950 B
$0.960 B
0.950 B
$0.750 B
0.750 B
$1.550 B
1.550 B
$1.500 B
1.500 B
$1.800 B
1.800 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

38Business IncomeReduced withholding tax under international tax treaties 0.37%
$0.390 B
0.390 B
$0.500 B
0.500 B
$0.610 B
0.610 B
$0.640 B
0.610 B
$0.670 B
0.670 B
$0.700 B
0.700 B
$0.740 B
0.740 B
$0.770 B
0.770 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

39Personal IncomePhilanthropy - deduction for gifts to private ancillary funds 0.35%
$0.130 B
0.130 B
$0.225 B
0.225 B
$0.705 B
0.705 B
$0.330 B
0.705 B
$0.630 B
0.630 B
$0.315 B
0.315 B
$0.315 B
0.315 B
$0.315 B
0.315 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

40Retirement SavingsConcessional taxation of unfunded superannuation 0.32%
$0.500 B
0.500 B
$0.540 B
0.540 B
$0.550 B
0.550 B
$0.580 B
0.550 B
$0.590 B
0.590 B
$0.610 B
0.610 B
$0.640 B
0.640 B
$0.670 B
0.670 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

41Fringe Benefits TaxExemption for health care benefits provided to members of the Defence Force 0.32%
$0.440 B
0.440 B
$0.600 B
0.600 B
$0.580 B
0.580 B
$0.600 B
0.580 B
$0.590 B
0.590 B
$0.590 B
0.590 B
$0.630 B
0.630 B
$0.640 B
0.640 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

42Personal IncomeExemptions of certain veterans pensions, allowances or benefits, compensation, and particular World War II-related payments for persecution 0.31%
$0.550 B
0.550 B
$0.610 B
0.610 B
$0.600 B
0.600 B
$0.580 B
0.600 B
$0.560 B
0.560 B
$0.550 B
0.550 B
$0.550 B
0.550 B
$0.560 B
0.560 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

43Business IncomeFarm Management Deposit scheme 0.31%
$0.145 B
0.145 B
$0.170 B
0.170 B
$0.245 B
0.245 B
$0.245 B
0.245 B
$0.560 B
0.560 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

44Retirement SavingsSmall business capital gains retirement exemption 0.30%
$0.390 B
0.390 B
$0.410 B
0.410 B
$0.480 B
0.480 B
$0.530 B
0.480 B
$0.550 B
0.550 B
$0.560 B
0.560 B
$0.590 B
0.590 B
$0.620 B
0.620 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

45Business IncomeExemption of inbound non-portfolio dividends from income tax 0.27%
$0.630 B
0.630 B
$0.680 B
0.680 B
$0.690 B
0.690 B
$0.550 B
0.690 B
$0.500 B
0.500 B
$0.500 B
0.500 B
$0.500 B
0.500 B
$0.500 B
0.500 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

46Fringe Benefits TaxExemption from the fringe benefit cap for meal entertainment and entertainment facility leasing expenses 0.24%
$0.430 B
0.430 B
$0.455 B
0.455 B
$0.470 B
0.470 B
$0.430 B
0.470 B
$0.435 B
0.435 B
$0.475 B
0.475 B
$0.505 B
0.505 B
$0.530 B
0.530 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

47Goods and Services TaxHealth - drugs and medicinal preparations 0.24%
$0.340 B
0.340 B
$0.360 B
0.360 B
$0.380 B
0.380 B
$0.400 B
0.380 B
$0.430 B
0.430 B
$0.460 B
0.460 B
$0.490 B
0.490 B
$0.520 B
0.520 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

48Goods and Services TaxImportation threshold 0.21%
$0.390 B
0.390 B
$0.380 B
0.380 B
$0.390 B
0.390 B
$0.390 B
0.390 B
$0.390 B
0.390 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

49Goods and Services TaxPrivate health insurance 0.20%
$0.260 B
0.260 B
$0.290 B
0.290 B
$0.320 B
0.320 B
$0.350 B
0.320 B
$0.370 B
0.370 B
$0.410 B
0.410 B
$0.430 B
0.430 B
$0.460 B
0.460 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

50Business IncomeConcessional tax treatment of offshore banking units 0.18%
$0.200 B
0.200 B
$0.250 B
0.250 B
$0.295 B
0.295 B
$0.325 B
0.295 B
$0.325 B
0.325 B
$0.325 B
0.325 B
$0.325 B
0.325 B
$0.325 B
0.325 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

51Retirement SavingsExemption for small business assets held for more than 15 years 0.18%
$0.155 B
0.155 B
$0.195 B
0.195 B
$0.275 B
0.275 B
$0.295 B
0.275 B
$0.320 B
0.320 B
$0.340 B
0.340 B
$0.350 B
0.350 B
$0.370 B
0.370 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

52Capital Gains TaxRoll-over for replacement small business active assets 0.18%
$0.210 B
0.210 B
$0.220 B
0.220 B
$0.250 B
0.250 B
$0.310 B
0.250 B
$0.320 B
0.320 B
$0.330 B
0.330 B
$0.340 B
0.340 B
$0.350 B
0.350 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

53Personal IncomeMedicare levy exemption for blind pensioners, sickness allowance recipients, persons not entitled to Medicare benefits and foreign government representatives 0.16%
$0.195 B
0.195 B
$0.260 B
0.260 B
$0.260 B
0.260 B
$0.280 B
0.260 B
$0.300 B
0.300 B
$0.325 B
0.325 B
$0.425 B
0.425 B
$0.445 B
0.445 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

54Commodity and Other Indirect TaxesWine equalisation tax producer rebate 0.16%
$0.300 B
0.300 B
$0.310 B
0.310 B
$0.320 B
0.320 B
$0.310 B
0.320 B
$0.300 B
0.300 B
$0.260 B
0.260 B
$0.250 B
0.250 B
$0.260 B
0.260 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

55Personal IncomeConcessional taxation of lump sum payments for unused recreation and long service leave 0.13%
$0.220 B
0.220 B
$0.260 B
0.260 B
$0.270 B
0.270 B
$0.240 B
0.270 B
$0.240 B
0.240 B
$0.240 B
0.240 B
$0.240 B
0.240 B
$0.240 B
0.240 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

56Business IncomeInternational tax - concessional rate of final withholding tax on certain distributions by Australian managed investment trusts to foreign residents 0.13%
$0.295 B
0.295 B
$0.220 B
0.220 B
$0.300 B
0.300 B
$0.255 B
0.300 B
$0.235 B
0.235 B
$0.235 B
0.235 B
$0.235 B
0.235 B
$0.235 B
0.235 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

57Goods and Services TaxTourism - travel agents - overseas travel 0.12%
$0.180 B
0.180 B
$0.190 B
0.190 B
$0.210 B
0.210 B
$0.215 B
0.210 B
$0.220 B
0.220 B
$0.230 B
0.230 B
$0.240 B
0.240 B
$0.255 B
0.255 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

58Retirement SavingsSuperannuation measures for low-income earners 0.12%
$0.120 B
0.120 B
$0.200 B
0.200 B
$0.220 B
0.220 B
$0.210 B
0.220 B
$0.210 B
0.210 B
$0.220 B
0.220 B
$0.220 B
0.220 B
$0.220 B
0.220 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

59Fringe Benefits TaxApproved worker entitlement fund payment exemption 0.12%
$0.210 B
0.210 B
$0.205 B
0.205 B
$0.210 B
0.210 B
$0.210 B
0.210 B
$0.210 B
0.210 B
$0.215 B
0.215 B
$0.225 B
0.225 B
$0.225 B
0.225 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

60Personal IncomeExemption of payments made under the First Home Owners Grant Scheme 0.10%
$0.275 B
0.275 B
$0.185 B
0.185 B
$0.190 B
0.190 B
$0.180 B
0.190 B
$0.190 B
0.190 B
$0.185 B
0.185 B
$0.185 B
0.185 B
$0.190 B
0.190 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

61Commodity and Other Indirect TaxesExcise concessions for alternative fuels 0.10%
$0.340 B
0.340 B
$0.270 B
0.270 B
$0.240 B
0.240 B
$0.190 B
0.240 B
$0.190 B
0.190 B
$0.200 B
0.200 B
$0.200 B
0.200 B
$0.200 B
0.200 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

62Commodity and Other Indirect TaxesConcessional rate of excise levied on draught beer 0.09%
$0.160 B
0.160 B
$0.160 B
0.160 B
$0.160 B
0.160 B
$0.165 B
0.160 B
$0.170 B
0.170 B
$0.175 B
0.175 B
$0.185 B
0.185 B
$0.190 B
0.190 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

63Personal IncomeZone tax offsets 0.08%
$0.295 B
0.295 B
$0.295 B
0.295 B
$0.235 B
0.235 B
$0.145 B
0.235 B
$0.150 B
0.150 B
$0.155 B
0.155 B
$0.160 B
0.160 B
$0.160 B
0.160 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

64Fringe Benefits TaxExemption for charities promoting the prevention or control of disease in human beings 0.08%
$0.125 B
0.125 B
$0.135 B
0.135 B
$0.135 B
0.135 B
$0.145 B
0.135 B
$0.150 B
0.150 B
$0.160 B
0.160 B
$0.170 B
0.170 B
$0.180 B
0.180 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

65Personal IncomeExemption of the Schoolkids Bonus 0.08%
$0.170 B
0.170 B
$0.320 B
0.320 B
$0.290 B
0.290 B
$0.280 B
0.290 B
$0.140 B
0.140 B
$0.010 B
0.010 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

66Business IncomeNot-for-profit private health insurers income tax exemption 0.05%
$0.135 B
0.135 B
$0.105 B
0.105 B
$0.110 B
0.110 B
$0.100 B
0.110 B
$0.100 B
0.100 B
$0.100 B
0.100 B
$0.100 B
0.100 B
$0.100 B
0.100 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

67Personal IncomeMedicare levy exemption for current and veteran Australian Defence Force personnel and their relatives and associates 0.05%
$0.055 B
0.055 B
$0.080 B
0.080 B
$0.085 B
0.085 B
$0.090 B
0.085 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.120 B
0.120 B
$0.120 B
0.120 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

68Personal IncomeForeign income exemption for temporary residents 0.05%
$0.055 B
0.055 B
$0.075 B
0.075 B
$0.085 B
0.085 B
$0.090 B
0.085 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.090 B
0.090 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

69Personal IncomeAustralian Defence Force Reserve personnel - exemption of pay and allowances for part-time personnel 0.05%
$0.065 B
0.065 B
$0.070 B
0.070 B
$0.085 B
0.085 B
$0.085 B
0.085 B
$0.085 B
0.085 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.095 B
0.095 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

70Goods and Services TaxHealth - medical aids and appliances 0.05%
$0.055 B
0.055 B
$0.070 B
0.070 B
$0.075 B
0.075 B
$0.080 B
0.075 B
$0.085 B
0.085 B
$0.090 B
0.090 B
$0.095 B
0.095 B
$0.105 B
0.105 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

71Personal IncomeBeneficiary Tax Offset 0.04%
$0.040 B
0.040 B
$0.055 B
0.055 B
$0.075 B
0.075 B
$0.080 B
0.075 B
$0.080 B
0.080 B
$0.075 B
0.075 B
$0.080 B
0.080 B
$0.085 B
0.085 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

72Fringe Benefits TaxExemption for fringe benefits provided to certain employees of religious institutions 0.04%
$0.065 B
0.065 B
$0.070 B
0.070 B
$0.075 B
0.075 B
$0.075 B
0.075 B
$0.080 B
0.080 B
$0.085 B
0.085 B
$0.090 B
0.090 B
$0.095 B
0.095 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

73Commodity and Other Indirect TaxesPassenger Movement Charge exemptions 0.04%
$0.070 B
0.070 B
$0.070 B
0.070 B
$0.070 B
0.070 B
$0.080 B
0.070 B
$0.080 B
0.080 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.100 B
0.100 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

74Fringe Benefits TaxExemption for benefits received by Australian Government employees in receipt of military compensation payments 0.04%
$0.035 B
0.035 B
$0.040 B
0.040 B
$0.055 B
0.055 B
$0.070 B
0.055 B
$0.070 B
0.070 B
$0.065 B
0.065 B
$0.065 B
0.065 B
$0.065 B
0.065 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

75Business IncomeTax incentives for early stage investors 0.04%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.065 B
0.065 B
$0.065 B
0.065 B
$0.065 B
0.065 B
$0.065 B
0.065 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

76Fringe Benefits TaxEmployees of public transport providers - free or discounted travel exemption 0.04%
$0.050 B
0.050 B
$0.055 B
0.055 B
$0.060 B
0.060 B
$0.065 B
0.060 B
$0.065 B
0.065 B
$0.070 B
0.070 B
$0.075 B
0.075 B
$0.075 B
0.075 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

77Business IncomeTax exemption for National Rental Affordability Scheme incentives 0.03%
$0.005 B
0.005 B
$0.015 B
0.015 B
$0.032 B
0.032 B
$0.045 B
0.032 B
$0.062 B
0.062 B
$0.082 B
0.082 B
$0.084 B
0.084 B
$0.086 B
0.086 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

78Business IncomeAccelerated depreciation of fencing and fodder storage assets for primary producers 0.03%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.005 B
0.005 B
$0.035 B
0.005 B
$0.060 B
0.060 B
$0.085 B
0.085 B
$0.080 B
0.080 B
$0.080 B
0.080 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

79Capital Gains TaxDiscount for investors in listed investment companies 0.03%
$0.040 B
0.040 B
$0.060 B
0.060 B
$0.055 B
0.055 B
$0.055 B
0.055 B
$0.060 B
0.060 B
$0.070 B
0.070 B
$0.075 B
0.075 B
$0.080 B
0.080 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

80Business IncomeFilm industry concessions 0.03%
$0.061 B
0.061 B
$0.069 B
0.069 B
$0.050 B
0.050 B
$0.062 B
0.050 B
$0.058 B
0.058 B
$0.076 B
0.076 B
$0.057 B
0.057 B
$0.051 B
0.051 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

81Fringe Benefits TaxPhilanthropy - rebate for certain not-for-profit, non-government bodies 0.03%
$0.045 B
0.045 B
$0.050 B
0.050 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.055 B
0.055 B
$0.060 B
0.060 B
$0.075 B
0.075 B
$0.080 B
0.080 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

82Goods and Services TaxReligious services 0.03%
$0.035 B
0.035 B
$0.040 B
0.040 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.050 B
0.050 B
$0.055 B
0.055 B
$0.060 B
0.060 B
$0.065 B
0.065 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

83Personal IncomeExemption of certain income earned by Australians working overseas 0.02%
$0.055 B
0.055 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.050 B
0.050 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

84Personal IncomeAustralian Defence Force personnel - exemption of certain allowances 0.02%
$0.085 B
0.085 B
$0.055 B
0.055 B
$0.035 B
0.035 B
$0.040 B
0.035 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.045 B
0.045 B
$0.050 B
0.050 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

85Personal IncomeNet medical expenses tax offset 0.02%
$0.410 B
0.410 B
$0.245 B
0.245 B
$0.175 B
0.175 B
$0.075 B
0.175 B
$0.041 B
0.041 B
$0.012 B
0.012 B
$0.001 B
0.001 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

86Personal IncomeConcessional taxation of unused long service leave accumulated prior to 16 August 1978 0.02%
$0.055 B
0.055 B
$0.060 B
0.060 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

87Personal IncomeIncome averaging for authors, inventors, performing artists, production associates and sportspersons 0.02%
$0.025 B
0.025 B
$0.030 B
0.030 B
$0.035 B
0.035 B
$0.040 B
0.035 B
$0.040 B
0.040 B
$0.045 B
0.045 B
$0.050 B
0.050 B
$0.060 B
0.060 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

88Business IncomeAccelerated write-off for expenditure on water facilities for primary producers 0.02%
$0.070 B
0.070 B
$0.005 B
0.005 B
$0.010 B
0.010 B
$0.025 B
0.010 B
$0.040 B
0.040 B
$0.035 B
0.035 B
$0.030 B
0.030 B
$0.030 B
0.030 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

89Fringe Benefits TaxExpenses for employees living away from home exemption 0.02%
$0.070 B
0.070 B
$0.050 B
0.050 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.040 B
0.040 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

90Business IncomeShipping - investment incentives 0.02%
$0.030 B
0.030 B
$0.030 B
0.030 B
$0.030 B
0.030 B
$0.030 B
0.030 B
$0.030 B
0.030 B
$0.030 B
0.030 B
$0.030 B
0.030 B
$0.030 B
0.030 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

91Personal IncomeNon-commercial losses exception rules for primary producers and artists 0.01%
$0.020 B
0.020 B
$0.015 B
0.015 B
$0.015 B
0.015 B
$0.020 B
0.015 B
$0.020 B
0.020 B
$0.020 B
0.020 B
$0.020 B
0.020 B
$0.020 B
0.020 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

92Capital Gains TaxSmall business restructure roll-over 0.01%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.020 B
0.020 B
$0.020 B
0.020 B
$0.025 B
0.025 B
$0.025 B
0.025 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

93Goods and Services TaxSimplified accounting methods 0.01%
$0.012 B
0.012 B
$0.011 B
0.011 B
$0.011 B
0.011 B
$0.014 B
0.011 B
$0.015 B
0.015 B
$0.015 B
0.015 B
$0.015 B
0.015 B
$0.015 B
0.015 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

94Goods and Services TaxBoats for export 0.01%
$0.008 B
0.008 B
$0.015 B
0.015 B
$0.014 B
0.014 B
$0.012 B
0.014 B
$0.012 B
0.012 B
$0.011 B
0.011 B
$0.012 B
0.012 B
$0.012 B
0.012 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

95Business IncomeSustainable Rural Water Use and Infrastructure Program 0.01%
$0.015 B
0.015 B
$-0.005 B
-0.005 B
$0.000 B
0.000 B
$-0.005 B
0.000 B
$0.010 B
0.010 B
$0.010 B
0.010 B
$-0.015 B
-0.015 B
$-0.025 B
-0.025 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

96Business IncomeSmall business immediate deduction for professional expenses 0.01%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.010 B
0.000 B
$0.010 B
0.010 B
$0.010 B
0.010 B
$0.010 B
0.010 B
$0.010 B
0.010 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

97Commodity and Other Indirect TaxesExcise concession for alcohol producers 0.01%
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.010 B
0.010 B
$0.011 B
0.011 B
$0.012 B
0.012 B
$0.013 B
0.013 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

98Goods and Services TaxDiplomats, diplomatic missions and approved international organisations 0.01%
$0.007 B
0.007 B
$0.008 B
0.008 B
$0.008 B
0.008 B
$0.009 B
0.008 B
$0.010 B
0.010 B
$0.011 B
0.011 B
$0.011 B
0.011 B
$0.012 B
0.012 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

99Personal IncomeTax offset on certain payments of income received in arrears 0.00%
$0.005 B
0.005 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.007 B
0.006 B
$0.008 B
0.008 B
$0.008 B
0.008 B
$0.009 B
0.009 B
$0.009 B
0.009 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

100Commodity and Other Indirect TaxesExemptions from radiocommunications taxes for not-for-profit community or government entities 0.00%
$0.003 B
0.003 B
$0.005 B
0.005 B
$0.007 B
0.007 B
$0.007 B
0.007 B
$0.008 B
0.008 B
$0.008 B
0.008 B
$0.008 B
0.008 B
$0.008 B
0.008 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

101Personal IncomeDependency tax offsets 0.00%
$0.140 B
0.140 B
$0.120 B
0.120 B
$0.007 B
0.007 B
$0.006 B
0.007 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.006 B
0.006 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

102Fringe Benefits TaxDiscounted valuation for board meals 0.00%
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.006 B
0.006 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

103Natural Resources TaxesJunior Minerals Exploration Incentive 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.006 B
0.006 B
$0.004 B
0.004 B
$0.009 B
0.009 B
$0.007 B
0.007 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

104Commodity and Other Indirect TaxesConcessional rate of excise levied on low strength packaged beer 0.00%
$0.007 B
0.007 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.005 B
0.006 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.006 B
0.006 B
$0.006 B
0.006 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

105Personal IncomeDeduction for expenses incurred by election candidates 0.00%
$0.004 B
0.004 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.004 B
0.005 B
$0.004 B
0.004 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.005 B
0.005 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

106Personal IncomeSeasonal Labour Mobility Program 0.00%
$0.002 B
0.002 B
$0.003 B
0.003 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

107Personal IncomeExemption of post-judgment interest awards in personal injury compensation cases 0.00%
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

108Commodity and Other Indirect TaxesConcessional rate of excise levied on brandy 0.00%
$0.004 B
0.004 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.004 B
0.005 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.005 B
0.005 B
$0.005 B
0.005 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

109Personal IncomeIncome tax exemption for Australian staff of the Asian Development Bank 0.00%
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

110Business IncomeShipping - refundable tax offset for employers of qualifying Australian seafarers 0.00%
$0.000 B
0.000 B
$0.002 B
0.002 B
$0.000 B
0.000 B
$0.004 B
0.000 B
$0.003 B
0.003 B
$0.002 B
0.002 B
$0.002 B
0.002 B
$0.002 B
0.002 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

111Commodity and Other Indirect TaxesConcessional rate of excise levied on brew-on-premise beer 0.00%
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.003 B
0.004 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
$0.003 B
0.003 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

112Fringe Benefits TaxExemption for war service loans 0.00%
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

113Commodity and Other Indirect TaxesCertain exemptions for diplomatic missions and foreign diplomats 0.00%
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
$0.001 B
0.001 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

114Personal IncomeExemption of income of certain visitors to Australia 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

115Personal IncomeExemption of official remuneration of officials of prescribed international organisations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

116Personal IncomeExemption from income tax and the Medicare levy for residents of Norfolk Island 0.00%
$0.007 B
0.007 B
$0.007 B
0.007 B
$0.007 B
0.007 B
$0.000 B
0.007 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

117Personal IncomeAustralian Defence Force personnel - exemption of compensation for lost deployment allowance 0.00%
$0.001 B
0.001 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

118Personal IncomeAustralian Defence Force personnel - exemption of pay and allowances earned while on eligible overseas duty 0.00%
$0.065 B
0.065 B
$0.055 B
0.055 B
$0.070 B
0.070 B
$0.070 B
0.070 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

119Personal IncomeAustralian Defence Force Reserve personnel - exemption of compensation for loss of pay and allowances 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

120Personal IncomeExemption of some payments to Australian Federal Police and civilian personnel on service with an armed force of the United Nations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

121Personal IncomeTax offsets for Australian Defence Force personnel serving overseas and for Australian Federal Police and civilians serving with United Nations forces 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

122Personal IncomeDenial of deductibility for HECS-HELP expenses 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

123Personal IncomeExemption of income from certain educational scholarships, payments to apprentices or similar forms of assistance 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

124Personal IncomeMedicare levy surcharge lump sum payment in arrears tax offset 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

125Personal IncomeExemption of disaster relief payments 0.00%
$0.005 B
0.005 B
$0.015 B
0.015 B
$0.010 B
0.010 B
$0.025 B
0.010 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

126Personal IncomeRelease from particular tax liabilities in cases of serious hardship 0.00%
$0.053 B
0.053 B
$0.040 B
0.040 B
$0.041 B
0.041 B
$0.069 B
0.041 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

127Personal IncomeAdditional 10 per cent Capital Gains Tax discount for affordable housing 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

128Personal IncomeWorking holiday makers 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

129Personal IncomeExemption of foreign termination payments 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

130Personal IncomeDenial of deduction of travel expenses for residential rental property 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$-0.160 B
-0.160 B
$-0.180 B
-0.180 B
$-0.200 B
-0.200 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

131Personal IncomeIncome tax exemption of certain Prime Ministers prizes 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

132Personal IncomeNon-commercial losses deductions allowed for certain taxpayers with an adjusted taxable income under $250,000 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

133Personal IncomeTax concessions for employee share schemes income 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

134Personal IncomeTax deferral advantage arising from personal after-tax contributions to a pension or annuity 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

135Personal IncomeUnion dues and subscriptions to business associations deduction 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

136Personal IncomeDenial of deductions for illegal activities 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

137Personal IncomeLimit plant and equipment depreciation deductions to outlays actually incurred by investors 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$-0.040 B
-0.040 B
$-0.100 B
-0.100 B
$-0.120 B
-0.120 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

138Personal IncomeCar expenses - alternatives to the logbook method 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

139Personal IncomeExemption for personal injury annuities 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

140Personal IncomeLow-value depreciating assets - immediate deduction 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

141Business IncomeDenial of deductions by businesses for political donations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

142Business IncomeExemptions for prescribed international organisations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

143Business IncomeInterest withholding tax and dividend withholding tax exemptions for overseas charitable institutions 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

144Business IncomeInvestment Manager Regime 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

145Business IncomeIncome tax exemption for persons connected with certain US Government projects in Australia 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

146Business IncomeExemption for foreign branch profits from income tax 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

147Business IncomeExemption from accruals taxation system for certain transferor trusts 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

148Business IncomeExemption from accruals taxation system for controlled foreign companies 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

149Business IncomeInterest withholding tax concession on interest payments by financial institutions 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

150Business IncomeInternational tax - concessional rate of final withholding tax on certain distributions by clean building managed investment trusts to foreign residents 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

151Business IncomeThreshold exemption for thin capitalisation 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

152Business IncomeSecurity agency transaction exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

153Business IncomeDeductibility for entertainment provided without charge to those in need 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

154Business IncomeExemption for payments for mining on Aboriginal land 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

155Business IncomeLife insurance investment income taxation concession 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

156Business IncomeExemption of foreign currency gains and losses from certain low balance accounts 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

157Business IncomeInfrastructure enhanced loss utilisation for designated projects 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

158Business IncomeOff-market share buy-backs 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

159Business IncomeExemption from the tax shelter prepayments measure for certain passive investments 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

160Business IncomePrepayment rule for small business taxpayers and non-business expenditure by individuals 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

161Business IncomeThe 10-year rule for prepayments 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

162Business IncomeAccelerated write-off for forestry managed investment schemes 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

163Business IncomeDeferral of profit from early sale of double wool clips 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

164Business IncomeDeferral or spreading of profit from the forced disposal or death of livestock 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

165Business IncomeIncome tax averaging for primary producers 0.00%
$0.175 B
0.175 B
$0.195 B
0.195 B
$0.200 B
0.200 B
$0.000 B
0.200 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

166Business IncomeSpreading of insurance income for loss of timber or livestock 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

167Business IncomeValuation of livestock from natural increase 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

168Business IncomeDeductions for boat expenditure 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

169Business IncomeCapital gains tax concession for carried interests paid to venture capital partners 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

170Business IncomeClarification of the debt or equity treatment of perpetual subordinated debt 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

171Business IncomeDeduction for borrowing expenses 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

172Business IncomeDeduction for certain co-operatives repaying government loans 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

173Business IncomeFamily trust loss rules 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

174Business IncomeIncome tax exemption for prescribed entities 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

175Business IncomeIncome tax exemptions for foreign superannuation funds 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

176Business IncomeManaged investment trusts - election to allow capital gains tax to be the primary code for disposals of certain assets 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

177Business IncomePhilanthropy - income tax exemption for small not-for-profit companies 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

178Business IncomePhilanthropy - refund of franking credits for certain income tax exempt philanthropic entities 0.00%
$0.560 B
0.560 B
$0.740 B
0.740 B
$1.160 B
1.160 B
$0.000 B
1.160 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

179Business IncomeTax exemption for small and medium credit unions 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

180Business IncomeTax incentives for Venture Capital Limited Partnerships and Early Stage Venture Capital Limited Partnerships 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

181Business IncomeTreatment of distributions on certain term subordinated notes 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

182Business IncomeTreatment of finance leases 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

183Business IncomeAccelerated write-off for horticultural plants 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

184Business IncomeAccelerated write-off for irrigation water providers 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

185Business IncomeAccelerated write-off for landcare operations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

186Business IncomeAccelerated write-off for telephone lines and electricity connections 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

187Business IncomeClosing stock valuation options for horse breeding stock 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

188Business IncomeAbsence of depreciation recapture for certain assets 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

189Business IncomeStatutory effective life caps 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

190Business IncomeDepreciation balancing adjustment roll-over relief 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

191Business IncomeDepreciation pooling for low value assets 0.00%
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.005 B
0.005 B
$0.000 B
0.005 B
$0.000 B
0.000 B
$0.005 B
0.005 B
$0.010 B
0.010 B
$0.015 B
0.015 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

192Business IncomeDepreciation to nil value rather than estimated scrap value 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

193Business IncomeSmall business simplified trading stock rules 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

194Business IncomeException to equity interest test for certain related party at call loans 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

195Retirement SavingsTax on excess non-concessional superannuation contributions 0.00%
$-0.023 B
-0.023 B
$-0.034 B
-0.034 B
$-0.030 B
-0.030 B
$-0.007 B
-0.030 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

196Fringe Benefits TaxExemption for compensation-related benefits, occupational health and counselling services and some training courses 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

197Fringe Benefits TaxExemption for safety award benefits 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

198Fringe Benefits TaxReduction in taxable value for car expenses incurred for occupational health and counselling services and some training courses 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

199Fringe Benefits TaxExemption for benefits provided by certain international organisations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

200Fringe Benefits TaxReduction in taxable value for education costs of children of employees posted overseas 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

201Fringe Benefits TaxExemption for travel costs of employees and their families associated with overseas medical treatment 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

202Fringe Benefits TaxExemption for accommodation, fuel and meals for live-in employees caring for the elderly or disadvantaged 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

203Fringe Benefits TaxExemption for emergency assistance 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

204Fringe Benefits TaxExemption for meals for primary production employees in remote areas 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

205Fringe Benefits TaxExemption for remote area housing and reduction in taxable value for housing assistance 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

206Fringe Benefits TaxExemption for certain fringe benefits provided to live-in employees providing domestic services to religious institutions and practitioners 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

207Fringe Benefits TaxAustralian Traineeship System - exemptions for certain employees 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

208Fringe Benefits TaxCar parking benefits 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

209Fringe Benefits TaxCertain relocation and recruitment expenses exemption and reduction in taxable value 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

210Fringe Benefits TaxCompassionate travel exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

211Fringe Benefits TaxDiscounted valuation for holidays for employees and their families when posted overseas 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

212Fringe Benefits TaxDiscounted valuation of arms length transaction price for in-house property and residual fringe benefits 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

213Fringe Benefits TaxEmployer contributions to secure childcare places exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

214Fringe Benefits TaxEmployer-provided motor vehicle parking exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

215Fringe Benefits TaxIn-house fringe benefits - reduction in the aggregate taxable value 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

216Fringe Benefits TaxLoan benefits exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

217Fringe Benefits TaxLong service awards exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

218Fringe Benefits TaxMinor benefits exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

219Fringe Benefits TaxMinor private use of company motor vehicle exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

220Fringe Benefits TaxPhilanthropy - exemption for donations to deductible gift recipients 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

221Fringe Benefits TaxPolice officers - free or discounted travel to and from duty on public transport exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

222Fringe Benefits TaxPrivate use of business property exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

223Fringe Benefits TaxProvision of food and drink in certain circumstances exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

224Fringe Benefits TaxRecreational or childcare facilities on an employers business premises exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

225Fringe Benefits TaxRemote area holiday benefits discounted valuation 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

226Fringe Benefits TaxSmall business employee car parking exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

227Fringe Benefits TaxTaxi travel to or from place of work exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

228Fringe Benefits TaxTransport for oil rig and remote area employees exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

229Fringe Benefits TaxWork-related items exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

230Fringe Benefits TaxFringe benefits tax record keeping exemption 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

231Fringe Benefits TaxMeal entertainment fringe benefits - 50/50 valuation method 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

232Capital Gains TaxExemption for valour or brave conduct decorations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

233Capital Gains TaxRoll-over for membership interests in medical defence organisations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

234Capital Gains TaxExemptions for special disability trusts 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

235Capital Gains TaxConcessions for conservation covenants 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

236Capital Gains TaxMain residence exemption extensions 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

237Capital Gains TaxExemption for the disposal of assets under the Cultural Gifts program 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

238Capital Gains TaxRoll-over for worker entitlement funds 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

239Capital Gains TaxConcession for non-portfolio interests in foreign companies with active businesses 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

240Capital Gains TaxDeferral of liability when taxpayer dies 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

241Capital Gains TaxDemerger concessions 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

242Capital Gains TaxExemption for assets acquired before 20 September 1985 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

243Capital Gains TaxExemption for demutualisation of mutual entities 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

244Capital Gains TaxExemption for testamentary gifts to deductible gift recipients 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

245Capital Gains TaxExemption from the market value substitution rule for certain interests in widely held entities 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

246Capital Gains TaxGrandfathering indexation of the cost base 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

247Capital Gains TaxQuarantining of capital losses 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

248Capital Gains TaxRemoval of taxation of certain financial instruments at point of conversion or exchange 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

249Capital Gains TaxRoll-over for assets compulsorily acquired, lost or destroyed 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

250Capital Gains TaxRoll-over for complying superannuation funds in certain circumstances 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

251Capital Gains TaxRoll-over for statutory licences and water entitlements 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

252Capital Gains TaxRoll-over for transfer of assets on marriage or relationship breakdown 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

253Capital Gains TaxRoll-overs not otherwise recognised 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

254Capital Gains TaxScrip-for-scrip roll-over 0.00%
$-0.300 B
-0.300 B
$-0.160 B
-0.160 B
$-0.170 B
-0.170 B
$-0.150 B
-0.170 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

255Commodity and Other Indirect TaxesPrimary industry levy exemptions 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

256Commodity and Other Indirect TaxesTourism - inwards duty free 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

257Commodity and Other Indirect TaxesExcise exemption for privately produced beer 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

258Commodity and Other Indirect TaxesWine equalisation tax exemption for privately produced wine 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

259Commodity and Other Indirect TaxesCertain exemptions for Australian military sea vessels 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

260Natural Resources TaxesCrude Oil Excise 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

261Natural Resources TaxesPRRT - denial of refund of tax credits for losses at project end 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

262Natural Resources TaxesPRRT - expenditure uplift rate 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

263Natural Resources TaxesPRRT - gas transfer price regulations 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

264Natural Resources TaxesPRRT - starting base and uplift rate for capital assets 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

265Goods and Services TaxFinancial supplies - financial acquisitions threshold - input tax credits 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

266Goods and Services TaxCharities and non-profit bodies 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

267Goods and Services TaxGlobal roaming by visitors to Australia 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

268Goods and Services TaxTourist refund scheme 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

269Goods and Services TaxTourism - domestic travel as part of an international arrangement 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

270Goods and Services TaxTourism - inwards duty free 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

271Goods and Services TaxSupplies of farm land 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

272Goods and Services TaxRegistration thresholds 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

273Goods and Services TaxPrecious metal 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

274Goods and Services TaxCross-border transport supplies 0.00%
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

275Personal IncomeThreshold for the deductibility of self-education expenses -0.00%
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
$-0.003 B
-0.003 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

276Personal IncomeIncreased tax rates for certain minors -0.00%
$-0.005 B
-0.005 B
$-0.006 B
-0.006 B
$-0.001 B
-0.001 B
$-0.004 B
-0.001 B
$-0.004 B
-0.004 B
$-0.004 B
-0.004 B
$-0.004 B
-0.004 B
$-0.004 B
-0.004 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

277Personal IncomePart-year tax free threshold -0.01%
$-0.025 B
-0.025 B
$-0.020 B
-0.020 B
$-0.020 B
-0.020 B
$-0.020 B
-0.020 B
$-0.020 B
-0.020 B
$-0.020 B
-0.020 B
$-0.015 B
-0.015 B
$-0.015 B
-0.015 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

278Commodity and Other Indirect TaxesExcise levied on fuel products used for purposes other than as fuel -0.03%
$-0.055 B
-0.055 B
$-0.055 B
-0.055 B
$-0.055 B
-0.055 B
$-0.060 B
-0.055 B
$-0.060 B
-0.060 B
$-0.060 B
-0.060 B
$-0.065 B
-0.065 B
$-0.070 B
-0.070 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

279Business IncomeAccelerated depreciation for in-house software -0.06%
$-0.005 B
-0.005 B
$0.015 B
0.015 B
$0.000 B
0.000 B
$-0.050 B
0.000 B
$-0.115 B
-0.115 B
$-0.195 B
-0.195 B
$-0.180 B
-0.180 B
$-0.075 B
-0.075 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

280Commodity and Other Indirect TaxesExcise levied on fuel oil, heating oil and kerosene -0.06%
$-0.440 B
-0.440 B
$-0.250 B
-0.250 B
$-0.190 B
-0.190 B
$-0.110 B
-0.190 B
$-0.115 B
-0.115 B
$-0.125 B
-0.125 B
$-0.135 B
-0.135 B
$-0.140 B
-0.140 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

281Business IncomeDenial of depreciation deduction for car value above the car limit -0.09%
$-0.130 B
-0.130 B
$-0.130 B
-0.130 B
$-0.140 B
-0.140 B
$-0.150 B
-0.140 B
$-0.160 B
-0.160 B
$-0.170 B
-0.170 B
$-0.180 B
-0.180 B
$-0.180 B
-0.180 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

282Personal IncomeMedicare levy surcharge -0.14%
$-0.270 B
-0.270 B
$-0.270 B
-0.270 B
$-0.250 B
-0.250 B
$-0.250 B
-0.250 B
$-0.260 B
-0.260 B
$-0.270 B
-0.270 B
$-0.270 B
-0.270 B
$-0.270 B
-0.270 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

283Retirement SavingsTax on funded superannuation income streams -0.18%
$-0.330 B
-0.330 B
$-0.370 B
-0.370 B
$-0.350 B
-0.350 B
$-0.370 B
-0.350 B
$-0.320 B
-0.320 B
$-0.340 B
-0.340 B
$-0.310 B
-0.310 B
$-0.330 B
-0.330 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

284Business IncomeExploration and prospecting deduction -0.22%
$-0.450 B
-0.450 B
$-0.450 B
-0.450 B
$-0.450 B
-0.450 B
$-0.400 B
-0.450 B
$-0.400 B
-0.400 B
$-0.400 B
-0.400 B
$-0.400 B
-0.400 B
$-0.350 B
-0.350 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

285Business IncomeResearch and development - exemption of refundable tax offset -0.28%
$-0.290 B
-0.290 B
$-0.350 B
-0.350 B
$-0.400 B
-0.400 B
$-0.455 B
-0.400 B
$-0.505 B
-0.505 B
$-0.525 B
-0.525 B
$-0.555 B
-0.555 B
$-0.590 B
-0.590 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

286Retirement SavingsTax on funded superannuation lump sums -0.29%
$-0.310 B
-0.310 B
$-0.390 B
-0.390 B
$-0.440 B
-0.440 B
$-0.480 B
-0.440 B
$-0.530 B
-0.530 B
$-0.590 B
-0.590 B
$-0.660 B
-0.660 B
$-0.730 B
-0.730 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

287Commodity and Other Indirect TaxesLuxury car tax -0.37%
$-0.476 B
-0.476 B
$-0.540 B
-0.540 B
$-0.620 B
-0.620 B
$-0.674 B
-0.620 B
$-0.680 B
-0.680 B
$-0.700 B
-0.700 B
$-0.750 B
-0.750 B
$-0.790 B
-0.790 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

288Commodity and Other Indirect TaxesCustoms duty -0.69%
$-3.040 B
-3.040 B
$-2.700 B
-2.700 B
$-2.280 B
-2.280 B
$-1.590 B
-2.280 B
$-1.260 B
-1.260 B
$-1.260 B
-1.260 B
$-1.290 B
-1.290 B
$-1.410 B
-1.410 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21

289Commodity and Other Indirect TaxesHigher rate of excise levied on cigarettes not exceeding 0.8 grams of tobacco -1.30%
$-1.790 B
-1.790 B
$-1.935 B
-1.935 B
$-2.065 B
-2.065 B
$-2.215 B
-2.065 B
$-2.360 B
-2.360 B
$-2.555 B
-2.555 B
$-2.800 B
-2.800 B
$-3.055 B
-3.055 B
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21