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What do tax concessions really cost?

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Categories - [2018-19 Report]

Capital Gains Tax $77.350B
Retirement Savings $43.920B
Goods and Services Tax $26.183B
Personal Income $16.237B
Business Income $10.417B
Fringe Benefits Tax $5.786B
Natural Resources Taxes $0.010B
Commodity and Other Indirect Taxes $-1.396B
Mining, manufacturing and construction $-1.500B
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Capital Gains Tax - [2018-19 Report]


E7 Expenditure Category: Capital Gains Tax p.107

Title: Main residence exemption - discount component

$30.000 B
30.000 B
$32.500 B
32.500 B
$37.000 B
37.000 B
$37.500 B
37.000 B
$36.000 B
36.000 B
$35.000 B
35.000 B
$36.000 B
36.000 B
$37.500 B
37.500 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E6 Expenditure Category: Capital Gains Tax p.106

Title: Main residence exemption

$24.000 B
24.000 B
$27.000 B
27.000 B
$30.500 B
30.500 B
$32.000 B
30.500 B
$30.500 B
30.500 B
$29.500 B
29.500 B
$31.000 B
31.000 B
$32.000 B
32.000 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E14 Expenditure Category: Capital Gains Tax p.109

Title: Discount for individuals and trusts

$6.310 B
6.310 B
$8.150 B
8.150 B
$8.550 B
8.550 B
$9.310 B
8.550 B
$9.350 B
9.350 B
$9.310 B
9.310 B
$9.370 B
9.370 B
$9.430 B
9.430 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E30 Expenditure Category: Capital Gains Tax p.115

Title: Small business 50 per cent reduction

$0.600 B
0.600 B
$0.700 B
0.700 B
$0.820 B
0.820 B
$0.960 B
0.820 B
$1.020 B
1.020 B
$1.090 B
1.090 B
$1.170 B
1.170 B
$1.250 B
1.250 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E25 Expenditure Category: Capital Gains Tax p.114

Title: Roll-over for replacement small business active assets

$0.220 B
0.220 B
$0.250 B
0.250 B
$0.280 B
0.280 B
$0.380 B
0.280 B
$0.390 B
0.390 B
$0.410 B
0.410 B
$0.420 B
0.420 B
$0.430 B
0.430 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E15 Expenditure Category: Capital Gains Tax p.110

Title: Discount for investors in listed investment companies

$0.060 B
0.060 B
$0.055 B
0.055 B
$0.055 B
0.055 B
$0.060 B
0.055 B
$0.070 B
0.070 B
$0.075 B
0.075 B
$0.080 B
0.080 B
$0.075 B
0.075 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E31 Expenditure Category: Capital Gains Tax p.

Title: Small business restructure roll-over

$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.020 B
0.000 B
$0.020 B
0.020 B
$0.025 B
0.025 B
$0.025 B
0.025 B
$0.030 B
0.030 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E29 Expenditure Category: Capital Gains Tax p.115

Title: Scrip-for-scrip roll-over

$-0.160 B
-0.160 B
$-0.170 B
-0.170 B
$-0.150 B
-0.150 B
$-0.005 B
-0.150 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22

Capital Gains Tax tax concessions where all years are zero or no estimate is available for any year:

Capital Gains Tax - Exemption for valour or brave conduct decorations

Capital Gains Tax - Roll-over for membership interests in medical defence organisations

Capital Gains Tax - Exemptions for special disability trusts

Capital Gains Tax - Additional 10 per cent Capital Gains Tax discount for affordable housing

Capital Gains Tax - Concessions for conservation covenants

Capital Gains Tax - Main residence exemption extensions

Capital Gains Tax - Exemption for the disposal of assets under the Cultural Gifts program

Capital Gains Tax - Roll-over for worker entitlement funds

Capital Gains Tax - Concession for non-portfolio interests in foreign companies with active businesses

Capital Gains Tax - Deferral of liability when taxpayer dies

Capital Gains Tax - Demerger concessions

Capital Gains Tax - Exemption for assets acquired before 20 September 1985

Capital Gains Tax - Exemption for demutualisation of mutual entities

Capital Gains Tax - Exemption for testamentary gifts to deductible gift recipients

Capital Gains Tax - Exemption from the market value substitution rule for certain interests in widely held entities

Capital Gains Tax - Grandfathering indexation of the cost base

Capital Gains Tax - Quarantining of capital losses

Capital Gains Tax - Removal of taxation of certain financial instruments at point of conversion or exchange

Capital Gains Tax - Roll-over for assets compulsorily acquired, lost or destroyed

Capital Gains Tax - Roll-over for complying superannuation funds in certain circumstances

Capital Gains Tax - Roll-over for statutory licences and water entitlements

Capital Gains Tax - Roll-over for transfer of assets on marriage or relationship breakdown

Capital Gains Tax - Roll-overs not otherwise recognised