What do tax concessions really cost?

Taxation Expenditure Data

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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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Fringe Benefits Tax - [2018-19 Report]


D10 Expenditure Category: Fringe Benefits Tax p.91

Title: Exemption for public and not-for-profit hospitals and public ambulance services

$1.350 B
1.350 B
$1.450 B
1.450 B
$1.600 B
1.600 B
$1.650 B
1.600 B
$1.700 B
1.700 B
$1.800 B
1.800 B
$1.900 B
1.900 B
$2.000 B
2.000 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D14 Expenditure Category: Fringe Benefits Tax p.92

Title: Exemption for public benevolent institutions (excluding hospitals)

$1.400 B
1.400 B
$1.550 B
1.550 B
$1.650 B
1.650 B
$1.650 B
1.650 B
$1.700 B
1.700 B
$1.800 B
1.800 B
$1.900 B
1.900 B
$2.000 B
2.000 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D20 Expenditure Category: Fringe Benefits Tax p.94

Title: Application of statutory formula to value car benefits

$0.740 B
0.740 B
$0.770 B
0.770 B
$0.830 B
0.830 B
$0.850 B
0.830 B
$0.880 B
0.880 B
$0.940 B
0.940 B
$0.950 B
0.950 B
$0.960 B
0.960 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D6 Expenditure Category: Fringe Benefits Tax p.89

Title: Exemption for health care benefits provided to members of the Defence Force

$0.600 B
0.600 B
$0.580 B
0.580 B
$0.590 B
0.590 B
$0.580 B
0.590 B
$0.610 B
0.610 B
$0.620 B
0.620 B
$0.630 B
0.630 B
$0.650 B
0.650 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D15 Expenditure Category: Fringe Benefits Tax p.92

Title: Exemption from the fringe benefit cap for meal entertainment and entertainment facility leasing expenses

$0.275 B
0.275 B
$0.290 B
0.290 B
$0.220 B
0.220 B
$0.235 B
0.220 B
$0.245 B
0.245 B
$0.260 B
0.260 B
$0.275 B
0.275 B
$0.285 B
0.285 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D21 Expenditure Category: Fringe Benefits Tax p.95

Title: Approved worker entitlement fund payment exemption

$0.170 B
0.170 B
$0.150 B
0.150 B
$0.150 B
0.150 B
$0.155 B
0.150 B
$0.155 B
0.155 B
$0.160 B
0.160 B
$0.160 B
0.160 B
$0.160 B
0.160 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D9 Expenditure Category: Fringe Benefits Tax p.90

Title: Exemption for charities promoting the prevention or control of disease in human beings

$0.110 B
0.110 B
$0.120 B
0.120 B
$0.130 B
0.130 B
$0.135 B
0.130 B
$0.140 B
0.140 B
$0.145 B
0.145 B
$0.150 B
0.150 B
$0.155 B
0.155 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D5 Expenditure Category: Fringe Benefits Tax p.89

Title: Exemption for benefits received by Australian Government employees in receipt of military compensation payments

$0.040 B
0.040 B
$0.060 B
0.060 B
$0.075 B
0.075 B
$0.095 B
0.075 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.090 B
0.090 B
$0.095 B
0.095 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D19 Expenditure Category: Fringe Benefits Tax p.94

Title: Exemption for fringe benefits provided to certain employees of religious institutions

$0.070 B
0.070 B
$0.075 B
0.075 B
$0.075 B
0.075 B
$0.080 B
0.075 B
$0.085 B
0.085 B
$0.085 B
0.085 B
$0.090 B
0.090 B
$0.095 B
0.095 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D29 Expenditure Category: Fringe Benefits Tax p.97

Title: Employees of public transport providers - free or discounted travel exemption

$0.055 B
0.055 B
$0.060 B
0.060 B
$0.065 B
0.065 B
$0.070 B
0.065 B
$0.070 B
0.070 B
$0.075 B
0.075 B
$0.080 B
0.080 B
$0.080 B
0.080 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D50 Expenditure Category: Fringe Benefits Tax p.104

Title: Philanthropy - rebate for certain not-for-profit, non-government bodies

$0.050 B
0.050 B
$0.045 B
0.045 B
$0.070 B
0.070 B
$0.050 B
0.070 B
$0.055 B
0.055 B
$0.060 B
0.060 B
$0.065 B
0.065 B
$0.070 B
0.070 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D32 Expenditure Category: Fringe Benefits Tax p.98

Title: Expenses for employees living away from home exemption

$0.060 B
0.060 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.050 B
0.040 B
$0.050 B
0.050 B
$0.050 B
0.050 B
$0.050 B
0.050 B
$0.050 B
0.050 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D26 Expenditure Category: Fringe Benefits Tax p.96

Title: Discounted valuation for board meals

$0.005 B
0.005 B
$0.004 B
0.004 B
$0.004 B
0.004 B
$0.005 B
0.004 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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D7 Expenditure Category: Fringe Benefits Tax p.90

Title: Exemption for war service loans

$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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22

Fringe Benefits Tax tax concessions where all years are zero or no estimate is available for any year

Fringe Benefits Tax - Exemption for compensation-related benefits, occupational health and counselling services and some training courses
Fringe Benefits Tax - Exemption for safety award benefits
Fringe Benefits Tax - Reduction in taxable value for car expenses incurred for occupational health and counselling services and some training courses
Fringe Benefits Tax - Exemption for benefits provided by certain international organisations
Fringe Benefits Tax - Reduction in taxable value for education costs of children of employees posted overseas
Fringe Benefits Tax - Exemption for travel costs of employees and their families associated with overseas medical treatment
Fringe Benefits Tax - Exemption for accommodation, fuel and meals for live-in employees caring for the elderly or disadvantaged
Fringe Benefits Tax - Exemption for emergency assistance
Fringe Benefits Tax - Exemption for meals for primary production employees in remote areas
Fringe Benefits Tax - Exemption for remote area housing and reduction in taxable value for housing assistance
Fringe Benefits Tax - Exemption for certain fringe benefits provided to live-in employees providing domestic services to religious institutions and practitioners
Fringe Benefits Tax - Australian Traineeship System - exemptions for certain employees
Fringe Benefits Tax - Car parking benefits
Fringe Benefits Tax - Certain relocation and recruitment expenses exemption and reduction in taxable value
Fringe Benefits Tax - Compassionate travel exemption
Fringe Benefits Tax - Discounted valuation for holidays for employees and their families when posted overseas
Fringe Benefits Tax - Discounted valuation of arm's length transaction price for in-house property and residual fringe benefits
Fringe Benefits Tax - Employer contributions to secure childcare places exemption
Fringe Benefits Tax - Employer-provided motor vehicle parking exemption
Fringe Benefits Tax - In-house fringe benefits - reduction in the aggregate taxable value
Fringe Benefits Tax - Loan benefits exemption
Fringe Benefits Tax - Long service awards exemption
Fringe Benefits Tax - Minor benefits exemption
Fringe Benefits Tax - Minor private use of company motor vehicle exemption
Fringe Benefits Tax - Philanthropy - exemption for donations to deductible gift recipients
Fringe Benefits Tax - Police officers - free or discounted travel to and from duty on public transport exemption
Fringe Benefits Tax - Private use of business property exemption
Fringe Benefits Tax - Provision of food and drink in certain circumstances exemption
Fringe Benefits Tax - Recreational or childcare facilities on an employer's business premises exemption
Fringe Benefits Tax - Remote area holiday benefits discounted valuation
Fringe Benefits Tax - Small business employee car parking exemption
Fringe Benefits Tax - Taxi travel to or from place of work exemption
Fringe Benefits Tax - Transport for oil rig and remote area employees exemption
Fringe Benefits Tax - Work-related items exemption
Fringe Benefits Tax - Fringe benefits tax record keeping exemption
Fringe Benefits Tax - Meal entertainment fringe benefits - 50/50 valuation method
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