What to 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
Click to show Categories and click to select data to show.

Personal Income - [2018-19 Report]


A24 Expenditure Category: Personal Income p.36

Title: Concessional taxation of non-superannuation termination benefits

$2.800 B
2.800 B
$2.700 B
2.700 B
$2.500 B
2.500 B
$2.400 B
2.500 B
$2.300 B
2.300 B
$2.200 B
2.200 B
$2.100 B
2.100 B
$2.000 B
2.000 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A19 Expenditure Category: Personal Income p.34

Title: Medicare levy exemption for residents with taxable income below the low-income thresholds

$1.725 B
1.725 B
$1.890 B
1.890 B
$1.905 B
1.905 B
$1.935 B
1.905 B
$1.960 B
1.960 B
$1.990 B
1.990 B
$2.015 B
2.015 B
$2.045 B
2.045 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A40 Expenditure Category: Personal Income p.41

Title: Exemption of Family Tax Benefit payments

$2.150 B
2.150 B
$2.240 B
2.240 B
$1.970 B
1.970 B
$1.920 B
1.970 B
$1.940 B
1.940 B
$1.960 B
1.960 B
$1.980 B
1.980 B
$2.000 B
2.000 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A57 Expenditure Category: Personal Income p.47

Title: Philanthropy - deduction for gifts to deductible gift recipients

$1.180 B
1.180 B
$1.310 B
1.310 B
$1.200 B
1.200 B
$1.315 B
1.200 B
$1.880 B
1.880 B
$1.510 B
1.510 B
$1.610 B
1.610 B
$1.715 B
1.715 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A27 Expenditure Category: Personal Income p.37

Title: Exemption of Child Care Assistance payments

$1.245 B
1.245 B
$1.365 B
1.365 B
$1.480 B
1.480 B
$1.475 B
1.480 B
$1.855 B
1.855 B
$1.825 B
1.825 B
$1.920 B
1.920 B
$2.045 B
2.045 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A17 Expenditure Category: Personal Income p.33

Title: Exemption of the Private Health Insurance Rebate

$1.450 B
1.450 B
$1.480 B
1.480 B
$1.500 B
1.500 B
$1.510 B
1.500 B
$1.500 B
1.500 B
$1.540 B
1.540 B
$1.590 B
1.590 B
$1.650 B
1.650 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A39 Expenditure Category: Personal Income p.41

Title: Exemption of certain income support benefits, pensions or allowances

$1.040 B
1.040 B
$1.050 B
1.050 B
$1.080 B
1.080 B
$1.110 B
1.080 B
$1.120 B
1.120 B
$1.170 B
1.170 B
$1.180 B
1.180 B
$1.190 B
1.190 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A26 Expenditure Category: Personal Income p.36

Title: Exemption for National Disability Insurance Scheme amounts

$0.020 B
0.020 B
$0.040 B
0.040 B
$0.200 B
0.200 B
$0.640 B
0.200 B
$1.110 B
1.110 B
$2.550 B
2.550 B
$3.020 B
3.020 B
$3.320 B
3.320 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A33 Expenditure Category: Personal Income p.39

Title: Seniors and pensioners tax offset

$0.890 B
0.890 B
$1.000 B
1.000 B
$0.950 B
0.950 B
$0.950 B
0.950 B
$0.930 B
0.930 B
$0.890 B
0.890 B
$0.890 B
0.890 B
$0.890 B
0.890 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A41 Expenditure Category: Personal Income p.42

Title: Exemptions of certain veterans’ pensions, allowances or benefits, compensation, and particular World War II-related payments for persecution

$0.610 B
0.610 B
$0.620 B
0.620 B
$0.630 B
0.630 B
$0.610 B
0.630 B
$0.560 B
0.560 B
$0.560 B
0.560 B
$0.550 B
0.550 B
$0.550 B
0.550 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A58 Expenditure Category: Personal Income p.48

Title: Philanthropy - deduction for gifts to private ancillary funds

$0.225 B
0.225 B
$0.705 B
0.705 B
$0.370 B
0.370 B
$0.670 B
0.370 B
$0.360 B
0.360 B
$0.360 B
0.360 B
$0.360 B
0.360 B
$0.360 B
0.360 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A18 Expenditure Category: Personal Income p.34

Title: Medicare levy exemption for blind pensioners, sickness allowance recipients, persons not entitled to Medicare benefits and foreign government representatives

$0.235 B
0.235 B
$0.240 B
0.240 B
$0.250 B
0.250 B
$0.255 B
0.250 B
$0.265 B
0.265 B
$0.270 B
0.270 B
$0.280 B
0.280 B
$0.285 B
0.285 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A23 Expenditure Category: Personal Income p.35

Title: Concessional taxation of lump sum payments for unused recreation and long service leave

$0.260 B
0.260 B
$0.270 B
0.270 B
$0.245 B
0.245 B
$0.220 B
0.245 B
$0.205 B
0.205 B
$0.200 B
0.200 B
$0.190 B
0.190 B
$0.185 B
0.185 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A44 Expenditure Category: Personal Income p.43

Title: Exemption of payments made under the First Home Owners Grant Scheme

$0.185 B
0.185 B
$0.190 B
0.190 B
$0.180 B
0.180 B
$0.190 B
0.180 B
$0.185 B
0.185 B
$0.185 B
0.185 B
$0.190 B
0.190 B
$0.190 B
0.190 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A45 Expenditure Category: Personal Income p.43

Title: Zone tax offsets

$0.295 B
0.295 B
$0.235 B
0.235 B
$0.145 B
0.145 B
$0.150 B
0.145 B
$0.155 B
0.155 B
$0.160 B
0.160 B
$0.160 B
0.160 B
$0.165 B
0.165 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A12 Expenditure Category: Personal Income p.32

Title: Medicare levy exemption for current and veteran Australian Defence Force personnel and their relatives and associates

$0.110 B
0.110 B
$0.115 B
0.115 B
$0.110 B
0.110 B
$0.110 B
0.110 B
$0.115 B
0.115 B
$0.115 B
0.115 B
$0.120 B
0.120 B
$0.120 B
0.120 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A30 Expenditure Category: Personal Income p.38

Title: Beneficiary Tax Offset

$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
$0.085 B
0.085 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


A37 Expenditure Category: Personal Income p.40

Title: Foreign income exemption for temporary residents

$0.075 B
0.075 B
$0.085 B
0.085 B
$0.100 B
0.100 B
$0.095 B
0.100 B
$0.090 B
0.090 B
$0.095 B
0.095 B
$0.095 B
0.095 B
$0.095 B
0.095 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A10 Expenditure Category: Personal Income p.31

Title: Australian Defence Force Reserve personnel - exemption of pay and allowances for part-time personnel

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


A2 Expenditure Category: Personal Income p.28

Title: Exemption of certain income earned by Australians working overseas

$0.045 B
0.045 B
$0.045 B
0.045 B
$0.050 B
0.050 B
$0.045 B
0.050 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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A46 Expenditure Category: Personal Income p.43

Title: Income averaging for authors, inventors, performing artists, production associates and sportspersons

$0.030 B
0.030 B
$0.035 B
0.035 B
$0.040 B
0.040 B
$0.040 B
0.040 B
$0.045 B
0.045 B
$0.050 B
0.050 B
$0.050 B
0.050 B
$0.055 B
0.055 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A6 Expenditure Category: Personal Income p.30

Title: Australian Defence Force personnel - exemption of certain allowances

$0.055 B
0.055 B
$0.035 B
0.035 B
$0.040 B
0.040 B
$0.045 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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A25 Expenditure Category: Personal Income p.36

Title: Concessional taxation of unused long service leave accumulated prior to 16 August 1978

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


A60 Expenditure Category: Personal Income p.48

Title: Tax offset on certain payments of income received in arrears

$0.007 B
0.007 B
$0.008 B
0.008 B
$0.009 B
0.009 B
$0.015 B
0.009 B
$0.016 B
0.016 B
$0.017 B
0.017 B
$0.018 B
0.018 B
$0.019 B
0.019 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A22 Expenditure Category: Personal Income p.35

Title: Net medical expenses tax offset

$0.245 B
0.245 B
$0.175 B
0.175 B
$0.075 B
0.075 B
$0.041 B
0.075 B
$0.012 B
0.012 B
$0.001 B
0.001 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


A29 Expenditure Category: Personal Income p.37

Title: Exemption of the Schoolkids Bonus

$0.320 B
0.320 B
$0.290 B
0.290 B
$0.280 B
0.280 B
$0.140 B
0.280 B
$0.010 B
0.010 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


A49 Expenditure Category: Personal Income p.44

Title: Non-commercial losses exception rules for primary producers and artists

$0.015 B
0.015 B
$0.015 B
0.015 B
$0.020 B
0.020 B
$0.010 B
0.020 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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A1 Expenditure Category: Personal Income p.28

Title: Deduction for expenses incurred by election candidates

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


A31 Expenditure Category: Personal Income p.38

Title: Dependency tax offsets

$0.120 B
0.120 B
$0.007 B
0.007 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
$0.005 B
0.005 B
$0.005 B
0.005 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A34 Expenditure Category: Personal Income p.39

Title: Seasonal Labour Mobility Program

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


A62 Expenditure Category: Personal Income p.49

Title: Exemption of post-judgment interest awards in personal injury compensation cases

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


A38 Expenditure Category: Personal Income p.41

Title: Income tax exemption for Australian staff of the Asian Development Bank

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


A5 Expenditure Category: Personal Income p.29

Title: Exemption from income tax and the Medicare levy for residents of Norfolk Island

$0.007 B
0.007 B
$0.007 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
$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


A8 Expenditure Category: Personal Income p.30

Title: Australian Defence Force personnel - exemption of pay and allowances earned while on eligible overseas duty

$0.055 B
0.055 B
$0.070 B
0.070 B
$0.065 B
0.065 B
$0.065 B
0.065 B
$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


A28 Expenditure Category: Personal Income p.37

Title: Exemption of disaster relief payments

$0.015 B
0.015 B
$0.010 B
0.010 B
$0.025 B
0.025 B
$0.001 B
0.025 B
$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


A32 Expenditure Category: Personal Income p.38

Title: Release from particular tax liabilities in cases of serious hardship

$0.040 B
0.040 B
$0.041 B
0.041 B
$0.069 B
0.069 B
$0.044 B
0.069 B
$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


A43 Expenditure Category: Personal Income p.42

Title: Denial of deductions for vacant land

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


A16 Expenditure Category: Personal Income p.33

Title: Threshold for the deductibility of self-education expenses

$-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
$-0.002 B
-0.002 B
$-0.002 B
-0.002 B
$-0.002 B
-0.002 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A54 Expenditure Category: Personal Income p.46

Title: Increased tax rates for certain minors

$-0.006 B
-0.006 B
$-0.001 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
$-0.004 B
-0.004 B
$-0.004 B
-0.004 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A56 Expenditure Category: Personal Income p.47

Title: Part-year tax free threshold

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


A55 Expenditure Category: Personal Income p.47

Title: Limit plant and equipment depreciation deductions to outlays actually incurred by investors

$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$-0.035 B
-0.035 B
$-0.095 B
-0.095 B
$-0.110 B
-0.110 B
$-0.130 B
-0.130 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A35 Expenditure Category: Personal Income p.39

Title: Working holiday makers

$0.000 B
0.000 B
$0.000 B
0.000 B
$0.000 B
0.000 B
$-0.145 B
0.000 B
$-0.150 B
-0.150 B
$-0.150 B
-0.150 B
$-0.150 B
-0.150 B
$-0.150 B
-0.150 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A42 Expenditure Category: Personal Income p.42

Title: Denial of deduction of travel expenses for residential rental property

$0.000 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
$-0.200 B
-0.200 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A20 Expenditure Category: Personal Income p.34

Title: Medicare levy surcharge

$-0.260 B
-0.260 B
$-0.250 B
-0.250 B
$-0.270 B
-0.270 B
$-0.300 B
-0.270 B
$-0.330 B
-0.330 B
$-0.360 B
-0.360 B
$-0.400 B
-0.400 B
$-0.440 B
-0.440 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22

Personal Income tax concessions where all years are zero or no estimate is available for any year

Personal Income - Exemption of income of certain visitors to Australia
Personal Income - Exemption of official remuneration of officials of prescribed international organisations
Personal Income - Australian Defence Force personnel - exemption of compensation for lost deployment allowance
Personal Income - Australian Defence Force Reserve personnel - exemption of compensation for loss of pay and allowances
Personal Income - Exemption of some payments to Australian Federal Police and civilian personnel on service with an armed force of the United Nations
Personal Income - Tax offsets for Australian Defence Force personnel serving overseas and for Australian Federal Police and civilians serving with United Nations forces
Personal Income - Denial of deductibility for HECS-HELP expenses
Personal Income - Exemption of income from certain educational scholarships, payments to apprentices or similar forms of assistance
Personal Income - Medicare levy surcharge lump sum payment in arrears tax offset
Personal Income - Exemption of foreign termination payments
Personal Income - Income tax exemption of certain Prime Minister's prizes
Personal Income - Non-commercial losses deductions allowed for certain taxpayers with an adjusted taxable income under $250,000
Personal Income - Tax concessions for employee share schemes income
Personal Income - Tax deferral advantage arising from personal after-tax contributions to a pension or annuity
Personal Income - Union dues and subscriptions to business associations deduction
Personal Income - Denial of deductions for illegal activities
Personal Income - Car expenses - alternatives to the logbook method
Personal Income - Exemption for personal injury annuities
Personal Income - Low-value depreciating assets - immediate deduction