What do tax concessions really cost?

Taxation Expenditure Data

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Government Financial Statistics Function - [2018-19 Report]

Agriculture, forestry and fishing $0.465B

Defence $0.936B

Education $4.747B

Fuel and energy $1.290B

General public services - Financial and fiscal affairs $4.500B

General public services - Foreign affairs and economic aid $0.775B

General public services - General services $0.278B

General public services - Legislative and executive affairs $0.005B

Health $9.437B

Housing and community amenities $69.392B

Mining, manufacturing and construction $-1.890B

Other economic affairs - Other economic affairs, nec $28.162B

Other economic affairs - Total labour and employment affairs $1.040B

Other economic affairs - Tourism and area promotion $0.000B

Other purposes - General purpose inter-governmental transactions $2.150B

Public order and safety $0.000B

Recreation and culture $0.228B

Social security and welfare $55.540B

Transport and communication $-0.048B

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Other economic affairs - Other economic affairs, nec - [2018-19 Report]


E14 Expenditure Category: Capital Gains Tax

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

Other economic affairs - Other economic affairs, nec tax concessions where all years are zero or no estimate is available for any year:
Click on the page number for more information

B79 Expenditure Category: Business Income p.80

Title: Small business simplified depreciation rules

A36 Expenditure Category: Personal Income p.40

Title: Exemption of foreign termination payments

A53 Expenditure Category: Personal Income p.46

Title: Denial of deductions for illegal activities

A61 Expenditure Category: Personal Income p.49

Title: Exemption for personal injury annuities

A63 Expenditure Category: Personal Income p.49

Title: Low-value depreciating assets - immediate deduction

B9 Expenditure Category: Business Income p.52

Title: Exemption for foreign branch profits from income tax

B10 Expenditure Category: Business Income p.53

Title: Exemption from accruals taxation system for certain transferor trusts

B11 Expenditure Category: Business Income p.53

Title: Exemption from accruals taxation system for controlled foreign companies

B15 Expenditure Category: Business Income p.54

Title: International tax concessional rate of final withholding tax on certain distributions by clean building managed investment trusts to foreign residents

B16 Expenditure Category: Business Income p.55

Title: Threshold exemption for thin capitalisation

B23 Expenditure Category: Business Income p.57

Title: Exemption of foreign currency gains and losses from certain low balance accounts

B24 Expenditure Category: Business Income p.58

Title: Infrastructure enhanced loss utilisation for designated projects

B25 Expenditure Category: Business Income p.58

Title: Off-market share buy-backs

B28 Expenditure Category: Business Income p.59

Title: Exemption from the tax shelter prepayments measure for certain passive investments

B29 Expenditure Category: Business Income p.60

Title: Prepayment rule for small business taxpayers and non-business expenditure by individuals

B30 Expenditure Category: Business Income p.60

Title: The 10-year rule for prepayments

B43 Expenditure Category: Business Income p.65

Title: Capital gains tax concession for carried interests paid to venture capital partners

B44 Expenditure Category: Business Income p.66

Title: Clarification of the debt or equity treatment of perpetual subordinated debt

B45 Expenditure Category: Business Income p.66

Title: Deduction for borrowing expenses

B46 Expenditure Category: Business Income p.66

Title: Deduction for certain co-operatives repaying government loans

B47 Expenditure Category: Business Income p.67

Title: Denial of deductibility for non-compliant payments

B48 Expenditure Category: Business Income p.67

Title: Family trust loss rules

B49 Expenditure Category: Business Income p.68

Title: Income tax exemption for prescribed entities

B50 Expenditure Category: Business Income p.68

Title: Income tax exemptions for foreign government entities

B51 Expenditure Category: Business Income p.68

Title: Income tax exemptions for foreign superannuation funds

B53 Expenditure Category: Business Income p.69

Title: Managed investment trusts - election to allow capital gains tax to be the primary code for disposals of certain assets

B54 Expenditure Category: Business Income p.70

Title: Philanthropy - income tax exemption for not-for-profit companies

B57 Expenditure Category: Business Income p.71

Title: Tax exemption for small and medium credit unions

B59 Expenditure Category: Business Income p.72

Title: Tax incentives for Venture Capital Limited Partnerships and Early Stage Venture Capital Limited Partnerships

B60 Expenditure Category: Business Income p.73

Title: Treatment of distributions on certain term subordinated notes

B61 Expenditure Category: Business Income p.73

Title: Treatment of finance leases

B72 Expenditure Category: Business Income p.77

Title: Absence of depreciation recapture for certain assets

B74 Expenditure Category: Business Income p.78

Title: Depreciation balancing adjustment roll-over relief

B75 Expenditure Category: Business Income p.78

Title: Depreciation pooling for low value assets

B76 Expenditure Category: Business Income p.79

Title: Depreciation to nil value rather than estimated scrap value

B80 Expenditure Category: Business Income p.80

Title: Small business simplified trading stock rules

B82 Expenditure Category: Business Income p.

Title: Exception to equity interest test for certain related party at call loans

D48 Expenditure Category: Fringe Benefits Tax p.103

Title: Fringe benefits tax record keeping exemption

D49 Expenditure Category: Fringe Benefits Tax p.104

Title: Meal entertainment fringe benefits - 50/50 valuation method

E11 Expenditure Category: Capital Gains Tax p.108

Title: Concession for non-portfolio interests in foreign companies with active businesses

E12 Expenditure Category: Capital Gains Tax p.109

Title: Deferral of liability when taxpayer dies

E13 Expenditure Category: Capital Gains Tax p.109

Title: Demerger concessions

E16 Expenditure Category: Capital Gains Tax p.110

Title: Exemption for assets acquired before 20 September 1985

E17 Expenditure Category: Capital Gains Tax p.110

Title: Exemption for demutualisation of mutual entities

E18 Expenditure Category: Capital Gains Tax p.111

Title: Exemption for testamentary gifts to deductible gift recipients

E19 Expenditure Category: Capital Gains Tax p.111

Title: Exemption from the market value substitution rule for certain interests in widely held entities

E20 Expenditure Category: Capital Gains Tax p.111

Title: Grandfathering indexation of the cost base

E21 Expenditure Category: Capital Gains Tax p.112

Title: Quarantining of capital losses

E22 Expenditure Category: Capital Gains Tax p.112

Title: Removal of taxation of certain financial instruments at point of conversion or exchange

E23 Expenditure Category: Capital Gains Tax p.113

Title: Roll-over for assets compulsorily acquired, lost or destroyed

E24 Expenditure Category: Capital Gains Tax p.113

Title: Roll-over for complying superannuation funds in certain circumstances

E26 Expenditure Category: Capital Gains Tax p.114

Title: Roll-over for statutory licences and water entitlements

E27 Expenditure Category: Capital Gains Tax p.114

Title: Roll-over for transfer of assets on marriage or relationship breakdown

E28 Expenditure Category: Capital Gains Tax p.115

Title: Roll-overs not otherwise recognised

F6 Expenditure Category: Commodity and Other Indirect Taxes p.118

Title: Tourism - inwards duty free

F17 Expenditure Category: Commodity and Other Indirect Taxes p.122

Title: Excise exemption for privately produced beer

F18 Expenditure Category: Commodity and Other Indirect Taxes p.122

Title: Wine equalisation tax exemption for privately produced wine

H11 Expenditure Category: Goods and Services Tax p.131

Title: Tourism - domestic travel as part of an international arrangement

H12 Expenditure Category: Goods and Services Tax p.131

Title: Tourism - inwards duty free

H22 Expenditure Category: Goods and Services Tax p.135

Title: Registration thresholds

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