What to 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


H26 Expenditure Category: Goods and Services Tax

Title: Food

$6.400 B
6.400 B
$6.600 B
6.600 B
$6.800 B
6.800 B
$7.000 B
6.800 B
$7.300 B
7.300 B
$7.500 B
7.500 B
$7.800 B
7.800 B
$8.100 B
8.100 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


B12 Expenditure Category: Business Income

Title: Exemption from interest withholding tax on certain securities

$2.150 B
2.150 B
$1.910 B
1.910 B
$2.310 B
2.310 B
$2.360 B
2.310 B
$2.360 B
2.360 B
$2.360 B
2.360 B
$2.360 B
2.360 B
$2.360 B
2.360 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A57 Expenditure Category: Personal Income

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


B52 Expenditure Category: Business Income

Title: Lower company tax rate

$0.000 B
0.000 B
$0.200 B
0.200 B
$1.300 B
1.300 B
$1.400 B
1.300 B
$1.800 B
1.800 B
$1.900 B
1.900 B
$3.400 B
3.400 B
$4.100 B
4.100 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


B73 Expenditure Category: Business Income

Title: Capital works expenditure deduction

$0.780 B
0.780 B
$0.920 B
0.920 B
$0.990 B
0.990 B
$1.010 B
0.990 B
$1.080 B
1.080 B
$1.150 B
1.150 B
$1.230 B
1.230 B
$1.320 B
1.320 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E30 Expenditure Category: Capital Gains Tax

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


B78 Expenditure Category: Business Income

Title: Research and development - non-refundable tax offset

$0.970 B
0.970 B
$0.830 B
0.830 B
$0.780 B
0.780 B
$0.700 B
0.780 B
$0.650 B
0.650 B
$0.360 B
0.360 B
$0.280 B
0.280 B
$0.350 B
0.350 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


B13 Expenditure Category: Business Income

Title: Exemption of inbound non-portfolio dividends from income tax

$0.680 B
0.680 B
$0.690 B
0.690 B
$0.520 B
0.520 B
$0.570 B
0.520 B
$0.620 B
0.620 B
$0.620 B
0.620 B
$0.620 B
0.620 B
$0.620 B
0.620 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


C12 Expenditure Category: Retirement Savings

Title: Exemption for small business assets held for more than 15 years

$0.205 B
0.205 B
$0.315 B
0.315 B
$0.355 B
0.355 B
$0.470 B
0.355 B
$0.490 B
0.490 B
$0.505 B
0.505 B
$0.540 B
0.540 B
$0.565 B
0.565 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


E25 Expenditure Category: Capital Gains Tax

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


A58 Expenditure Category: Personal Income

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


B62 Expenditure Category: Business Income

Title: Unincorporated small business tax discount

$0.000 B
0.000 B
$0.000 B
0.000 B
$0.250 B
0.250 B
$0.350 B
0.250 B
$0.350 B
0.350 B
$0.350 B
0.350 B
$0.400 B
0.400 B
$0.500 B
0.500 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


B8 Expenditure Category: Business Income

Title: Concessional tax treatment of offshore banking units

$0.240 B
0.240 B
$0.285 B
0.285 B
$0.315 B
0.315 B
$0.295 B
0.315 B
$0.295 B
0.295 B
$0.295 B
0.295 B
$0.295 B
0.295 B
$0.295 B
0.295 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


F19 Expenditure Category: Commodity and Other Indirect Taxes

Title: Wine equalisation tax producer rebate

$0.310 B
0.310 B
$0.320 B
0.320 B
$0.340 B
0.340 B
$0.310 B
0.340 B
$0.290 B
0.290 B
$0.280 B
0.280 B
$0.280 B
0.280 B
$0.280 B
0.280 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


H13 Expenditure Category: Goods and Services Tax

Title: Tourism - travel agents arranging overseas travel

$0.245 B
0.245 B
$0.230 B
0.230 B
$0.170 B
0.170 B
$0.215 B
0.170 B
$0.250 B
0.250 B
$0.255 B
0.255 B
$0.255 B
0.255 B
$0.265 B
0.265 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


F14 Expenditure Category: Commodity and Other Indirect Taxes

Title: Concessional rate of excise levied on draught beer

$0.160 B
0.160 B
$0.160 B
0.160 B
$0.165 B
0.165 B
$0.165 B
0.165 B
$0.170 B
0.170 B
$0.180 B
0.180 B
$0.185 B
0.185 B
$0.190 B
0.190 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A37 Expenditure Category: Personal Income

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


E15 Expenditure Category: Capital Gains Tax

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


D50 Expenditure Category: Fringe Benefits Tax

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


B58 Expenditure Category: Business Income

Title: Tax incentives for early stage investors

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


E31 Expenditure Category: Capital Gains Tax

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


H10 Expenditure Category: Goods and Services Tax

Title: Boats for export

$0.016 B
0.016 B
$0.016 B
0.016 B
$0.021 B
0.021 B
$0.021 B
0.021 B
$0.019 B
0.019 B
$0.018 B
0.018 B
$0.017 B
0.017 B
$0.017 B
0.017 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


H23 Expenditure Category: Goods and Services Tax

Title: Simplified accounting methods

$0.011 B
0.011 B
$0.011 B
0.011 B
$0.014 B
0.014 B
$0.015 B
0.014 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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


B14 Expenditure Category: Business Income

Title: Interest withholding tax concession on interest payments by financial institutions

$0.015 B
0.015 B
$0.015 B
0.015 B
$0.015 B
0.015 B
$0.010 B
0.015 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


B56 Expenditure Category: Business Income

Title: Small business immediate deduction for professional expenses

$0.000 B
0.000 B
$0.000 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
$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


F16 Expenditure Category: Commodity and Other Indirect Taxes

Title: Excise concession for alcohol producers

$0.005 B
0.005 B
$0.006 B
0.006 B
$0.006 B
0.006 B
$0.010 B
0.006 B
$0.010 B
0.010 B
$0.030 B
0.030 B
$0.035 B
0.035 B
$0.040 B
0.040 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


F15 Expenditure Category: Commodity and Other Indirect Taxes

Title: Concessional rate of excise levied on low strength packaged beer

$0.006 B
0.006 B
$0.006 B
0.006 B
$0.005 B
0.005 B
$0.007 B
0.005 B
$0.007 B
0.007 B
$0.007 B
0.007 B
$0.007 B
0.007 B
$0.008 B
0.008 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


F12 Expenditure Category: Commodity and Other Indirect Taxes

Title: Concessional rate of excise levied on brandy

$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


A62 Expenditure Category: Personal Income

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

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


F13 Expenditure Category: Commodity and Other Indirect Taxes

Title: Concessional rate of excise levied on brew-on-premise beer

$0.004 B
0.004 B
$0.004 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
$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


B55 Expenditure Category: Business Income

Title: Philanthropy - refund of franking credits for certain income tax exempt philanthropic entities

$0.740 B
0.740 B
$1.160 B
1.160 B
$1.115 B
1.115 B
$0.000 B
1.115 B
$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


E29 Expenditure Category: Capital Gains Tax

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


A54 Expenditure Category: Personal Income

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

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

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


B77 Expenditure Category: Business Income

Title: Research and development - exemption of refundable tax offset

$-0.360 B
-0.360 B
$-0.410 B
-0.410 B
$-0.440 B
-0.440 B
$-0.465 B
-0.440 B
$-0.485 B
-0.485 B
$-0.490 B
-0.490 B
$-0.505 B
-0.505 B
$-0.530 B
-0.530 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


F5 Expenditure Category: Commodity and Other Indirect Taxes

Title: Luxury car tax

$-0.540 B
-0.540 B
$-0.620 B
-0.620 B
$-0.674 B
-0.674 B
$-0.735 B
-0.674 B
$-0.700 B
-0.700 B
$-0.720 B
-0.720 B
$-0.740 B
-0.740 B
$-0.770 B
-0.770 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