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 - Total labour and employment affairs - [2018-19 Report]


D20 Expenditure Category: Fringe Benefits Tax

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


D21 Expenditure Category: Fringe Benefits Tax

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


D29 Expenditure Category: Fringe Benefits Tax

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


D32 Expenditure Category: Fringe Benefits Tax

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


A60 Expenditure Category: Personal Income

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


A49 Expenditure Category: Personal Income

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


D26 Expenditure Category: Fringe Benefits Tax

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


A34 Expenditure Category: Personal Income

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


A35 Expenditure Category: Personal Income

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

Other economic affairs - Total labour and employment affairs tax concessions where all years are zero or no estimate is available for any year

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A48 Expenditure Category: Personal Income p.44

Title: Non-commercial losses deductions allowed for certain taxpayers with an adjusted taxable income under $250,000

A50 Expenditure Category: Personal Income p.45

Title: Tax concessions for employee share schemes income

A51 Expenditure Category: Personal Income p.45

Title: Tax deferral advantage arising from personal after-tax contributions to a pension or annuity

A52 Expenditure Category: Personal Income p.46

Title: Union dues and subscriptions to business associations deduction

A59 Expenditure Category: Personal Income p.48

Title: Car expenses - alternatives to the logbook method

D22 Expenditure Category: Fringe Benefits Tax p.95

Title: Australian Traineeship System - exemptions for certain employees

D23 Expenditure Category: Fringe Benefits Tax p.95

Title: Car parking benefits

D24 Expenditure Category: Fringe Benefits Tax p.96

Title: Certain relocation and recruitment expenses exemption and reduction in taxable value

D25 Expenditure Category: Fringe Benefits Tax p.96

Title: Compassionate travel exemption

D27 Expenditure Category: Fringe Benefits Tax p.97

Title: Discounted valuation for holidays for employees and their families when posted overseas

D28 Expenditure Category: Fringe Benefits Tax p.97

Title: Discounted valuation of arm's length transaction price for in-house property and residual fringe benefits

D30 Expenditure Category: Fringe Benefits Tax p.98

Title: Employer contributions to secure childcare places exemption

D31 Expenditure Category: Fringe Benefits Tax p.98

Title: Employer-provided motor vehicle parking exemption

D33 Expenditure Category: Fringe Benefits Tax p.99

Title: In-house fringe benefits - reduction in the aggregate taxable value

D34 Expenditure Category: Fringe Benefits Tax p.99

Title: Loan benefits exemption

D35 Expenditure Category: Fringe Benefits Tax p.99

Title: Long service awards exemption

D36 Expenditure Category: Fringe Benefits Tax p.99

Title: Minor benefits exemption

D37 Expenditure Category: Fringe Benefits Tax p.100

Title: Minor private use of company motor vehicle exemption

D38 Expenditure Category: Fringe Benefits Tax p.100

Title: Philanthropy - exemption for donations to deductible gift recipients

D39 Expenditure Category: Fringe Benefits Tax p.100

Title: Police officers - free or discounted travel to and from duty on public transport exemption

D40 Expenditure Category: Fringe Benefits Tax p.101

Title: Private use of business property exemption

D41 Expenditure Category: Fringe Benefits Tax p.101

Title: Provision of food and drink in certain circumstances exemption

D42 Expenditure Category: Fringe Benefits Tax p.101

Title: Recreational or childcare facilities on an employer's business premises exemption

D43 Expenditure Category: Fringe Benefits Tax p.102

Title: Remote area holiday benefits discounted valuation

D44 Expenditure Category: Fringe Benefits Tax p.102

Title: Small business employee car parking exemption

D45 Expenditure Category: Fringe Benefits Tax p.102

Title: Taxi travel to or from place of work exemption

D46 Expenditure Category: Fringe Benefits Tax p.103

Title: Transport for oil rig and remote area employees exemption

D47 Expenditure Category: Fringe Benefits Tax p.103

Title: Work-related items exemption

E10 Expenditure Category: Capital Gains Tax p.108

Title: Roll-over for worker entitlement funds