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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Social security and welfare - [2018-19 Report]


C4 Expenditure Category: Retirement Savings

Title: Concessional taxation of superannuation entity earnings

$11.600 B
11.600 B
$15.150 B
15.150 B
$14.950 B
14.950 B
$17.200 B
14.950 B
$19.550 B
19.550 B
$20.150 B
20.150 B
$21.100 B
21.100 B
$22.650 B
22.650 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


C2 Expenditure Category: Retirement Savings

Title: Concessional taxation of employer superannuation contributions

$15.500 B
15.500 B
$16.850 B
16.850 B
$15.950 B
15.950 B
$16.950 B
15.950 B
$17.750 B
17.750 B
$19.100 B
19.100 B
$20.450 B
20.450 B
$22.700 B
22.700 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


C6 Expenditure Category: Retirement Savings

Title: Deductibility of life and total permanent disability insurance premiums provided inside of superannuation

$1.800 B
1.800 B
$1.970 B
1.970 B
$2.080 B
2.080 B
$2.260 B
2.080 B
$2.540 B
2.540 B
$2.180 B
2.180 B
$2.460 B
2.460 B
$2.870 B
2.870 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A24 Expenditure Category: Personal Income

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


A40 Expenditure Category: Personal Income

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


A27 Expenditure Category: Personal Income

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


C1 Expenditure Category: Retirement Savings

Title: Concessional taxation of capital gains for superannuation funds

$0.470 B
0.470 B
$0.620 B
0.620 B
$1.400 B
1.400 B
$1.650 B
1.400 B
$1.700 B
1.700 B
$1.800 B
1.800 B
$1.950 B
1.950 B
$2.150 B
2.150 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D14 Expenditure Category: Fringe Benefits Tax

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


C3 Expenditure Category: Retirement Savings

Title: Concessional taxation of personal superannuation contributions

$0.790 B
0.790 B
$1.050 B
1.050 B
$1.050 B
1.050 B
$0.780 B
1.050 B
$1.450 B
1.450 B
$1.400 B
1.400 B
$1.650 B
1.650 B
$1.750 B
1.750 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A39 Expenditure Category: Personal Income

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

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

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


C7 Expenditure Category: Retirement Savings

Title: Small business capital gains retirement exemption

$0.410 B
0.410 B
$0.490 B
0.490 B
$0.550 B
0.550 B
$0.580 B
0.550 B
$0.610 B
0.610 B
$0.630 B
0.630 B
$0.670 B
0.670 B
$0.700 B
0.700 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A41 Expenditure Category: Personal Income

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


C5 Expenditure Category: Retirement Savings

Title: Concessional taxation of unfunded superannuation

$0.540 B
0.540 B
$0.550 B
0.550 B
$0.570 B
0.570 B
$0.590 B
0.570 B
$0.560 B
0.560 B
$0.580 B
0.580 B
$0.610 B
0.610 B
$0.630 B
0.630 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


D15 Expenditure Category: Fringe Benefits Tax

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


C8 Expenditure Category: Retirement Savings

Title: Superannuation measures for low-income earners

$0.200 B
0.200 B
$0.220 B
0.220 B
$0.210 B
0.210 B
$0.210 B
0.210 B
$0.210 B
0.210 B
$0.220 B
0.220 B
$0.220 B
0.220 B
$0.220 B
0.220 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


A23 Expenditure Category: Personal Income

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


A30 Expenditure Category: Personal Income

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


A25 Expenditure Category: Personal Income

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


A29 Expenditure Category: Personal Income

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


A31 Expenditure Category: Personal Income

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


A28 Expenditure Category: Personal Income

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

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


B22 Expenditure Category: Business Income

Title: Superannuation Guarantee amnesty

$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
$0.026 B
0.026 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


C9 Expenditure Category: Retirement Savings

Title: Tax on excess non-concessional superannuation contributions

$-0.029 B
-0.029 B
$-0.007 B
-0.007 B
$-0.007 B
-0.007 B
$-0.028 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
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


C10 Expenditure Category: Retirement Savings

Title: Tax on funded superannuation income streams

$-0.370 B
-0.370 B
$-0.360 B
-0.360 B
$-0.340 B
-0.340 B
$-0.320 B
-0.340 B
$-0.330 B
-0.330 B
$-0.310 B
-0.310 B
$-0.340 B
-0.340 B
$-0.300 B
-0.300 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22


C11 Expenditure Category: Retirement Savings

Title: Tax on funded superannuation lump sums

$-0.390 B
-0.390 B
$-0.440 B
-0.440 B
$-0.500 B
-0.500 B
$-0.540 B
-0.500 B
$-0.610 B
-0.610 B
$-0.670 B
-0.670 B
$-0.730 B
-0.730 B
$-0.800 B
-0.800 B
14-15
15-16
16-17
17-18
18-19
19-20
20-21
21-22

Social security and welfare tax concessions where all years are zero or no estimate is available for any year

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B19 Expenditure Category: Business Income p.56

Title: Deductibility for entertainment provided without charge to those in need

B20 Expenditure Category: Business Income p.56

Title: Exemption for payments for mining on Aboriginal land

B21 Expenditure Category: Business Income p.55

Title: Life insurance investment income taxation concession

D12 Expenditure Category: Fringe Benefits Tax p.91

Title: Exemption for accommodation, fuel and meals for live-in employees caring for the elderly or disadvantaged

D13 Expenditure Category: Fringe Benefits Tax p.92

Title: Exemption for emergency assistance

E3 Expenditure Category: Capital Gains Tax p.105

Title: Exemptions for special disability trusts