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Tax Expenditures Statement 2007


Friday, 25 January 2008

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The Tax Expenditures Statement (TES) provides details of concessions, benefits and incentives provided through the tax system (tax expenditures) to taxpayers by the Australian Government. The publication of information on the Australian Government’s tax expenditures is a requirement under the Charter of Budget Honesty Act 1998.

This statement lists around 300 tax expenditures and, where possible, reports the estimated pecuniary value or order of magnitude of the benefit to taxpayers over an eight-year period, from 2003-04 to 2010-11.

The tax expenditures in this statement are drawn from all announced policies applying up to the date of finalisation of the Pre-election Economic and Fiscal Outlook 2007.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Tax Expenditures Statement 2007 - Complete Document  1,262.96kb
Preliminaries  73.81kb
Chapter 1: Introduction  92.82kb
Chapter 2: Trends in Tax Expenditure Estimates  143.00kb
Chapter 3: Measuring Tax Expenditures  92.08kb
Chapter 4: Benchmarks  142.22kb
Chapter 5: New, Modified and Deleted Tax Expenditures  111.17kb
Chapter 6.1: Tax Expenditures  116.29kb
Chapter 6.2: Tax Expenditures (continued)  469.56kb
Appendix A: Modelling Tax Expenditures  53.04kb
Appendix B: Aggregated Superannuation Tax Expenditures  62.70kb
Glossary  51.24kb
Index  68.45kb

HTML documents


Preliminaries  1.57kb
Chapter 1: Introduction  12.52kb
Chapter 2: Trends in Tax Expenditure Estimates  39.09kb
Chapter 3: Measuring Tax Expenditures  13.43kb
Chapter 4: Benchmarks  30.01kb
Chapter 5: New, Modified and Deleted Tax Expenditures  29.46kb
Chapter 6.1: Tax Expenditures  15.55kb
Chapter 6.2: Tax Expenditures (Section A)  115.22kb
Chapter 6.2: Tax Expenditures (Section B)  182.17kb
Chapter 6.2: Tax Expenditures (Section C)  41.09kb
Chapter 6.2: Tax Expenditures (Section D)  78.33kb
Chapter 6.2: Tax Expenditures (Section E)  52.54kb
Chapter 6.2: Tax Expenditures (Section F)  34.11kb
Chapter 6.2: Tax Expenditures (Section G)  7.88kb
Appendix A: Modelling Tax Expenditures  4.46kb
Appendix B: Aggregated Superannuation Tax Expenditures  2.70kb
Glossary  1.78kb

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