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Tax Expenditures Statement 2006

Date:

Thursday, 21 December 2006

Content ID:

1211

Abstract:

The Tax Expenditures Statement provides details of concessions, benefits and incentives delivered to taxpayers through the tax system. These are referred to as 'tax expenditures'. The Tax Expenditures Statement provides details of each identified tax expenditure provided by the Australian Government and, where possible, reports the estimated pecuniary value or order of magnitude of the benefit to taxpayers.

Tax expenditures, like direct expenditures, affect the government’s budget. However, unlike direct expenditures, tax expenditures once legislated become part of the tax law with a recurring fiscal impact and do not receive regular scrutiny through the budget process. The Tax Expenditures Statement publishes information to assist transparency and encourage public scrutiny of government programmes delivered through the tax system.

This statement lists around 270 tax expenditures and estimates their value over an eight year period, from 2002-03 to 2009-10. The tax expenditures in this statement reflect all announced policies and legislation applying up to the date of publication of the 2006-07 Mid-Year Economic and Fiscal Outlook.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Preliminaries  74.15kb
Chapter 1 - Introduction  89.31kb
Chapter 2 - Trends in Tax Expenditure Estimates  92.22kb
Chapter 3 - Measuring Tax Expenditures  80.20kb
Chapter 4 - Benchmarks  131.53kb
Chapter 5 - New, Modified and Deleted Tax Expenditures  107.31kb
Chapter 6 - Tax Expenditures  440.34kb
Appendix A - Modelling Tax Expenditures & Appendix B - Concessional Taxation of Funded Super  96.25kb
Glossary  51.42kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Preliminaries  96.70kb
Chapter 1 - Introduction  115.35kb
Chapter 2 - Trends in Tax Expenditure Estimates  400.49kb
Chapter 3 - Measuring Tax Expenditures  113.22kb
Chapter 4 - Benchmarks  139.58kb
Chapter 5 - New, Modified and Deleted Tax Expenditures  292.78kb
Chapter 6 - Tax Expenditures  5,687.43kb
Appendix A - Modelling Tax Expenditures & Appendix B - Concessional Taxation of Funded Super  250.27kb
Glossary  92.23kb

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