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Tax Expenditures Statement 2003


Thursday, 29 January 2004

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

This statement lists around 250 tax expenditures and reports their value over the eight year period 1999-2000 to 2006-07. The tax expenditures in this statement reflect all announced policies and legislation applying up to the date of publication of the 2003-04 Mid Year Economic and Fiscal Outlook.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Tax Expenditures Statement 2003 - Complete Report  1,334.33kb
Preliminaries  143.61kb
Chapter 1: Introduction  74.17kb
Chapter 2: Trends in Tax Expenditure Estimates  84.85kb
Chapter 3: Measuring Tax Expenditures  43.90kb
Chapter 4: Benchmarks  80.74kb
Chapter 5: New, Modified and Deleted Tax Expenditures  91.16kb
Chapter 6: Tax Expenditures  576.03kb
Appendix A: Modelling Tax Expenditures  28.30kb
Appendix B: Concessional Taxation of Funded Superannuation  95.88kb
Index  36.53kb

HTML documents


Preliminaries  3.77kb
Chapter 1: Introduction  11.33kb
Chapter 2: Trends in Tax Expenditure Estimates  11.23kb
Chapter 3: Measuring Tax Expenditures  9.40kb
Chapter 4: Benchmarks  27.38kb
Chapter 5: New, Modified and Deleted Tax Expenditures  36.67kb
Chapter 6: Tax Expenditures  662.77kb
Appendix A: Modelling Tax Expenditures  4.16kb
Appendix B: Concessional Taxation of Funded Superannuation  14.09kb

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