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Tax Expenditures Statement 2004

Date:

Friday, 21 January 2005

Content ID:

950

Abstract:

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 260 tax expenditures and estimates their value over the eight year period 2000-2001 to 2007-08. The tax expenditures in this statement reflect all announced policies and legislation applying up to the date of publication of the 2004-05 Mid-Year Economic and Fiscal Outlook.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Tax Expenditures Statement 2004  604.95kb

HTML documents

 HTML

Chapter 1: Introduction  12.97kb
Chapter 2: Trends in Tax Expenditure Statements  13.68kb
Chapter 3: Measuring Tax Expenditures  10.43kb
Chapter 4: Benchmarks  30.34kb
Chapter 5: New, Modified and Deleted Tax Expenditures  5.79kb
Chapter 6: Tax Expenditures, Part 1  140.53kb
Chapter 6: Tax Expenditures, Part 2  184.97kb
Chapter 6: Tax Expenditures, Part 3  15.52kb
Chapter 6: Tax Expenditures, Part 4  91.09kb
Chapter 6: Tax Expenditures, Part 5  39.21kb
Chapter 6: Tax Expenditures, Part 6  35.65kb
Chapter 6: Tax Expenditures, Part 7  3.34kb
Appendix A: Modelling Tax Expenditures  4.57kb
Appendix B: Concessional Taxation of Funded Superannuation  19.19kb

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