The Commonwealth Treasury

Tax Expenditures Statement

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Description of tax expenditures

This Appendix provides further information on the tax expenditures identified in Table 5.1, including legislative references and, in some cases, an expanded description and discussion of the estimates. Tax expenditure reference codes from the 2001 Tax Expenditures Statement are also reported to facilitate comparison.

A Personal income tax benchmark

A1 Exemption of official salaries and ex-Australian income of the Governor-General and Governor of any State

A2 Deduction for Federal, State and Territory government candidates' election expenses

A3 Deduction of up to $1000 for local government candidates' election expenses

A4 Exemption of official salary and emoluments of officials of prescribed international organisations

A5 Exemption of income of visitors who are representatives of a foreign press organisation

A6 Total or partial exemptions of income earned by Australians working overseas

A7 Exemption from income tax for non-residents providing advice to government or as a member of a Royal Commission

A8 Exemption of Australian-sourced income earned by Government representatives visiting Australia or by their official staff

A9 Exemption of income of residents of Norfolk Island

A10 Exemption of pay and allowances for part-time members of Australian Defence Force Reserves

A11 Exemption of certain allowances and bounties payable to Australian Defence Force personnel

A12 Exemption of the value of rations and quarters supplied without charge to Australian Defence Force personnel

A13 Exemption of pay and allowances earned in Australia by foreign forces

A14 Exemption of compensation for loss of pay and allowances paid to Australian Defence Force Reserve personnel

A15 Exemption of compensation for loss of deployment allowance paid to Australian Defence Force members

A16 Exemption of pay and allowances earned by members of the Australian Defence Force in an area prescribed by regulation

A17 Exemption of some payments to civilian personnel in service with an armed force of the United Nations

A18 Tax offsets for Australian Defence Force personnel serving overseas

A19 Exemption from the Medicare levy for Australian Defence Force members

A20 Exemption of income earned by visitors assisting in the defence of Australia

A21 Exemption of Disturbance Allowance for Australian Defence Force members

A22 Exemption of Scholarship Allowance payable to Australian Defence Force members

A23 Exemption of income from certain Commonwealth educational scholarships or forms of assistance

A24 Exemption of income from other scholarships or forms of assistance in limited circumstances

A25 Exemption of Australian income of visiting representatives of educational, scientific, religious or philanthropic societies and associations

A26 Exemption for grants from the Australian-American Educational Foundation

A27 Medical expenses tax offset

A28 Exemption from the Medicare levy for residents with a taxable income below a threshold

A29 Medicare levy exemption for non-residents, repatriation beneficiaries, foreign government representatives and certain residents

A30 Income-tested tax offset for private health insurance

A31 30 per cent tax offset for expenditure on private health insurance; Exemption of private health insurance tax offset/benefit, including expense equivalent

A32 Medicare levy surcharge

A33 Tax offset for sole parents

A34 Tax offset for taxpayers supporting a dependent relative, parent-in-law, or invalid relative

A35 Tax offset for recipients of taxable repatriation or social security pensions; or unemployment, sickness or special benefits

A36 Tax offset for housekeeper who cares for a prescribed dependant of the taxpayer

A37 Tax offset for dependent spouse

A38 Tax offset for child-housekeeper

A39 Tax offset for low income earners

A40 Exemption of certain social security and repatriation payments

A41 Exemption of rent subsidy payments under the Commonwealth/State mortgage and rent relief schemes

A42 Senior Australians' Tax Offset

A43 Family Tax Assistance, Parts A and B

A44 Tax offset for community development employment project (CDEP) participants

A45 Family Tax Benefit, Parts A and B (tax offset); Exemption of Family Tax Benefit, Parts A and B, including expense equivalent

A46 Exemption of Child Care Benefit

A47 Exemption of one-off savings bonus payments to senior Australians

A48 Exemption of certain war-related payments and pensions

A49 Exemption of compensation paid by Federal Republic of Germany for Nazi persecution

A50 Exemption of pensions, annuities or allowances paid by certain foreign governments for persecution

A51 Income tax exemption for certain pensions received by Papua New Guinea (PNG) residents

A52 Exemption of one-off payment to older Australians

A53 Exemption of the baby bonus

A54 Zone tax offsets

A55 Concessional rates of tax for abnormal receipts

A56 Deductibility of union dues and subscriptions to business associations

A57 Deferral of tax on share discounts and exemption of share discounts received by an employee under an approved employee share acquisition scheme

A58 Tax deferral advantage of subtracting undeducted purchase price component of pension or annuity from assessable income

A59 Concession for venture capital managers

Concessions under the substantiation provisions for employment-related expenses [A60-A63]:

A60 A reasonable overtime meal allowance

A61 Expenses on accommodation, meals and incidental costs of travel in Australia

A62 Expenses which do not exceed the amount of certain award transport allowances

A63 Alternatives to the actual expenses method of substantiating car expenses

A64 Tax offset on certain payments of income received in arrears

A65 Deduction for gifts other than trading stock to approved donees

A66 Deduction for gifts of trading stock to approved donees

A67 Concession for post-judgement interest awards in personal injury compensation cases

A68 Tax offset of interest on certain government securities

A69 Exemption from income tax of one-off payments to former civilian internees and detainees of the Japanese

A70 Exemption for structured settlement annuities

A71 Immediate deduction for low-value depreciating assets not used in business

A72 Deduction for payment of Incurred-But-Not-Reported levy