The Commonwealth Treasury


Tax Expenditures Statement

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B Retirement benefits benchmark

B1 Concessional treatment of superannuation

B2 Concessional treatment of non-superannuation termination benefits

B3 Capped taxation rate applying to unused recreation and long service leave

B4 Taxation of 5 per cent of unused long service leave accumulated by 15 August 1978

B5 CGT exemption on the sale of a small business at retirement

B6 CGT discount for complying superannuation funds

B7 Small business 15 year retirement CGT exemption

B8 CGT roll-over relief for changes to trust deeds of Approved Deposit Fund and superannuation funds

B9 Savings tax offset