The Commonwealth Treasury


Tax Expenditures Statement 2000

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Table 5.1

     

Estimates ($m)

 

Projections ($m)

Index

Functional Group

Description

1996-97

1997-98

1998-99

1999-00

 

2000-01

2001-02

2002-03

2003-04

A Personal income tax benchmark

                   
                       

A1

General public services (A)

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

                 
                     
   

<2

<2

<2

<2

 

<2

<2

<2

<2

A2

General public services (A)

Deduction for Federal, State andTerritory

                 
                     
   

na

na

na

na

 

na

na

na

na

A3

General public services (A)

Deduction up to $1000 for localgovernment candidates' electionexpenses

                 
                     
   

na

na

na

na

 

na

na

na

na

A4

General public services (C)

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

                 
                     
   

na

na

na

na

 

na

na

na

na

A5

General public services (C)

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

                 
                     
   

na

na

na

na

 

na

na

na

na

A6

General public services (C)

Total or partial exemptions of income earned by Australians working overseas

                 
   

180

210

240

250

 

290

290

330

370

A7

General public services (C)

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

                 
                     
   

na

na

na

na

 

na

na

na

na

A8

General public services (C)

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

                 
                     
   

na

na

na

na

 

na

na

na

na

A9

General public services (E)

Exemption of income of residents of Norfolk Island

                 
   

5

5

5

5

 

5

5

5

5

A10

Defence

Exemption of pay and allowances forpart-time members of Defence Force Reserves

                 
                     
   

35

35

40

35

 

30

30

30

30

A11

Defence

Exemption of certain allowances and bounties payable to Defence Force personnel

                 
                     
   

2

2

2

3

 

2

2

3

3

A12

Defence

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

                 
                     
   

na

na

na

na

 

na

na

na

na

A13

Defence

Exemption of pay and allowances earned in Australia by foreign forces

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

A14

Defence

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

                 
                     
   

<1

<1

<1

120

 

50

50

50

50

A15

Defence

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

                 
                     
   

<1

<1

<1

<1

 

<1

<1

<1

<1

A16

Defence

Rebates for Defence Force personnel serving overseas

                 
   

Included in A50

A17

Defence

Exemption from the Medicare levy for Defence Force members

                 
   

30

30

30

30

 

30

30

35

35

A18

Defence

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

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

A19

Defence

Exemption of Disturbance Allowance for Defence Force members

                 
   

5

5

5

5

 

4

4

5

5

A20

Defence

Exemption of Scholarship Allowance payable to Defence Force members

                 
   

na

na

na

na

 

na

na

na

na

A21

Education

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

                 
                     
   

10

10

8

8

 

7

7

8

9

A22

Education

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

                 
                     
   

na

na

na

na

 

na

na

na

na

A23

Education

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

                 
                     
                     
   

<1

<1

<1

<1

 

<1

<1

<1

<1

A24

Education

Exemption for grants from the Australian-American Educational Foundation

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

A25

Health

Medical Expenses Rebate

105

125

130

145

 

145

150

160

165

A26

Health

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

                 
                     
   

350

310

280

280

 

270

300

320

330

A27

Health

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

                 
                     
                     
   

40

40

45

45

 

50

50

55

60

A28

Health

Income-tested tax offset for private health insurance

                 
   

-

-

160

60

 

-

-

-

-

A29

Health

30 per cent rebate for expenditure on private health insurance

                 
   

-

-

-

120

 

220

310

320

330

                       
   

-

-

-

380

 

690

760

780

800

A30

Health

Medicare levy surcharge

-

-

-105

-140

 

-110

-25

-25

-25

A31

Social security and welfare

Rebate for sole parent

220

230

250

260

 

55

-

-

-

A32

Social security and welfare

Rebate for taxpayers supporting a dependent relative, parent in-law, or invalid relative

                 
                     
   

incl. A25

10

12

13

 

13

13

13

13

A33

Social security and welfare

Rebate for recipients of taxablerepatriation or social security pensions; or unemployment, sickness or special benefits

                 
                     
                     
   

1930

1930

1980

2050

 

1470

1520

1580

1630

A34

Social security and welfare

Rebate for housekeeper who cares for a prescribed dependant of the taxpayer

                 
   

400

400

420

430

 

300

270

280

280

A35

Social security and welfare

Rebate for dependent spouse

Included in A34

A36

Social security and welfare

Rebate for child-housekeeper

Included in A34

A37

Social security and welfare

Rebate for low income earners

530

520

490

440

 

420

350

330

310

A38

Social security and welfare

Exemption of certain social security and repatriation payments

                 
   

1250

1270

1330

1390

 

450

470

500

520

A39

Social security and welfare

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

                 
                     
   

13

13

13

14

 

12

12

12

13

A40

Social security and welfare

Rebate for low income aged persons

-

7

20

25

 

30

30

35

40

A41

Social security and welfare

Family Tax Assistance, Parts A and B

17

250

380

390

 

320

-

-

-

A42

Social security and welfare

Rebate for CDEP participants

-

-

7

7

 

6

7

8

8

A43

Social security and welfare

Family Tax Benefit, Parts A and B (rebate)

-

-

-

-

 

260

1330

1400

1480

                       
   

-

-

-

-

 

2010

2340

2400

2440

A44

Social security and welfare

Exemption of Child Care Benefit

-

-

-

-

 

210

250

260

290

A45

Social security and welfare

Exemption of one-off savings bonus payments to senior Australians

                 
   

-

-

-

-

 

430

na

-

-

A46

Social security and welfare

Exemption of certain war-related paymentsand pensions

                 
   

295

310

330

345

 

325

340

360

375

A47

Social security and welfare

Exemption of compensation paid byFederal Republic of Germany for Nazi persecution

                 
                     
   

<5

<5

<5

<5

 

<5

<5

<5

<5

A48

Social security and welfare

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

                 
                     
   

Included in A47

A49

Social security and welfare

Income tax exemption for certain pensions received by a PNG resident

                 
   

na

na

na

na

 

na

na

na

na

A50

Housing & community amenities

 

175

180

180

180

 

185

185

190

190

A51

Culture and recreation

Concessional rates of tax for abnormal receipts

                 
   

3

4

5

5

 

6

5

5

5

A52

Other economic affairs (B)

Deductibility of union dues and subscriptions to business associations

                 
   

na

na

na

na

 

na

na

na

na

A53

Other economic affairs (B)

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

                 
                     
                     
   

na

na

na

na

 

na

na

na

na

A54

Other economic affairs (B)

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

                 
                     
                     
   

na

na

na

na

 

na

na

na

na

A55-58

Not allocated to function

Concessions under the substantiationprovisions for employment-relatedexpenses:

                 
                     
   

na

na

na

na

 

na

na

na

na

A55

 

A reasonable overtime mealallowance

                 
                     

A56

 

Expenses on accommodation, mealsand incidental costs of travel inAustralia

                 
                     
                     

A57

 

Expenses which do not exceed theamount of certain award transport allowances

                 
                     
                     

A58

 

Alternatives to the actual expensesmethod of substantiating carexpenses

                 
                     
                     

A59

Not allocated to function

Rebate on certain payments of income received in arrears

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

A60

Not allocated to function

Deduction for gifts other than trading stock to approved donees

                 
   

195

210

230

250

 

276

300

325

350

A61

Not allocated to function

Deduction for gifts of trading stock to approved donees

                 
   

Included in A60

A62

Not allocated to function

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

                 
                     
   

-

-

-

14

 

2

2

2

2

A63

Not allocated to function

Rebate of interest on certain government securities

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

                       

B Retirement benefits benchmark

                   
                       

B1

Social security and welfare

Concessional treatment of superannuation

8650

9915

9420

9530

 

8845

9595

10495

11495

B2

Social security and welfare

                   
   

1290

1370

1450

1530

 

1490

1580

1680

1780

B3

Social security and welfare

                   
   

230

280

260

250

 

210

195

185

175

B4

Social security and welfare

                   
                     
   

185

190

160

160

 

160

155

155

155

B5

Social security and welfare

CGT exemption on the sale of a small business at retirement

                 
   

-

-

25

25

 

25

25

25

25

B6

Other economic affairs (C)

Small business 15 year retirement CGT exemption

                 
   

-

-

-

-

 

na

na

na

na

B7

Other economic affairs (C)

CGT rollover relief for ADF and superannuation funds

                 
   

na

na

na

na

 

na

na

na

na

B8

Not allocated to function

Savings rebate

-

-

350

520

 

-

-

-

-

                       

C Fringe benefits tax benchmark

                   
                       

C1

General public services (B)

Benefits provided by certain international organisations

                 
   

na

na

na

na

 

na

na

na

na

C2

Defence

Loan benefits on war service home loans

na

na

na

na

 

na

na

na

na

C3

Defence

Exclusion from reporting requirement for certain benefits provided to Defence Force personnel

                 
                     
   

-

-

-

-

 

10

10

10

10

C4

Defence

                   
   

Included in C3

C5

Education

Education costs for children of employees posted overseas

                 
   

na

na

na

na

 

na

na

na

na

C6

Education

                   
                     
   

<5

<5

<5

<5

 

<5

<5

<5

<5

C7

Health

Benefits provided by public hospitals to their employees

                 
   

175

190

210

230

 

135

135

140

145

C8

Health

Employee/family travel costs associated with overseas medical treatment

                 
   

<5

<5

<5

<5

 

<5

<5

<5

<5

C9

Social security and welfare

Safety award benefits up to $200 per year per employee

                 
   

na

na

na

na

 

na

na

na

na

C10

Social security and welfare

Recreation/child care facilities provided on an employer's premises

                 
   

na

na

na

na

 

na

na

na

na

C11

Social security and welfare

Employer contributions to secure child care places in certain centres

                 
   

na

na

na

na

 

na

na

na

na

C12

Social security and welfare

Benefits provided by PBIs (excluding public hospitals) to employees

                 
   

150

180

190

210

 

240

240

250

260

C13

Social security and welfare

Accommodation, food and meals for live-in employees caring for elderly or disadvantaged

                 
                     
   

na

na

na

na

 

na

na

na

na

C14

Social security and welfare

Employer provided property/facilities for immediate relief of employees/families in times of emergency

                 
                     
   

na

na

na

na

 

na

na

na

na

C15

Housing & community amenities

Housing benefits and residential fuels in remote areas

                 
   

40

40

35

35

 

80

70

80

80

C16

Housing & community amenities

Exemption for housing provided by certain employers in regional areas

                 
   

-

-

-

-

 

na

na

na

na

C17

Housing & community amenities

Exclusion from reporting for regionalhousing benefits provided by certainemployers in regional areas

                 
                     
   

-

-

-

-

 

na

na

na

na

C18

Housing & community amenities

Discount on interest or purchase for remote area housing purchase assistance and associated fuel benefits

                 
                     
   

na

na

na

na

 

na

na

na

na

C19

Transport and communications

Free or discounted commuter travel to employees where employer carries on business of providing public transport

                 
                     
   

30

30

30

30

 

35

35

35

35

C20

Transport and communications

Employee taxi travel arriving at or leaving from place of work

                 
   

na

na

na

na

 

na

na

na

na

C21

Transport and communications

Exemption for free travel to and from duty by police officers on public transport

                 
   

-

-

-

-

 

5

5

5

5

C22

Other economic affairs (A)

Discounted valuation of employee standbytravel for airline employees and travelagents

                 
                     
   

70

85

85

85

 

95

100

100

105

C23

Other economic affairs (B)

Long service awards of more than 15 years to $500 per employee

                 
   

<5

<5

<5

<5

 

<5

<5

<5

<5

C24

Other economic affairs (B)

Food and accommodation provided to employees training under the Australian Traineeship Scheme

                 
                     
   

<5

<5

<5

<5

 

<5

<5

<5

<5

C25

Other economic affairs (B)

Compensation-related benefits, certain relocation and recruitment expenses

                 
   

na

na

na

na

 

na

na

na

na

C26

Other economic affairs (B)

Occupational health and counselling services and some training courses

                 
   

na

na

na

na

 

na

na

na

na

C27

Other economic affairs (B)

Discounted valuation of certain relocation and recruitment expenses

                 
   

na

na

na

na

 

na

na

na

na

C28

Other economic affairs (B)

Reimbursement of car expenses incurred with occupational health and counselling services and some training courses

                 
                     
   

na

na

na

na

 

na

na

na

na

C29

Other economic affairs (C)

Exemption for certain loan benefits

na

na

na

na

 

na

na

na

na

C30

Other economic affairs (C)

Discounted valuation of certain loan benefits

na

na

na

na

 

na

na

na

na

C31

Other economic affairs (C)

Application of statutory formula to valuecar benefits

                 
   

740

870

910

940

 

880

910

940

960

C32

Other economic affairs (C)

Record keeping for employers submittinga return with $5,000 or less in taxablebenefits

                 
                     
   

-

-

-

5

 

5

5

5

5

C33

Other economic affairs (C)

Car parking on small business premises

na

na

na

na

 

na

na

na

na

C34

Not allocated to function

Rebate of FBT for some non-government, non-profit organisations

                 
   

45

55

60

65

 

50

40

40

40

C35

Not allocated to function

Benefits in relation to certain compassionate travel of employees

                 
   

<5

<5

<5

<5

 

<5

<5

<5

<5

C36

Not allocated to function

Fringe benefits provided by religious institutions

                 
   

160

170

175

180

 

170

175

180

185

C37

Not allocated to function

Staff accommodation at religious institutions and meals provided in religious houses

                 
   

<5

<5

<5

<5

 

<5

<5

<5

<5

C38

Not allocated to function

Provision of food and drink in certain circumstances

                 
   

na

na

na

na

 

na

na

na

na

C39

Not allocated to function

Discounted valuation of arm's length transaction price for in-house property and residual fringe benefits

                 
                     
   

na

na

na

na

 

na

na

na

na

C40

Not allocated to function

Airline transport fringe benefits and free discounted goods and services up to a threshold

                 
                     
   

na

na

na

na

 

na

na

na

na

C41

Not allocated to function

Board fringe benefits

20

20

25

25

 

30

35

35

35

C42

Not allocated to function

Certain car parking fringe benefits

na

na

na

na

 

na

na

na

na

C43

Not allocated to function

Benefits resulting from valuation arrangements for car parking

                 
   

na

na

na

na

 

na

na

na

na

C44

Not allocated to function

Discounted valuation for holiday travel for employees posted overseas

                 
   

na

na

na

na

 

na

na

na

na

C45

Not allocated to function

Transport for oil rig and remote area employees in certain circumstances

                 
   

na

na

na

na

 

na

na

na

na

C46

Not allocated to function

Discounted valuation of remote area holiday benefits

                 
   

na

na

na

na

 

na

na

na

na

C47

Not allocated to function

Minor benefits

na

na

na

na

 

na

na

na

na

C48

Not allocated to function

Private use of business property consumed on business premises

                 
   

na

na

na

na

 

na

na

na

na

C49

Not allocated to function

Allowances and accommodation benefits

na

na

na

na

 

na

na

na

na

C50

Not allocated to function

Private use of company car that is minor and infrequent

                 
   

na

na

na

na

 

na

na

na

na

C51

Not allocated to function

Loans to employees to meet employment-related and accommodation-related expenses

                 
                     
   

na

na

na

na

 

na

na

na

na

C52

Not allocated to function

Exclusion from reporting for certain travel in marked emergency vehicles

                 
   

-

-

-

-

 

na

na

na

na

C53

Not allocated to function

Exemption for organisations promoting the prevention or control of disease in people

                 
   

-

-

-

-

 

na

na

na

na

                       
                       
                       
                       

D1

Culture and recreation

Income tax exemption for non-profit societies

20

25

30

30

 

30

25

25

30

D2

Culture and recreation

Income tax exemption for the Australian Film Finance Corporation

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

D3

Culture and recreation

Income tax exemption for Australian film receipts

                 
   

included in D46

D4

Culture and recreation

Income tax exemption for certain promotion and development non-profit societies

                 
   

30

30

30

30

 

28

25

25

25

D5

Mining, mineral, manufacturing

Infrastructure Bonds Scheme

40

115

105

85

 

60

25

20

10

D6

Mining, mineral, manufacturing

Infrastructure Borrowings Tax Offset Scheme

                 
   

-

<10

75

75

 

75

75

75

75

D7

Mining, mineral, manufacturing

                   
   

40

40

18

5

 

-

-

-

-

D8

Mining, mineral, manufacturing

Income tax exemption for funds established for scientific research

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

D9

Health

Income tax exemption for registered health benefit organisations

                 
   

8

25

50

50

 

45

50

50

55

D10

Health

Income tax exemption for public and non-profit hospitals

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

D11

Social security and welfare

Income tax exemption for religious,scientific, charitable or public educationalinstitutions

                 
                     
   

na

na

na

na

 

na

na

na

na

D12

Social security and welfare

Concessional taxation treatment of mining payments made in connection with the useof Aboriginal land

                 
                     
   

..

..

..

..

 

..

..

..

..

D13

Social security and welfare

Taxation of life insurance investment income

na

na

na

na

 

na

na

na

na

D14

Agriculture, forestry and fishing

Income tax averaging for primary producers

145

100

75

65

 

60

70

80

90

D15

Agriculture, forestry and fishing

Deferment of income from a double wool clip

na

na

na

na

 

na

na

na

na

D16

Agriculture, forestry and fishing

Spreading insurance recoveries for loss of timber or livestock

                 
   

na

na

na

na

 

na

na

na

na

D17

Agriculture, forestry and fishing

Valuation of livestock from natural increase

55

60

60

70

 

70

75

85

90

D18

Other economic affairs (B)

Income tax exemption for trade unions and registered organisations

                 
   

na

10

10

10

 

10

10

9

9

D19

Other economic affairs (B)

Income tax exemption for CRAFT apprenticeship rebates

                 
   

20

12

13

7

 

12

11

5

-

D20

Other economic affairs (C)

Concessional tax rate for the life insurance business of friendly societies

                 
   

25

18

18

19

 

20

3

-

-

D21

Other economic affairs (C)

Income tax exemption for current pension liabilities

                 
   

na

na

na

na

 

na

na

na

na

D22

Other economic affairs (C)

Income tax exemption for foreign superannuation funds

                 
   

na

na

na

na

 

na

na

na

na

D23

Other economic affairs (C)

Pooled Development Funds

<1

<1

<1

3

 

5

8

11

16

D24

Other economic affairs (C)

Concessional treatment of some credit unions

                 
   

25

30

<1

<1

 

<1

<1

<1

<1

D25

Other purposes (C)

Income tax exemption for Katherine Business Re-establishment trust fund

                 
   

-

-

2

-

 

-

-

-

-

D26

Other purposes (C)

Income tax exemption for Cyclones Elaine and Vance trust fund

                 
   

-

-

-

1

 

-

-

-

-

D27

Not allocated to function

Transitional taxation of life insurance management fees

                 
   

-

-

-

-

 

120

150

135

135

D28

Not allocated to function

Income tax exemption for State/Territory bodies

                 
   

na

na

na

na

 

na

na

na

na

D29

Not allocated to function

Income tax exemption for municipal authorities and other local governing bodies

                 
   

95

95

95

100

 

100

90

95

100

D30

Culture and recreation

                   
   

na

na

na

na

 

na

na

na

na

D31

Health

CGT exemption for Rural and Remote General Practice program

                 
   

1

<1

<1

<1

 

<1

<1

<1

<1

D32

Other economic affairs (C)

Venture capital concessions

-

-

-

-

 

na

na

na

na

D33

Other economic affairs (C)

Small business 50 per cent CGT exemptionfor the sale of active business assets

                 
   

-

-

-

-

 

na

na

na

na

D34

Other economic affairs (C)

Small business CGT rollover

-

-

60

55

 

40

40

45

45

D35

Other economic affairs (C)

Small business CGT partial exemption for goodwill

                 
   

na

na

na

na

 

na

-

-

-

D36

Other economic affairs (C)

Limited CGT rollover for merging superannuation funds

                 
   

na

na

-

-

 

-

-

-

-

D37

Other economic affairs (C)

Exemption from reducing the cost base of trusts for CGT purposes

                 
   

na

na

na

na

 

na

na

na

na

D38

Other economic affairs (C)

CGT discount for individuals

-

-

-

-

 

860

1 180

1 290

1 420

D39

Other economic affairs (C)

CGT discount for superannuation funds

Included in B1

D40

Other economic affairs (C)

CGT scrip-for-scrip rollover relief

-

-

-

-

 

na

na

na

na

D41

Other economic affairs (C)

CGT rollover relief for involuntary disposals

-

-

-

-

 

na

na

na

na

D42

Defence

CGT exemption for valour or brave conduct decorations

                 
   

<1

<1

<1

<1

 

<1

<1

<1

<1

D43

Housing & community amenities

CGT main residence exemption

na

na

na

na

 

na

na

na

na

D44

Transport and communications

CGT exemption for payments under the Sydney Aircraft Noise Insulation project

                 
   

na

11

15

11

 

6

5

5

5

D45

Transport and communications

CGT exemption for payments under the M4/M5 Cashback Scheme

                 
   

na

na

9

12

 

14

12

13

13

D46

Culture and recreation

Tax incentives for film investment

22

20

21

21

 

21

19

19

19

D47

Culture and recreation

Film Licensed Investment Companies

-

-

-

na

 

na

na

na

na

D48

Mining, mineral, manufacturing

Development allowance

330

260

260

250

 

220

200

170

-

D49

Mining, mineral, manufacturing

Investment allowance

12

-

-

-

 

-

-

-

-

D50

Mining, mineral, manufacturing

Research and development tax concession

800

430

400

440

 

460

470

440

480

D51

Mining, mineral, manufacturing

Concession for eligible scientific research

included in D50

D52

Mining, mineral, manufacturing

Capital expenditure deduction for mining, quarrying and petroleum operations

                 
   

80

60

40

30

 

30

30

30

30

D53

Mining, mineral, manufacturing

Deduction for patents, designs andcopyright

                 
   

25

25

25

30

 

30

30

25

25

D54

Mining, mineral, manufacturing

Exploration and prospecting deduction

na

na

na

na

 

na

na

na

na

D55

Mining, mineral, manufacturing

Deduction for expenditure on environmental impact studies

                 
   

<10

               

D56

Mining, mineral, manufacturing

Deduction for expenditure on pollution control

                 
   

na

14

18

19

 

18

18

19

20

D57

Mining, mineral, manufacturing

Depreciation to nil value rather than estimated scrap value

                 
   

<10

<10

<10

<10

 

<10

<10

<10

<10

D58

Mining, mineral, manufacturing

Depreciation balancing charge rollover relief

na

na

na

na

 

na

na

na

na

D59

Mining, mineral, manufacturing

Balancing charge rollover relief for exploration, mining and quarrying activities

                 
   

na

na

na

na

 

na

na

na

na

D60

Mining, mineral, manufacturing

Absence of cost base recapture for certain assets

                 
   

na

na

na

na

 

na

na

na

na

D61

Mining, mineral, manufacturing

Accelerated depreciation allowance for plant and equipment

                 
   

1730

1930

2050

2110

 

1530

275

-460

-865

D62

Mining, mineral, manufacturing

Accelerated depreciation for employees' amenities

                 
   

included in D61

D63

Mining, mineral, manufacturing

                   
   

260

310

310

310

 

310

290

260

260

D64

Mining, mineral, manufacturing

 

-

-

-

-

 

165

550

650

715

D65

Mining, mineral, manufacturing

Accelerated depreciation for Australian trading ships

                 
   

12

-7

-8

-20

 

-25

-25

-17

-14

D66

Agriculture, forestry and fishing

Accelerated depreciation for water management costs

                 
   

30

25

20

20

 

20

20

25

25

D67

Agriculture, forestry and fishing

Landcare deduction

included in D66

D68

Agriculture, forestry and fishing

Landcare offset

-

-

<1

1

 

1

1

<1

<1

D69

Agriculture, forestry and fishing

Deduction for horse breeding stock

na

na

na

na

 

na

na

na

na

D70

Agriculture, forestry and fishing

Depreciation of the capital cost of telephone lines for primary producers

                 
   

1

1

1

1

 

1

1

1

1

D71

Agriculture, forestry and fishing

Tax write-off for horticultural plants

1

2

4

5

 

5

5

5

6

D72

Agriculture, forestry and fishing

Accelerated depreciation for grapevine plantings

                 
   

4

4

4

4

 

4

4

4

4

D73

Agriculture, forestry and fishing

Drought investment allowance

13

14

12

10

 

10

6

1

-

D74

Other economic affairs (C)

Depreciation for upgrading mains electricity to a business property

                 
   

6

7

7

7

 

7

7

7

7

D75

Not allocated to function

Accelerated depreciation for software

-

-

15

65

 

165

250

270

240

D76

Not allocated to function

Immediate deduction relating to Y2K upgrades

                 
   

-

-

5

105

 

130

-70

-70

-65

D77

Not allocated to function

                   
   

-

-

-

-

 

185

-50

-50

-40

                       

Apportionment

                   

D78

Other economic affairs (C)

 

na

na

na

na

 

na

na

na

na

D79

Other economic affairs (C)

 

-

-

-

45

 

825

-225

-90

-220

D80

Other economic affairs (C)

 

na

na

na

na

 

na

na

na

na

D81

Other economic affairs (C)

Exemption from the tax shelter prepayments measure for passive investments

                 
   

-

-

-

-

 

na

na

na

na

                       

Private use

                   

D82

Other economic affairs (C)

Capitalisation of ownership costs of assets held partly for private use

                 
   

na

na

na

na

 

na

na

na

na

D83

Not allocated to function

Exemption from non-commercial losses provisions (primary producers and artists)

                 
   

-

-

-

-

 

20

87

77

63

                       

Other

                     

D84

Social security and welfare

Deductability of expenses for entertaining disadvantaged members of the public

                 
   

na

na

na

na

 

na

na

na

na

D85

Agriculture, forestry and fishing

Income Equalisation Deposits scheme

30

25

25

9

 

-

-

-

-

D86

Agriculture, forestry and fishing

Farm Management Deposit scheme

-

-

-

25

 

40

30

35

35

D87

Other economic affairs (C)

Deduction to co-operative companies

<1

<1

<1

<1

 

<1

<1

<1

<1

D88

Defence

Income tax exemption for certain US projects in Australia

                 
   

na

na

na

na

 

na

na

na

na

D89

General public services (C)

Income tax exemption for prescribed international organisations

                 
   

na

na

na

na

 

na

na

na

na

D90

Other economic affairs (C)

Half IWT on foreign bank branch interest payments to the foreign bank

                 
   

included in D102

D91

Other economic affairs (C)

                   
   

7

2

2

2

 

2

<1

<1

<1

D92

Other economic affairs (C)

Concessional tax treatment of income of offshore banking units

                 
   

13

17

30

35

 

35

30

30

30

D93

Other economic affairs (C)

DWT exemption for Pooled Development Funds

                 
   

na

na

na

na

 

na

na

na

na

D94

General public services (C)

IWT exemption for certain overseas organisations

                 
   

included in D102

D95

General public services (C)

DWT exemption for certain overseas organisations

                 
   

na

na

na

na

 

na

na

na

na

D96

General public services (C)

IWT and DWT exemption for prescribed international organisations

                 
   

na

na

na

na

 

na

na

na

na

D97

General public services (C)

Tax sparing provisions in Australia's DTAs

na

35

10

5

 

5

5

5

-

D98

General public services (C)

Exemption for branch profits from foreign tax credit system

                 
   

na

na

na

na

 

na

na

na

na

D99

Not allocated to function

Exemption of non-portfolio dividends from foreign tax credit system

                 
   

na

na

na

na

 

na

na

na

na

D100

Not allocated to function

                   
   

na

na

na

na

 

na

na

na

na

D101

Not allocated to function

                   
   

na

na

na

na

 

na

na

na

na

D102

Not allocated to function

Exemption from IWT on widely spread

                 
   

debentures

740

740

560

580

 

570

570

570

570

D103

Not allocated to function

Exemption from IWT on some government loans

                 
   

included in D102

                       
                       

E1

Health

Penalty rate of excise levied on leadedpetrol

                 
   

-135

-120

-105

-85

 

-90

-80

-70

-60

E2

Health

Penalty rate of excise levied on cigarettes with less than 0.8 grams of tobacco

                 
   

-

-

-

na

 

na

na

na

na

E3

Fuels and energy

 

540

570

630

690

 

800

890

970

1 130

E4

Fuels and energy

Concessional rate of excise levied on fuel oil, heating oil and kerosene

                 
   

360

320

160

140

 

155

170

185

210

E5

Fuels and energy

Concessional rate of excise levied on aviation gasoline and aviation turbine fuel

                 
   

727

709

750

845

 

845

875

895

925

E6

Agriculture, forestry and fishing

Concessional rate of excise levied onbrandy

                 
   

5

5

5

5

 

3

3

3

3

E7

Not allocated to function

                   
                     
   

-

-

-

-

 

-11

-12

-12

-13

E8

Not allocated to function

WET rebate scheme

-

-

-

-

 

15

15

16

17