The Commonwealth Treasury


ax Expenditures Statement 2001

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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 superannuation funds

B7 Small business 15 year retirement CGT exemption

B8 CGT rollover relief for Approved Deposit Fund and superannuation funds

B9 Savings rebate