The Commonwealth Treasury


ax Expenditures Statement 2001

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D Business tax benchmark

Income tax benchmark

D1 Income tax exemption for registered health benefit organisations

D2 Income tax exemption for public and non-profit hospitals

D3 Income tax exemption for religious, scientific, charitable or public educational institutions

D4 Concessional taxation treatment of mining payments made in connection with the use of Aboriginal land

D5 Taxation of life insurance investment income

D6 Income tax exemption for certain non-profit societies

D7 Income tax exemption for the Australian Film Finance Corporation

D8 Income tax exemption for Australian film receipts

D9 Income tax exemption for certain promotion and development non-profit societies

D10 Income tax averaging for primary producers

D11 Deferment of income from a double wool clip

D12 Spreading insurance recoveries for loss of timber or livestock

D13 Valuation of livestock from natural increase

D14 Introduction of new trading stock rules for oyster farmers

D15 Income tax exemption for Dairy Exit Program payments

D16 Infrastructure Bonds Scheme

D17 Infrastructure Borrowings Tax Offset Scheme

D18 Income tax exemption for sale, transfer or assignment of mining rights

D19 Income tax exemption for funds established for scientific research

D20 Income tax exemption for trade unions and registered organisations

D21 Income tax exemption for CRAFT apprenticeship rebates

D22 Concessional tax rate for the life insurance business of friendly societies

D23 Income tax exemption for current pension liabilities

D24 Income tax exemptions for foreign superannuation funds

D25 Pooled Development Funds (PDFs)

D26 Concessional treatment of some credit unions

D27 Income tax exemption for business assistance grants from the Katherine and District Business Re-Establishment trust fund

D28 Income tax exemption for business grants from the Cyclones Elaine and Vance trust fund

D29 Transitional taxation of life insurance management fees

D30 Income tax exemption for State/Territory bodies

D31 Income tax exemption for municipal authorities and other local governing bodies

Capital gains tax (CGT) benchmark

D32 CGT exemption for valour or brave conduct decorations

D33 CGT exemption for disposal of assets under the Rural and Remote General Practice program

D34 CGT treatment of perpetual conservation covenants

D35 CGT main residence exemption

D36 CGT exemption for the disposal of assets under the Cultural Bequests and Cultural Gifts programs

D37 CGT exemption for payments under the Sydney Aircraft Noise Insulation project

D38 CGT exemption for payments under the M4/M5 Cashback Scheme

D39 Venture capital concessions

D40 Small business 50 per cent CGT exemption for the sale of active business assets

D41 Small business CGT rollover

D42 Small business CGT partial exemption for goodwill

D43 Exemption from reducing the cost base of trusts for CGT purposes

D44 CGT discount for individuals

D45 CGT scrip-for-scrip rollover relief

D46 CGT rollover relief for involuntary disposals

D47 CGT discount for investors in listed investment companies (LICs)

D48 Non-imposition of CGT on capital gains that accrue before an asset becomes a segregated pension asset but are realised after the asset becomes a segregated pension asset.

Deductions benchmark

D49 Tax incentives for film investment

D50 Film Licensed Investment Companies

D51 Refundable tax offset for large scale film production

D52 Accelerated depreciation for water management costs

D53 Landcare deduction

D54 Landcare offset

D55 Deduction for horse breeding stock

D56 Depreciation of the capital cost of telephone lines for primary producers

D57 Tax write-off for horticultural plants

D58 Accelerated depreciation for grapevine plantings

D59 Drought investment allowance

D60 Development allowance

D61 Capital expenditure deduction for mining, quarrying and petroleum operations

D62 Deduction for patents, designs and copyright

D63 Exploration and prospecting deduction

D64 Deduction for expenditure on environmental impact studies

D65 Deduction for expenditure on pollution control

D66 Depreciation to nil value rather than estimated scrap value

D67 Depreciation balancing charge rollover relief

D68 Balancing charge rollover relief for exploration, mining and quarrying activities

D69 Absence of cost base recapture for certain assets

D70 Accelerated depreciation allowance for plant and equipment

D71 Accelerated depreciation for employees' amenities

D72 Accelerated depreciation for mining buildings

D73 Depreciation pooling for low-value assets

D74 Accelerated depreciation for Australian trading ships

D75 Depreciation for upgrading mains electricity to a business property

D76 The Simplified Tax System

D77 Transitional exemption of small business from abolition of accelerated depreciation, balancing charge offset and low-value pooling

D78 Research and development (R&D) refundable tax offset for small companies

D79 Research and development (R&D) tax concession

D80 Premium tax concession for additional research and development (R&D) expenditure

D81 De minimis exemption for thin capitalisation

D82 Accelerated depreciation for software

D83 Immediate deduction relating to Y2K upgrades

D84 Immediate deductibility for GST-related plant and software

D85 Prepayment rule for Simplified Tax System (STS) taxpayers and non-business expenditure by individuals

D86 Transitional arrangements for prepayments

D87 The 10-year rule for prepayments

D88 Exemption from the tax shelter prepayments measure for passive investments

D89 Prepayment rule for forestry managed investments

D90 Capitalisation of ownership costs of assets held partly for private use

D91 Exemption from non-commercial losses provisions (primary producers and artists)

D92 Deductibility of expenses incurred in providing entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged

D93 Income Equalisation Deposits (IED) scheme

D94 Farm Management Deposit scheme

D95 Deduction to co-operative companies

International benchmark

D96 Income tax exemption for prescribed international organisations

D97 IWT exemption for certain overseas organisations

D98 DWT exemption for certain overseas organisations

D99 IWT and DWT exemptions for prescribed international organisations

D100 Tax sparing provisions in Australia's double tax agreements (DTAs)

D101 Exemption for branch profits from foreign tax credit system

D102 Income tax exemption for certain US projects in Australia

D103 Half IWT on foreign bank branch interest payments to the foreign bank

D104 Deductibility of costs of setting up a regional headquarters

D105 Concessional tax treatment of income of offshore banking units

D106 DWT exemption for Pooled Development Funds

D107 Exemption of non-portfolio dividends from the foreign tax credit system

D108 Exemption from accrual taxation for controlled foreign companies

D109 Exemption from accrual taxation for transferor trusts

D110 Exemption from IWT on widely held debentures