This index cross-references keywords with tax expenditure reference codes (a unique identifier for each tax expenditure). Tax expenditures in Table 5.1 and Appendix A are ordered by their tax expenditure reference codes. Generally, only one keyword from each tax expenditure is indexed.
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A abnormal receipts A51 Aboriginal land D12 accommodation, meals, travel A56 assets held partly for private use D82 Australian Defence Force, Exemption of allowances and bounties A11 Disturbance Allowance A19 Medicare levy A17 pay and allowances A14 rations and quarters A12 Reserves pay and allowances A10 Scholarship allowance A20 rebate for serving overseas A16 Australian-American Educational Foundation A24 Australian Film Finance Corporation D2 Australian film receipts D3 Australians working overseas A6 B balancing charge rollover relief depreciation D58 exploration, mining and quarrying D59 branch profits D98 C capital expenditure deduction for mining, quarrying and petroleum D52 car expenses A58 CDEP participants rebate A42 |
CGT exemption cost base of trusts D37 cultural bequests and gifts programs D30 M4/M5 cashback scheme D45 main residence D43 Rural and Remote General Practice Program D31 small business retirement B5, B6 Sydney Aircraft Noise Insulation D44 valour or brave conduct decorations D42 venture capital concessions D32 CGT reduction in taxable value individuals D38 small business D33, D35 superannuation funds D39 CGT rollover involuntary disposals D41 merging superannuation funds D36 approved deposit fund and superannuation funds B7 scrip-for-scrip D40 small business D34 child care benefit A44 child-housekeeper A36 controlled foreign companies D100 co-operative companies D87 cost base recapture for certain assets D60 CRAFT apprenticeship rebates D19 credit unions D24 current pension liabilities D21 Cyclones Elaine and Vance trust fund D26 |
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D dependent relative, parent in-law, invalid relative rebate A32 dependent spouse rebate A35 depreciation Australian trading ships D65 electricity to a business property D74 employees' amenities D62 grapevine plantings D72 low-value assets D64 mining buildings D63 plant and equipment D61 software D75 telephone lines for primary producers D70 to nil value D57 water management costs D66 development allowance D48 double wool clip D15 drought investment allowance D73 DWT exemption overseas organisations D95 Pooled Development Funds (PDFs) D93 international organisations D96 E educational and other scholarships A21, A22 election expenses deduction A2, A3 entertainment to disadvantaged D84 environmental impact studies D55 excise alternative fuels E3 aviation gasoline and aviation turbine fuel E5 brandy E6 cigarettes E2 fuel oil, heating oil and kerosene E4 leaded petrol E1 excise-free threshold E7 exploration and prospecting deduction D54 F Family Tax Assistance, Parts A and B A41 Family Tax Benefit, Parts A and B A43 |
Farm Management Deposit Scheme D86 FBT exclusion reporting Australian Defence Force personnel C3 certain employers regional areas C17 overseas living allowance C4 FBT exemption
allowances and accommodation C49 Australian Traineeship Scheme C24 board C41 caring for the elderly C13 car parking C33, C42 child-care C10, C11 commuter travel, free or discounted C19 compassionate travel C35 compensation-related benefits, relocation, recruitment expenses C25 employee taxi travel C20 food and drink C38 housing in remote areas C16 international organisations C1 loans C29, C51 long service awards C23 marked emergency vehicles C52 minor benefits C47 occupational health and counselling services, some training courses C26 oil rig and remote area employees C45 organisations promoting the prevention or control of disease in people C53 overseas medical treatment C8 police officers on public transport C21 private use of business property C48 private use of company car C50 public benevolent institutions (PBIs) C12 public hospitals C7 record keeping C32 relief of employees/families in times of emergency C14 religious institutions C36, C37 safety award benefits C9 war service home loans C2 |
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FBT rebate non-government, non-profit organisations C34 FBT reduction in taxable value or under-valuation arm's length transaction price C39 car expenses C28 car benefits C31 car parking C43 certain loan benefits C30 education costs C5 holiday travel C44 relocation, recruitment expenses C27 remote area holiday benefits C46 remote area housing C15, C18 stand-by travel, airline employees, travel agents C22 film licensed investment companies D47 foreign forces exemption A13 foreign press A5 foreign superannuation funds exemption D22 friendly societies D20 G gift deductions A60, A61 GST-related plant and software deduction D77 H health benefit organisations D9 horse breeding stock D69 horticultural plants D71 hospitals D10 housekeeper rebate A34 I income averaging for primary producers D14 income equalisation deposits (IED) scheme D85 income received in arrears rebate A59 infrastructure bonds scheme D5 infrastructure borrowings tax offset scheme D6 interest on government securities A63 investment allowance D49 |
IWT exemption government loans D103 international organisations D96 overseas organisations D94 widely spread debentures D102 IWT foreign bank branch interest D90 K Katherine business re-establishment trust fund D25 L landcare deduction D67 offset D68 life insurance investment income D13 management fees D27 livestock valuation natural increase D17 loss of timber or livestock D16 low income aged persons rebate A40 earners rebate A37 long-service leave B4 M medical expenses rebate A25 Medicare levy exemption A26 non-residents exemption A27 surcharge A30 mining rights D7 municipal authorities D29 N Nazi persecution A47 non-commercial losses provisions D83 non-portfolio dividends D99 non-profit societies D1, D4 non-residents A7, A8 Norfolk Island A9 |
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O official salaries Governor-General, Governor A1 international organisations A4 offshore banking units D92 overtime meal allowance A55 P patents, designs and copyright D53 pension or annuity deferral A54 pensions PNG resident A49 pensions, allowances for persecution A48 personal injury compensation A62 pollution control D56 Pooled Development Funds (PDFs) D23 prepayments
13-month rule D78
prescribed international organisations D89 private health insurance A28, A29 R recreation and long service leave B3 regional headquarters D91 religious, scientific, charitable or public educational institutions D11 rent subsidy payments A39 research and development D50 S savings rebate B8 savings bonus A45
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T tax incentives for film investment D46 tax shelter prepayments D81 tax sparing provisions in Australia's DTAs D97 termination benefits B2 trade unions and registered organisations D18 transferor trusts D101 transport allowances A57 U union dues, subscriptions A52 United Nations exemption A15 US projects in Australia D88 V visiting representatives A23 visitors in the defence of Australia A18 W war-related payments, pensions A46 Wine Equalisation Tax (WET) rebate scheme E8 Y Y2K upgrades deduction D76 Z zone rebate A50 |