Date
3.4 Summary of tax expenditures by benchmark
Tax expenditures are grouped according to the benchmark against which they are estimated and by the broad subject category to which they relate. The table below provides details of how this chapter is organised.
| Benchmark | Specific benchmark category | Subject category | TES reference code |
|---|---|---|---|
| Income Tax | Personal income (A) | Tax expenditures for general public services | A1-A7 |
| Tax expenditures for defence | A8-A17 | ||
| Tax expenditures for education | A18-A21 | ||
| Tax expenditures for health | A22-A28 | ||
| Tax expenditures for social security and welfare | A29-A31 | ||
| Tax concessions for certain taxpayers | A32-A40 | ||
| Tax exemptions for certain government income support payments | A41-A48 | ||
| Tax expenditures for housing and community amenities | A49-A52 | ||
| Tax expenditures for recreation and culture | A53-A54 | ||
| Tax expenditures for transport and communications | A55 | ||
| Tax expenditures for other economic affairs | A56-A69 | ||
| Concessions under the substantiation provisions for employment-related expenses | A70-A72 | ||
| Miscellaneous tax expenditures | A73-A76 | ||
| Business income (B) | Tax expenditures for general public services | B1-B4 | |
| International tax expenditures | B5-B20 | ||
| Tax expenditures for defence | B21 | ||
| Tax expenditures for health | B22-B23 | ||
| Tax expenditures for social security and welfare | B24-B26 | ||
| Tax concessions for certain taxpayers | B27-B29 | ||
| Tax exemptions for certain government income support payments | B30 | ||
| Tax expenditures for housing and community amenities | B31 | ||
| Tax expenditures for recreation and culture | B32-B34 | ||
| Tax expenditures relating to prepayments and advance expenditures | B35-B38 | ||
| Tax expenditures for agriculture, forestry and fishing | B39-B46 | ||
| Tax expenditures for manufacturing and mining | B47-B48 | ||
| Tax expenditures for transport and communications | B49-B52 | ||
| Tax expenditures for other economic affairs | B53-B77 | ||
| Business income (B) | Tax expenditures relating to capital expenditure, effective life and depreciation | B78-B112 | |
| General consumption tax expenditures | B113 | ||
| Miscellaneous tax expenditures | B114-B116 | ||
| Retirement savings (C) | Tax expenditures for social security and welfare | C1-C17 | |
| Tax concessions for certain taxpayers | C18 | ||
| Tax expenditures for other economic affairs | C19-C20 | ||
| Fringe Benefits Tax (D) | Tax expenditures for public order and safety | D1-D3 | |
| Tax expenditures for general public services | D4 | ||
| Tax expenditures for defence | D5-D7 | ||
| Tax expenditures for education | D8 | ||
| Tax expenditures for health | D9-D11 | ||
| Tax expenditures for social security and welfare | D12-D14 | ||
| Tax expenditures for housing and community amenities | D15 | ||
| Tax expenditures for recreation and culture | D16-D17 | ||
| Tax expenditures for other economic affairs | D18-D51 | ||
| Capital Gains Tax (E) | Tax expenditures for defence | E1 | |
| Tax expenditures for health | E2 | ||
| Tax expenditures for housing and community amenities | E3-E6 | ||
| Tax expenditures for recreation and culture | E7 | ||
| Tax expenditures for other economic affairs | E8-E34 | ||
| Consumption | Commodity and other indirect taxes (F) | Tax expenditures for agriculture, forestry and fishing | F1 |
| Tax expenditures for transport and communications | F2 | ||
| Fuel | F3-F6 | ||
| Tobacco | F7 | ||
| Alcohol | F8-F16 | ||
| Motor vehicles | F17 | ||
| General consumption tax expenditures | F18-F20 | ||
| Natural resources taxes (G) | Tax expenditures for manufacturing and mining | G1-G3 | |
| Petroleum | G4 | ||
| Goods and Services Tax (H) | Tax expenditures for general public services | H1-H6 | |
| International tax expenditures | H7-H15 | ||
| Tax expenditures for education | H16 | ||
| Tax expenditures for health | H17-H21 | ||
| Tax concessions for certain taxpayers | H22-H25 | ||
| Tax expenditures for manufacturing and mining | H26 | ||
| Tax expenditures for transport and communications | H27 | ||
| Tax expenditures for other economic affairs | H28 |