F. Commodity and other indirect taxes
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| * | * | * | * | * | * | * | * |
| Tax expenditure type: | Exemption | 2013 TES code: | F1 | ||||
| Estimate reliability: | Not Applicable | * Category | 1+ | ||||
| Commencement date: | Introduced before 1985 | Expiry date: | |||||
| Legislative reference: | Primary Industries (Customs) Charges Act 1999 Primary Industries (Excise) Levies Act 1999 |
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Certain producers are exempt from primary industry levies. While the specific exemptions differ on a commodity by commodity basis, they are all in some way related to the quantity or value of the particular commodity produced in a given year.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 5 | 6 | 8 | 3 | 3 | 3 | 3 | 3 |
| Tax expenditure type: | Exemption | 2013 TES code: | F2 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 1992 | Expiry date: | |||||
| Legislative reference: | Section 294, Part 5.7 of the Radiocommunications Act 1992 | ||||||
Exemption from the apparatus licence fee is available to organisations or individuals who are: diplomatic and consular missions; surf lifesaving and remote area ambulance services; emergency services or services for the safe-guarding of human life — such as rural fire fighting and coast guard services. These must be staffed principally by volunteers and be exempt from paying income tax.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| - | .. | .. | .. | .. | .. | - | - |
| Tax expenditure type: | Exemption, Concessional rate | 2013 TES code: | F3 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 2010 | Expiry date: | 31 December 2015 | ||||
| Legislative reference: | Radiocommunications (Transmitter Licence Tax) Determination 2003 (No.2) Radiocommunications (Receiver Licence Tax) Determination 2003 (No.2) |
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A 50 per cent reduction in the apparatus licence tax component of the apparatus licence fee is available for certain licensees who relocate in the radio spectrum. To be eligible, relocation must occur before certain dates, depending on the band from which they are relocating, and the reduction in tax continues until the licence expires or 31 December 2015, whichever comes first.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 50 | 50 | 60 | 70 | 70 | 70 | 80 | 80 |
| Tax expenditure type: | Exemption | 2013 TES code: | F5 | ||||
| Estimate reliability: | Medium - High | ||||||
| Commencement date: | 1978 | Expiry date: | |||||
| Legislative reference: | Passenger Movement Charge Act 1978 | ||||||
Certain passengers are exempt from the Passenger Movement Charge including foreign diplomats, children and outbound crew.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 4 | 4 | 4 | 1 | 1 | 1 | 1 | 1 |
| Tax expenditure type: | Rebate | 2013 TES code: | F6 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 1 July 2000 | Expiry date: | |||||
| Legislative reference: | Television Licence Fees Act 1964 | ||||||
Regional and remote commercial television broadcasters receive a licence fee rebate to assist with the costs associated with the switchover to digital television.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| -490 | -440 | -430 | -480 | -400 | -360 | -380 | -400 |
| Tax expenditure type: | Increased rate | 2013 TES code: | F22 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 1 July 2000 | Expiry date: | |||||
| Legislative reference: | A New Tax System (Luxury Car Tax) Act 2000 | ||||||
The luxury car tax currently applies to cars that have a GST-inclusive price over $61
,884 (the luxury car tax threshold for the 2014-15 financial year). The luxury car tax is 33 per cent of the GST-exclusive value of the car that exceeds the luxury car tax threshold. As motor vehicle purchases are not taxed under the benchmark, the luxury car tax is a negative tax expenditure.
'Primary producers' or certain tourism businesses that acquire a 'refund-eligible car' after 30 June 2008 are eligible to claim a tax refund of up to $3,000 of the amount of luxury car tax paid.
From 3 October 2008 a higher luxury car tax threshold has applied to fuel efficient cars. Eligible fuel efficient cars are subject to a threshold of $75,375 for luxury car tax purposes (for the 2014-15 financial year).
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| * | * | * | * | * | * | * | * |
| Tax expenditure type: | Exemption | 2013 TES code: | F7 | ||||
| Estimate reliability: | Not Applicable | * Category | 3+ | ||||
| Commencement date: | Introduced before 1985 1 July 2000 (WET) |
Expiry date: | |||||
| Legislative reference: | Customs Act 1901 Item 15 in Part 1 of Schedule 4 to the Customs Tariff Act 1995 Section 7-15 of a A New Tax System (Wine Equalisation Tax) Act 1999 |
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Tobacco and alcohol products brought into Australia by inbound international travellers 18 years and over, within an allowance, are not subject to wine equalisation tax and excise-equivalent customs duty.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 1,020 | 1,070 | 970 | 950 | 1,230 | 1,310 | 1,400 | 1,500 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F8 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 15 March 1956 | Expiry date: | |||||
| Legislative reference: | Item 10 of the Schedule to the Excise Tariff Act 1921 | ||||||
Aviation gasoline and aviation turbine fuel are subject to a lower rate of excise than the benchmark rate. From 1 July 2012 to 30 June 2014, the excise rate included a 'carbon component rate', which was determined by the emission factor of each fuel and the carbon price. The inclusion of a carbon component of excise reduced the value of the concessional rate of excise. From 1 July 2014, the value of the concession increased due to the removal of the carbon component.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 730 | 690 | 570 | 360 | 290 | 450 | 450 | 450 |
| Tax expenditure type: | Concessional rate, Increased rate | 2013 TES code: | F9 | ||||
| Estimate reliability: | Low | ||||||
| Commencement date: | 1985 | Expiry date: | |||||
| Legislative reference: | Excise Tariff Act 1921 | ||||||
The benchmark rates for alternative fuels vary depending on energy content. The bio-fuels (ethanol and biodiesel) fuel tax rate is the same as that for petrol and diesel rate. This gives rise to a negative tax expenditure for ethanol which is taxed at a higher rate than its benchmark. There is no tax expenditure for biodiesel as it is taxed at its benchmark rate.
From 1 July 2015, domestically produced ethanol and biodiesel will have their rates of duty reduced to zero. Each 1 July thereafter, domestically produced ethanol and biodiesel will have their rates of duty increased (in addition to indexation) until the rate of duty reaches energy content equivalency, discounted by 50 per cent. Ethanol Production Grants and Cleaner Fuels Grants will cease to be paid from 1 July 2015.
The fuel tax on liquefied petroleum gas, liquefied natural gas and compressed natural gas began to be phased-in from 1 December 2011. The initial rates of excise applying to these fuels have been progressively increasing each year until the final excise rate is reached on 1 July 2015, to reflect a tax rate discount of 50 per cent of each fuel's respective benchmark fuel tax rate. This gives rise to a positive tax expenditure for these fuels, as they will be taxed at a lower rate than their respective benchmark rates.
Users of small, non-commercial scale, domestically-based compressed natural gas refuellers are exempt from paying excise duty on compressed natural gas used to fuel their vehicles.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| -445 | -470 | -480 | -440 | -440 | -450 | -460 | -480 |
| Tax expenditure type: | Increased rate | 2013 TES code: | F10 | ||||
| Estimate reliability: | Medium - Low | ||||||
| Commencement date: | 1983 | Expiry date: | |||||
| Legislative reference: | Item 10 of the Schedule to the Excise Tariff Act 1921 | ||||||
The benchmark excise rate for fuels consumed for a purpose other than in an internal combustion engine is zero. Fuel oil, heating oil, and kerosene are subject to excise equivalent to that applying to petroleum and diesel. Users are eligible for a fuel tax credit of an equivalent value.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| -55 | -55 | -55 | -55 | -55 | -55 | -55 | -60 |
| Tax expenditure type: | Increased rate | 2013 TES code: | F11 | ||||
| Estimate reliability: | Medium - Low | ||||||
| Commencement date: | 1 July 2006 | Expiry date: | |||||
| Legislative reference: | Item 10 of the Schedule to the Excise Tariff Act 1921 | ||||||
Fuels consumed for a purpose other than in an internal combustion engine (such as toluene used as a solvent) are subject to excise equivalent to that applying to petroleum and diesel. Business users of these products are eligible for a fuel tax credit of an equivalent value.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| nfp | nfp | nfp | -1,790 | -1,840 | -2,195 | -2,555 | -2,690 |
| Tax expenditure type: | Increased rate | 2013 TES code: | F12 | ||||
| Estimate reliability: | Medium - Low | ||||||
| Commencement date: | 1999 | Expiry date: | |||||
| Legislative reference: | Item 5 of the Schedule to the Excise Tariff Act 1921 | ||||||
Note: estimates for 2012-13 and prior years are not reported consistent with statutory requirements relating to taxpayer confidentiality.
Cigarettes and cigars, not exceeding 0.8 grams of tobacco, are subject to excise at a higher rate than the benchmark. The benchmark excise rate applies to tobacco products containing more than 0.8 grams of tobacco.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 4 | 4 | 4 | 4 | 4 | 4 | 5 | 5 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F13 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 9 November 1979 | Expiry date: | |||||
| Legislative reference: | Item 3 of the Schedule to the Excise Tariff Act 1921 | ||||||
Brandy is subject to a lower rate of excise than other spirits ($73.98 per litre of alcohol as at 1 August 2014).
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F14 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 1993 | Expiry date: | |||||
| Legislative reference: | Item 1 of the Schedule to the Excise Tariff Act 1921 | ||||||
Brew-on-premise beer (that is, beer produced for non-commercial purposes using commercial facilities or equipment) is subject to a lower rate of excise than the benchmark rate of full strength beer packaged in individual containers not exceeding 48 litres.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 160 | 155 | 155 | 160 | 160 | 170 | 175 | 185 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F15 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 2001 | Expiry date: | |||||
| Legislative reference: | Item 1 of the Schedule to the Excise Tariff Act 1921 | ||||||
Draught beer (that is, beer packaged in individual containers exceeding 48 litres) is subject to a lower rate of excise than the benchmark rate of full strength beer packaged in individual containers not exceeding 48 litres.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 9 | 8 | 8 | 7 | 6 | 6 | 7 | 7 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F16 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 21 August 1984 | Expiry date: | |||||
| Legislative reference: | Item 1 of the Schedule to the Excise Tariff Act 1921 | ||||||
Low strength beer with an alcohol content of no more than 3 per cent packaged in containers not exceeding 48 litres is subject to a lower rate of excise than the benchmark rate of similarly packaged full strength beer.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 45 | 40 | 40 | 45 | 45 | 45 | 45 | 50 |
| Tax expenditure type: | Exemption | 2013 TES code: | F17 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 18 April 1973 | Expiry date: | |||||
| Legislative reference: | Schedule to the Excise Tariff Act 1921 | ||||||
Beer made for personal use by private individuals is exempt from the payment of excise.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 10 | 10 | 11 | 11 | 12 | 12 | 13 | 13 |
| Tax expenditure type: | Exemption | 2013 TES code: | F18 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 19 August 1970 | Expiry date: | |||||
| Legislative reference: | A New Tax System (Wine Equalisation Tax) Act 1999 | ||||||
Wine made for personal use by private individuals is exempt from the wine equalisation tax.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| .. | .. | 4 | 4 | 5 | 5 | 5 | 5 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F19 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 2000 | Expiry date: | |||||
| Legislative reference: | Paragraph 50(1)(zzd) of the Excise Regulations 1925 | ||||||
Breweries receive an excise refund of 60 per cent of excise paid on or after 1 July 2012, up to a maximum amount of $30,000 per financial year.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| -510 | -515 | -515 | -515 | -525 | -545 | -575 | -600 |
| Tax expenditure type: | Increased rate | 2013 TES code: | F20 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 2000 | Expiry date: | |||||
| Legislative reference: | Item 2 of the Schedule to the Excise Tariff Act 1921 | ||||||
Excisable alcoholic beverages (other than beer) with an alcohol content not exceeding 10 per cent are subject to a higher rate of excise than the benchmark rate of full strength beer packaged in individual containers not exceeding 48 litres.
From 27 April 2008 the excise rate on these other excisable beverages increased to the same excise rate as applies to most spirits ($79.22 per litre of alcohol as at 1 August 2014).
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 250 | 280 | 300 | 320 | 340 | 350 | 370 | 390 |
| Tax expenditure type: | Rebate | 2013 TES code: | F21 | ||||
| Estimate reliability: | Medium | ||||||
| Commencement date: | 1 October 2004 | Expiry date: | |||||
| Legislative reference: | A New Tax System (Wine Equalisation Tax) Act 1999 | ||||||
Wine producers are able to claim a rebate of up to $500,000 of wine equalisation tax payable on eligible wine sales per financial year. The producer rebate was introduced on 1 October 2004 and the current maximum rebate was introduced on 1 July 2006. The rebate also extends to traditionally-brewed cider, mead, perry and sake.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F23 | ||||
| Estimate reliability: | Medium - High | ||||||
| Commencement date: | 21 August 1940 | Expiry date: | |||||
| Legislative reference: | Regulation 50 of the Excise Regulations 1925 Section 10 of the Diplomatic Privileges and Immunities Act 1967 Section 10 of the Consular Privileges and Immunities Act 1972 Section 11 of the International Organisations (Privileges and Immunities) Act 1963 Section 12 of the Overseas Missions (Privileges and Immunities) Act 1995 |
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Note: estimates represent excise duty only.
Excise, luxury car tax and wine equalisation tax are not payable (or an equivalent amount of that paid is claimable) for alcohol, fuel, motor vehicles and tobacco used for official purposes by diplomatic missions or for personal use by persons identified in the Diplomatic Privileges and Immunities Act 1967.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| * | * | * | * | * | * | * | * |
| Tax expenditure type: | Concessional rate | 2013 TES code: | F24 | ||||
| Estimate reliability: | Not Applicable | * Category | 1+ | ||||
| Commencement date: | 2 August 1934 | Expiry date: | |||||
| Legislative reference: | Schedule 1 to the Excise Regulations 1925 | ||||||
Note: estimates represent excise duty only.
Excise on tobacco and certain alcoholic products is not payable by Australian military seagoing vessels in full commission when the products are consumed on board.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| -2,080 | -2,700 | -2,730 | -3,040 | -2,550 | -1,490 | -1,250 | -1,230 |
| Tax expenditure type: | Increased rate | 2013 TES code: | F25 | ||||
| Estimate reliability: | Medium - High | ||||||
| Commencement date: | 4 October 1901 | Expiry date: | |||||
| Legislative reference: | Customs Act 1901 Customs Tariff Act 1995 |
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Customs duty is collected on certain goods imported into Australia. Under the benchmark, goods imported into Australia are free from customs duty (except for excise-equivalent customs duty).
G. Natural resources taxes
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| - | - | * | * | * | * | * | * |
| Tax expenditure type: | Concessional rate | 2013 TES code: | G6 | ||||
| Estimate reliability: | Not Applicable | * Category | NA | ||||
| Commencement date: | 1 July 2012 | Expiry date: | |||||
| Legislative reference: | Petroleum Resource Rent Tax Assessment Act 1987 | ||||||
Under the natural resource benchmark, crude oil excise is treated as a prepayment of Petroleum Resource Rent Tax (PRRT) liabilities and to the extent that the crude oil excise exceeds the PRRT payable in a year, a negative tax expenditure will arise for that period. Where crude oil excise credits are carried forward and used to reduce PRRT in later periods, a tax expenditure will arise in the year the carried forward credit is utilised.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| - | - | * | * | * | * | * | * |
| Tax expenditure type: | Denial of refund | 2013 TES code: | G8 | ||||
| Estimate reliability: | Not Applicable | * Category | 1- | ||||
| Commencement date: | 1 July 1990 | Expiry date: | |||||
| Legislative reference: | Petroleum Resource Rent Tax Act 1987 | ||||||
There is no refund of the tax value of losses available when a project closes down. This treatment is consistent with the benchmark prior to 1 July 2012 but gives rise to a tax expenditure under the benchmark applying from 1 July 2012.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| - | - | * | * | * | * | * | * |
| Tax expenditure type: | Deduction | 2013 TES code: | G9 | ||||
| Estimate reliability: | Not Applicable | * Category | 2+ | ||||
| Commencement date: | 1 July 1990 | Expiry date: | |||||
| Legislative reference: | Petroleum Resource Rent Tax Act 1987 | ||||||
Expenditure that generates project losses is uplifted at a number of different rates depending on when the expenditure took place and the nature of the expenditure. For example exploration expenditure is uplifted at the long term bond rate plus 15 percentage points and general expenditure is uplifted at the long term bond rate plus 5 percentage points. These uplift rates are beyond the appropriate benchmark rate of the long term bond rate.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| * | * | * | * | * | * | * | * |
| Tax expenditure type: | Deduction | 2013 TES code: | G10 | ||||
| Estimate reliability: | Not Applicable | * Category | 2+ | ||||
| Commencement date: | 20 December 2005 | Expiry date: | |||||
| Legislative reference: | Petroleum Resource Rent Tax Assessment Regulations 2005 | ||||||
The PRRT gas transfer price regulations stipulate rules for calculating the gas transfer price where there is no arm's length transaction. The regulations provide an allo
wance for capital expenditure which is based on the long term bond rate plus 7 percentage points rather than the benchmark rate which is the long term bond rate. The regulations also provide further concessions in the calculation of the gas transfer price by reducing the estimated upstream gas price by half the difference between the estimated of 'upstream' price and the estimated 'downstream' price where the upstream price is the higher.
| 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 | 2017-18 |
| - | - | * | * | * | * | * | * |
| Tax expenditure type: | Deduction | 2013 TES code: | G12 | ||||
| Estimate reliability: | Not Applicable | * Category | 2+ | ||||
| Commencement date: | 1 July 2012 | Expiry date: | |||||
| Legislative reference: | Petroleum Resource Rent Tax Assessment Act 1987 | ||||||
Existing investments of projects brought under the PRRT on 1 July 2012 are recognised through the provision of a starting base allowance. The starting base allowance recognises assets relating to the upstream assets of the PRRT project on 2 May 2010. Unused starting base losses are uplifted at the long term bond rate plus 5 percentage points. Unused exploration expenditure under the look back valuation option is uplifted at long term bond rate plus 15 percentage points.