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2016 Tax Expenditure Statement

The purpose of this statement is to provide additional transparency around policy motivated 'expenditures' made through the tax system. Tax expenditures take the form of an exemption, allowance, preferential tax rate, deferral or offset that reduce a tax obligation to achieve a specific policy objective.

2016 Tax Expenditure Statement
Published: 26 May 2016
ISBN: 978-0-908337-67-5 (Online)
Also published on the Treasury website.
2016 Tax Expenditure Statement
PDF 531 KB
DOC 228 KB

Contents

  • Introduction
  • Changes from Previous Statements
  • What Is a Tax Expenditure?
  • Current Tax Expenditures
  • Quantification Methods
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