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2017 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.

2017 Tax Expenditure Statement
Published: 25 May 2017
ISBN: 978-1-98-853405-3 (Online)
Also published on the Treasury website.
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2017 Tax Expenditure Statement
PDF 248 KB
DOC 242 KB

Contents

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