2018 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.
- 2018 Tax Expenditure Statement
- Published: 17 May 2018
ISBN: 978-1-98-853405-3 (Online)
Also published on the Treasury website.
- 2018 Tax Expenditure Statement
- PDF, 266 KB
- DOCX, 103 KB
Contents
- Introduction
- Changes from Previous Statements
- What is a Tax Expenditure?
- Current Tax Expenditures
- Quantification Methods
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