Payroll tax exemption for Commonwealth 36 38 35 35 37 Government departments and agencies, other than transport and communication enterprises Payroll tax concession resulting from the 34 35 32 32 31 non-grossing up of fringe benefits Payroll tax exemption for wages paid to an 22 26 30 31 34 approved apprentice or trainee Payroll tax exemption for wages paid by 22 23 21 22 22 non-profit hospitals Table D3: Tax expenditures that can be costed and exceed zero (cont.) ($ million) Description 1995-96 1996-97 1997-98 1998-99 1999-00 Payroll tax exemption for municipal 18 18 18 18 19 councils (except wages associated with a council's trading activities) Rebate for purchases of low alcohol beer 14 16 15 16 18 (up to 3.8% alcohol) and low alcohol wine (up to 6.5% alcohol) (a) Exemption from payroll tax for accrued sick 14 15 13 12 11 leave, annual leave and long service leave paid on retirement or termination and accrued before 1 January 1996 Exemption from payroll tax for provision of 7 8 9 9 9 fringe benefits excluded from Fringe Benefits Tax Assessment Act 1986 (Commonwealth) Exemption from land tax for the City Link 0 0 8 8 9 corporation in respect of land used for the Link road Land tax concessional rate for non-profit na na 5 6 6 organisations carried on exclusively for social, sporting, cultural, literary purposes; or horse, pony or harness racing Land tax exemption for land is vested na na 5 6 6 in a public statutory authority FID exemption for the credit of an account 5 6 6 6 7 kept for the payment of a pension, benefit or allowance Cellar door and mail order wine rebate for 3 3 4 5 5 vignerons (a) Conveyance duty exemption/concession < 1 2 3 5 4 for pensioners acquiring a home not exceeding $130,000 Payroll tax exemption for religious 3 4 4 4 3 institutions
Payroll tax exemption for Commonwealth Government departments and agencies, other than transport and communication enterprises 36 38 35 35 37 Payroll tax concession resulting from the non-grossing up of fringe benefits 34 35 32 32 31 Payroll tax exemption for wages paid to an approved apprentice or trainee 22 26 30 31 34 Payroll tax exemption for wages paid by non-profit hospitals 22 23 21 22 22 Table D3: Tax expenditures that can be costed and exceed zero (cont.) ($ million) Description 1995-96 1996-97 1997-98 1998-99 1999-00 Payroll tax exemption for municipal councils (except wages associated with a council's trading activities) 18 18 18 18 19 Rebate for purchases of low alcohol beer (up to 3.8% alcohol) and low alcohol wine (up to 6.5% alcohol) (a) 14 16 15 16 18 Exemption from payroll tax for accrued sick leave, annual leave and long service leave paid on retirement or termination and accrued before 1 January 1996 14 15 13 12 11 Exemption from payroll tax for provision of fringe benefits excluded from Fringe Benefits Tax Assessment Act 1986 (Commonwealth) 7 8 9 9 9 Exemption from land tax for the City Link corporation in respect of land used for the Link road 0 0 8 8 9 Land tax concessional rate for non-profit organisations carried on exclusively for social, sporting, cultural, literary purposes; or horse, pony or harness racing na na 5 6 6 Land tax exemption for land is vested in a public statutory authority na na 5 6 6 FID exemption for the credit of an account kept for the payment of a pension, benefit or allowance 5 6 6 6 7 Cellar door and mail order wine rebate for vignerons (a) 3 3 4 5 5 Conveyance duty exemption/concession for pensioners acquiring a home not exceeding $130,000 < 1 2 3 5 4 Payroll tax exemption for religious institutions 3 4 4 4 3