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Publication Details

  • 2012 Tax Expenditure Statement
  • Published: 24 May 2012
  • Status: Current
  • Author: The Treasury
  • Responsible units: Tax Strategy
  • Copyright: © Crown Copyright
 

2012 Tax Expenditure Statement

Published 24 May 2012

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.

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Introduction

What Is a Tax Expenditure?

Current Tax Expenditures

Tax Expenditures Included in the Income Tax Act 2007

Tax Expenditures Included in the Goods and Services Act 1985

Approved Appropriated Spending Made through the Tax System

b12-taxexpstmt.pdf (126 KB) pp. 1–11
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