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Budget 2017 Home Page 2016 Tax Expenditure Statement - Budget 2017

Changes from Previous Statements

The 2017 Tax Expenditure Statement is very similar to last year's statement. As detailed in Table 5, one tax expenditure has been removed from this year's statement and two have been added. For greater transparency, an extra column has been added to Table 3, describing the policy rationale for each expenditure included in the Income Tax Act 2007. The classification of expenditures in Table 3 has also been added below each section reference.

There is no change to the reporting of quantified changes in Table 2. A brief explanation of how they are calculated is provided in the Quantification Methods section on page 16.

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