A tax expenditure estimates revenue forgone when a tax treatment differs from a benchmark: the standard treatment used for comparison. Treasury’s benchmark is a reporting choice, not a judgement about how an activity should be taxed. These estimates are not cash spending or revenue a policy change would raise.
Items interact and are not additive. Estimates cannot be summed across items, categories or years. Only Treasury’s own published combined estimates are shown.
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Largest published items · 2025-26
The six largest positive item estimates for the statement year. Forward estimates through 2028–29 and negative estimates are in the full table.
E8 · Main residence exemption – discount component
$32bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Appendix A.2: Income tax benchmark — Under the benchmark, realised capital gains are generally assessable to taxpayers at their applicable tax rate in the year they arise.
p2025-721342-chart-data.xlsx · Revenue forgone estimates!G250
Snapshot 2026-10-17T23:12:31.505042+00:00
SHA-256 72b7573a5d12882cd2f5bb02315bf8e764ddd42aaad489c9a09feb5cb3d34aa7
C2 · Concessional taxation of employer superannuation contributions
$29.5bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Appendix A.2: Income tax benchmark — Under the benchmark, contributions made to superannuation are made from aftertax income.
p2025-721342-chart-data.xlsx · Revenue forgone estimates!G159
Snapshot 2026-10-17T23:12:31.505042+00:00
SHA-256 72b7573a5d12882cd2f5bb02315bf8e764ddd42aaad489c9a09feb5cb3d34aa7
E7 · Main residence exemption
$28bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Appendix A.2: Income tax benchmark — Under the benchmark, realised capital gains are generally assessable to taxpayers at their applicable tax rate in the year they arise.
p2025-721342-chart-data.xlsx · Revenue forgone estimates!G249
Snapshot 2026-10-17T23:12:31.505042+00:00
SHA-256 72b7573a5d12882cd2f5bb02315bf8e764ddd42aaad489c9a09feb5cb3d34aa7
C4 · Concessional taxation of superannuation earnings
$26bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Appendix A.2: Income tax benchmark — Under the benchmark, superannuation earnings are taxed at marginal rates.
p2025-721342-chart-data.xlsx · Revenue forgone estimates!G161
Snapshot 2026-10-17T23:12:31.505042+00:00
SHA-256 72b7573a5d12882cd2f5bb02315bf8e764ddd42aaad489c9a09feb5cb3d34aa7
E15 · Discount for individuals and trusts
$21.8bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Appendix A.2: Income tax benchmark — Under the benchmark, realised capital gains are generally assessable to taxpayers at their applicable tax rate in the year they arise.
p2025-721342-chart-data.xlsx · Revenue forgone estimates!G225
Snapshot 2026-10-17T23:12:31.505042+00:00
SHA-256 72b7573a5d12882cd2f5bb02315bf8e764ddd42aaad489c9a09feb5cb3d34aa7
A25 · Exemption for National Disability Insurance Scheme amounts
$12.2bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Appendix A.2: Income tax benchmark — Under the benchmark, government payments to individuals are included as part of taxable income; income tax is paid on the taxable income of a taxpayer for an income year at their applicable rate.
p2025-721342-chart-data.xlsx · Revenue forgone estimates!G19
Snapshot 2026-10-17T23:12:31.505042+00:00
SHA-256 72b7573a5d12882cd2f5bb02315bf8e764ddd42aaad489c9a09feb5cb3d34aa7
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Treasury’s published combined estimates
These two combined estimates are copied from Tables 2.2 and 2.4. Their constituent items also appear in the register. Do not add these figures to each other or to individual items.
C2+C3 · Concessional taxation of superannuation contributions (C2 and C3 combined)
$32.2bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Income tax benchmark — Contributions made from after-tax income.
p2025-721342.docx · Table 2.2!R2C5
Snapshot 2026-10-17T23:12:26.184887+00:00
SHA-256 905ea4c5c6a84a106db19096ad1c60fe5c061f4c2dd4c418a2f9e65f8e572a5d
C1+C4 · Concessional taxation of superannuation earnings (C1 and C4 combined)
$28.5bn
2025-26 · Revenue forgone estimate · quantified
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Benchmark and original cell
Income tax benchmark — Superannuation earnings taxed at marginal rates.
p2025-721342.docx · Table 2.4!R2C5
Snapshot 2026-10-17T23:12:26.184887+00:00
SHA-256 905ea4c5c6a84a106db19096ad1c60fe5c061f4c2dd4c418a2f9e65f8e572a5d
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Full estimate table
2,444 public observations covering 304 item IDs and two published combined groups, across 2021–22 to 2028–29 in this statement vintage. Every figure is a revenue forgone estimate in nominal dollars on an accrual basis; historical estimates are not labelled actuals. Reliability is Treasury’s published rating, retained in the CSV.
Source codes are preserved: - nil; .. non-zero rounded to zero; * unquantifiable. None is converted to numeric zero. Four publisher-withheld observations are excluded from this register and its CSV. For six item IDs the Word statement says “Included in” another item while Excel uses -; the status retains that reference. Negative estimates mean more tax payable than under the benchmark.
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
Source and reuse
Based on Commonwealth of Australia data. © Commonwealth of Australia 2025. Treasury, 2025–26 Tax Expenditures and Insights Statement.
Published cells selected and reformatted; displayed in m/bn with original AUD million values retained. No item, category or year estimates added by OPAX.
Treasury’s copyright terms and the statement’s own notice apply CC BY 4.0 to these Treasury-produced numerical tables. The Commonwealth Coat of Arms, Treasury logo, third-party and otherwise marked content are excluded. This presentation does not imply Commonwealth endorsement.
The workbook’s revenue-forgone sheet supplies the item cells. The Word statement supplies benchmark references and the two published combined tables, checked against its PDF. Distributional charts and earlier statement vintages are outside this snapshot. Outlay-equivalent estimates are discussed as an alternative method but no numerical outlay-equivalent series is published here.
Source: Treasury · 2025-26 statement · Published 2025-12-17 · Snapshot 2026-10-17 UTC · CC BY 4.0
An association does not prove influence.