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Returns the Treasury TEIS annual table of concession-by-concession tax expenditure estimates in AUD millions. TEIS is the authoritative cost-of-concessions dataset used in PBO and Grattan tax reform costings.

Usage

ato_tax_expenditures(year = "latest")

Source

Treasury Tax Expenditures and Insights Statement https://treasury.gov.au/publication/p2025-721342.

Arguments

year

Reference year for the TEIS release, e.g. "2024" or "latest". Treasury publishes one TEIS per calendar year.

Value

An ato_tbl with one row per tax expenditure: label, category, estimated revenue forgone in AUD millions by year.

Details

TEIS is published by Treasury, not ATO; the function attempts a CKAN search on data.gov.au for the TEIS release, and falls back to the Treasury web URL if not indexed.

Key concessions covered: CGT main residence exemption, CGT 50% discount, superannuation earnings tax concession, franking credit refundability, work-related deductions, fuel tax credit scheme, R&D tax incentive, GST food exemption, and many more.

References

Commonwealth of Australia (annual). Tax Expenditures and Insights Statement. The Treasury, Canberra. https://treasury.gov.au/publication/p2025-721342

Examples

# \donttest{
op <- options(ato.cache_dir = tempdir())
try(head(ato_tax_expenditures("latest")))
#> Error in ato_tax_expenditures("latest") : 
#>   TEIS not found on data.gov.au.
#>  Fetch manually from <https://treasury.gov.au/publication/p2025-721342>
#>  then pass the URL to `ato_download()`.
options(op)
# }