Senator Siewert (Western Australia) asked the Minister representing the Treasurer, upon notice, on 10 July 2008:
With reference to Tax Expenditures Statement - 2007:
(1)
Can details be provided of how the department estimates the tax expenditures of capped exemptions for: (a) certain public and not-for-profit hospitals under Tax Expenditure Statement (TES) reference code D6; and (b) public benevolent institutions, excluding public hospitals, under TES reference code D8.
(2) (a)
How many people does the department estimate utilise the fringe benefits tax exemption for both categories in (1) above; and (b) what amount of tax does the department estimate is foregone by on average per person for each of these tax free thresholds.
(3)
What assumptions are made to calculate: (a) the number of people who take advantage of the capped exemption for both of the exemptions in (1) above, and the growth in numbers over the forward years; and (b) the amount of tax forgone for each person.
(4)
Can an explanation be provided for the significant discrepancy in tax expenditure estimates from 2006 to 2007 in the capped exemption for public benevolent institutions (excluding public hospitals) under TES reference code D8.