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The Taxpayers Guide 2014-2015, 26th Edition

Book Description

Answer your questions and maximise returns with this easy-to-follow tax guide

The Taxpayers Guide 2014 – 2015: 26th Edition is the complete guide to understanding the Australian tax system. Packed with tax-saving strategies and helpful advice, this clear, easy-to-follow guide is essential reading for taxpayers wanting to pay what they owe, but not a cent more. You'll find invaluable information, excellent advice and practical strategies for maximising returns, fully revised and updated for the 2014 – 2015 tax year. With handy reference tools like tax tables, rebates and offsets at your fingertips, you'll be able to solve both complex and everyday tax problems quickly and easily. This book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume.

Taxpayers Australia is a not-for-profit educational organisation dedicated to educating taxpayers on issues relating to tax and superannuation. This guide is the organisation's one-stop resource for understanding the tax system, providing plain-English guidance toward saving money and avoiding common traps. Comprehensively indexed and organised for easy navigation, the book provides the answers and insight you need in order to:

  • Understand income tax rates and deductions for individuals and contractors

  • Simplify superannuation and planning for retirement

  • Decipher capital gains, investments and trusts

  • Solve small business issues and straighten out payroll taxes

  • Australia's complex tax system presents many opportunities to miss out on savings. This comprehensive tax resource clarifies complicated guidelines and laws to help you sort out what you really owe. If you're tired of overpaying but wary of questionable advice, look to one of Australia's most trusted tax guides—The Taxpayers Guide 2014 – 2015.

    Table of Contents

    1. Copyright
    2. Preface
    3. Acknowledgements
    4. Taxpayers Australia
    5. Superannuation Australia
    6. TAI Practitioners & Advisers Ltd
    7. Products & Services
    8. Tax Education
    9. Chapter 1: Introduction
      1. 1.000 Contents
      2. 1.050 Glossary of abbreviations
      3. 1.060 2014-15 Federal Budget
    10. Chapter 2: Registered Tax Agent Regime
      1. 2.000 Registered Tax Agent Regime
        1. 2.100 The Tax Practitioners Board
        2. 2.150 Tax agents and consumer protection
      2. 2.200 Services covered by the Tax Agent regime
        1. 2.210 Tax agent service
        2. 2.220 BAS service
        3. 2.230 Exceptions to being classified a tax service or BAS service
      3. 2.300 Tax Agent and BAS agent Registration
        1. 2.310 Tax agent registration
        2. 2.350 BAS agent registration
        3. 2.360 Requirements for registering other entities as tax agents and BAS agents
      4. 2.400 Requirements to remain registered
      5. 2.500 Termination of Registration
    11. Chapter 3: Tax rates and offsets
      1. 3.000 Assessment notice
        1. 3.010 Personal income tax rates 2013-14
        2. 3.011 Income tax ready reckoner 2013-14
        3. 3.012 Income tax ready reckoner with LITO 2013-14
        4. 3.020 Personal income tax rates 2014-15
        5. 3.021 Income tax ready reckoner 2014-15
        6. 3.030 Reduced tax-free threshold
        7. 3.040 Income derived by minors
        8. 3.050 Medicare levy
        9. 3.060 Medicare levy surcharge
        10. 3.070 Above average special professional income
      2. 3.100 Tax offsets for individuals and Family benefits
        1. 3.110 Consolidated dependant (invalid and carer) tax offsets
        2. 3.120 Baby Bonus (maternity payment)
        3. 3.130 Child care tax rebate
        4. 3.140 Family tax benefit
        5. 3.150 Schoolkids Bonus
        6. 3.160 Medical expenses tax offset
        7. 3.170 Zone and overseas defence forces tax offsets
        8. 3.180 Mature age worker tax offset
        9. 3.190 Senior Australian and pensioner tax offset
        10. 3.200 Former pensioner tax offset and senior Australian tax offset
        11. 3.210 Beneficiary tax offset
        12. 3.220 Private health insurance tax offset
        13. 3.230 Delayed income tax offset
        14. 3.240 Medicare levy surcharge lump sum in arrears tax offset
    12. Chapter 4: Tax administration
      1. 4.000 Tax administration
        1. 4.020 Issues to be addressed by taxpayers
      2. 4.060 Australian taxation office
        1. 4.070 Lodging tax returns
        2. 4.080 Elections and notifications
      3. 4.100 Rulings
        1. 4.110 Public Rulings
        2. 4.120 Private Rulings
        3. 4.145 Private Ruling application checklist
        4. 4.150 Oral Rulings
        5. 4.160 Product Rulings
        6. 4.170 Class Rulings
        7. 4.180 Practice Statements
        8. 4.200 Objections
      4. 4.270 Self-amendments and Tax Office amendments
      5. 4.300 Reviews and appeals
        1. 4.305 Process for Federal Court tax disputes
        2. 4.360 Small Taxation Claims Tribunal
        3. 4.380 Settlement of taxation disputes
      6. 4.400 Tax audits
        1. 4.405 Audits and access
        2. 4.410 Know your rights
        3. 4.420 Taxpayers' Charter
        4. 4.430 Lodging a complaint against the Tax Office
        5. 4.450 Inspector-General of Taxation
        6. 4.460 Privacy Commissioner
        7. 4.485 Accounting working and advice papers
      7. 4.500 Anti-avoidance rules
        1. 4.510 Income tax anti-avoidance rules
        2. 4.520 GST anti-avoidance rules
        3. 4.530 FBT anti-avoidance rules
      8. 4.600 Penalties
        1. 4.630 Reasonable care
        2. 4.650 Calculation of penalties and interest
        3. 4.660 Interest
        4. 4.680 Fines
      9. 4.700 Tax records
    13. Chapter 5: Tax collection systems
      1. 5.000 Tax file number system
        1. 5.040 Applying for a tax file number
        2. 5.050 Tax file number privacy rules
      2. 5.100 Australian business number
      3. 5.200 PAYG withholding
      4. 5.300 Types of withholding
      5. 5.400 Payers' obligations and other matters
        1. 5.410 Declarations and PAYG withholding variation
        2. 5.420 Payers' obligations
      6. 5.500 HELP and SFSS
        1. 5.510 Higher Education Loan Program
        2. 5.520 Student Financial Supplement Scheme
      7. 5.600 PAYG withholding tax tables
      8. 5.700 PAYG instalments
        1. 5.730 Amount of PAYG instalments
      9. 5.800 Activity Statements
        1. 5.840 Completing an Activity Statement
        2. 5.850 Common problems with Activity Statements
    14. Chapter 6: Companies
      1. 6.000 Companies
        1. 6.100 Definition of a company
        2. 6.150 Public unit trusts taxed as companies
        3. 6.200 Debt/equity provisions
        4. 6.300 Loans, payments and debt forgiveness
        5. 6.350 Loans: Pre-December 1997
        6. 6.400 Carry forward losses
        7. 6.500 Tax consolidation
        8. 6.600 Bad debts
        9. 6.700 Lodgments
        10. 6.800 Dividend imputation system
        11. 6.820 Franking account tax return
        12. 6.850 Distribution statement
        13. 6.900 Anti-avoidance rules
    15. Chapter 7: Trusts
      1. 7.000 Trusts
        1. 7.150 Comparison of trust structures
        2. 7.170 Trustee distribution resolutions by 30 June
        3. 7.200 Family trusts
        4. 7.300 Trustee beneficiary reporting
        5. 7.350 TFN trust withholding rules
        6. 7.400 Service trusts
        7. 7.500 Trading trusts
        8. 7.600 Calculating trust income
        9. 7.700 Taxing trusts and beneficiaries
        10. 7.800 Other CGT consequences
        11. 7.900 Trust losses and bad debts
        12. 7.950 Deceased estates
    16. Chapter 8: Partnerships
      1. 8.000 Partnerships
        1. 8.100 Definition of partnership
        2. 8.110 Jointly derived income
        3. 8.120 Existence of a partnership
        4. 8.200 Tax treatment of a partnership
        5. 8.300 Partnership changes
        6. 8.400 Tax returns
    17. Chapter 9: Comparison of structures
      1. 9.000 Comparison of structures
      2. 9.020 Overview of structures
      3. 9.050 Tax rates
      4. 9.300 Early stage venture capital limited partnership
      5. 9.400 Clubs, societies and associations
      6. 9.500 Bodies corporate
    18. Chapter 10: Small business entity framework
      1. 10.000 SBE framework
        1. 10.100 Overview
        2. 10.200 Eligibility
        3. 10.230 Grouping provisions
        4. 10.300 Small business entity concessions
        5. 10.400 Accounting methods & transitional measures (STS taxpayers)
        6. 10.500 Simplified trading stock rules
        7. 10.600 Simplified depreciation rules
        8. 10.700 Prepayments
    19. Chapter 11: Assessable income
      1. 11.000 Assessable income
        1. 11.005 Characteristics of assessable income
        2. 11.010 Calculating taxable income
        3. 11.020 Residency
        4. 11.030 Deriving income
        5. 11.050 Employment income and allowances
        6. 11.060 Non-cash business benefits
      2. 11.100 Frequent flyer, Reward Programs and club benefits
      3. 11.200 Lump sum payments on termination of employment
        1. 11.210 Employment termination payments
        2. 11.240 Genuine redundancy and early retirement scheme payments
        3. 11.250 Invalidity payments
        4. 11.260 Unused annual leave
        5. 11.270 Unused long service leave
      4. 11.300 Investment income
      5. 11.400 Interest
      6. 11.500 Rental income
      7. 11.600 Royalty income
      8. 11.700 Dividends
        1. 11.740 Franking credit trading rules
      9. 11.760 Other assessable income
        1. 11.770 Profit-making undertaking
        2. 11.780 Land sold under conditional or instalment contracts
        3. 11.790 Income from leasing arrangements
      10. 11.800 Life policy bonuses
      11. 11.850 Employee share schemes
        1. 11.860 Former Division 13A rules
      12. 11.900 Exempt income
        1. 11.910 Organisations exempt from income tax
      13. 11.950 Non-assessable non-exempt income
    20. Chapter 12: Capital gains tax
      1. 12.000 Capital gains tax
        1. 12.010 Step 1: Did a CGT event happen?
      2. 12.020 The CGT events
        1. 12.050 Step 2: Did the CGT event involve a CGT asset?
        2. 12.070 Step 3: Does an exemption or concession apply?
        3. 12.090 Step 4: Is there a capital gain or capital loss?
        4. 12.160 Step 5: Calculating the capital gain or capital loss
        5. 12.190 Step 6: Does a rollover provision apply?
        6. 12.200 Step 7: Maintain appropriate CGT records
        7. 12.250 Special CGT rules
        8. 12.300 Exemption for main residence
        9. 12.350 Joint tenants and tenants in common
        10. 12.450 Rolling over assets
        11. 12.455 Involuntary disposals
        12. 12.460 Marriage breakdown
        13. 12.465 Strata title conversions
        14. 12.466 Superannuation funds
        15. 12.468 Scrip for scrip rollover
        16. 12.470 Tax relief for demergers
        17. 12.472 Demutualisation
        18. 12.475 Business reorganisation
        19. 12.510 Asset transfers between certain group companies
        20. 12.515 Value shifting
        21. 12.525 Small business CGT concessions
        22. The four small business CGT concessions
        23. 12.535 Capital losses transferred within a wholly-owned group of companies
        24. 12.550 Partnerships and CGT
        25. 12.600 Trusts and CGT
        26. 12.650 CGT and estate beneficiaries
        27. 12.675 Listed investment companies and CGT
        28. 12.700 CGT and foreign residents
        29. 12.750 Leases
        30. 12.800 Investments: Shares, rights and options
        31. 12.840 Controlled foreign companies and CGT
        32. 12.900 Renewal or disposal of statutory licences
        33. 12.925 Liquidators' distributions
        34. 12.950 Compensation
    21. Chapter 13: General deductions
      1. 13.000 Checklist of employment-related claims
      2. 13.100 Substantiation
        1. 13.120 Written evidence
        2. 13.140 Overtime meal allowances
        3. 13.145 Minor work expenses ($300 threshold)
      3. 13.160 Travel expenses
        1. 13.180 Travel claims within Australia 2014-15
        2. 13.187 Claims by long distance truck drivers
        3. 13.190 Overseas travel allowances
        4. 13.200 Travel claims: Overseas 2014-15
        5. 13.205 Travel claims: Overseas 2013-14
        6. 13.210 Summary of substantiation requirements
      4. 13.220 Car expenses
        1. 13.225 Car expense substantiation
        2. 13.260 Log book method: Worked example
        3. 13.265 Exemptions from substantiation
        4. 13.280 Disposal of car
        5. 13.290 Car parking expenses
      5. 13.300 Work-related clothing
      6. 13.400 Superannuation deductions
      7. 13.500 Entertainment expenses
      8. 13.600 Home office expenses
      9. 13.700 Self-education expenses
      10. 13.800 Donations and gifts
      11. 13.900 Tax-related deductions
      12. 13.950 Carry forward tax losses
    22. Chapter 14: Business deductions
      1. 14.000 Checklist of business deductions
      2. 14.050 Business deductions
      3. 14.170 Prepayment of expenses
      4. 14.190 Negative gearing
      5. 14.200 Trading stock
      6. 14.400 Debt forgiveness
      7. 14.450 Losses from non-commercial business activities
      8. 14.600 Capital protected Borrowings
      9. 14.700 Forestry managed investment schemes
    23. Chapter 15: Deductions for capital expenditure
      1. 15.000 Capital allowance write-offs for non-SBE regime taxpayers
        1. 15.010 Depreciation (decline in value)
        2. 15.020 Depreciation flow chart
        3. 15.030 Depreciating assets costing $300 or less
        4. 15.040 Low-value pool
        5. 15.050 Software development pool
        6. 15.060 Selection of depreciation method
        7. 15.070 Balancing adjustment events
        8. 15.080 Rollover relief for certain CGT events
        9. 15.085 Luxury vehicles
        10. 15.088 Leases of luxury cars
        11. 15.090 Primary production
        12. 15.100 Mining, infrastructure and environmental protection
      2. 15.110 Blackhole expenditure
      3. 15.160 Effective Life Tables for Depreciating Assets
      4. 15.180 temporary investment allowance deduction
      5. 15.200 Capital Works
      6. 15.500 Research and Development
      7. 15.600 environmental expenditure
      8. 15.700 Australian film investments
      9. 15.800 capital allowance clawback
    24. Chapter 16: The personal services income rules
      1. 16.000 The personal services income rules
        1. 16.100 Personal services income
        2. 16.200 Personal services business
        3. 16.300 Effect of the PSI rules
        4. 16.400 PSI earned through PSEs: The attribution rules
        5. 16.500 PAYG withholding obligations
        6. 16.600 Application of the general anti-avoidance provisions to PSBs
    25. Chapter 17: Investments
      1. 17.000 Investments
        1. 17.100 Revenue or capital
        2. 17.200 Investment earnings
        3. 17.300 Capital gains
        4. 17.400 Typical investment products
        5. 17.420 Australian shares
        6. 17.440 Managed investments
        7. 17.500 Specialised investment products
        8. 17.600 Common deductions allowable to investors
        9. 17.700 Common mistakes
        10. 17.800 Investment structures
        11. 17.900 Other taxation issues
    26. Chapter 18: Rental property
      1. 18.000 Rental property
        1. 18.100 Assessable income
        2. 18.150 Rental business
        3. 18.200 Deductions
        4. 18.300 Capital works
        5. 18.350 Decline in value of a depreciating asset
        6. 18.360 Residential rental property assets
        7. 18.400 Holiday houses and family arrangements
        8. 18.500 FBT and rental properties
        9. 18.600 GST and rental properties
    27. Chapter 19: Superannuation
      1. 19.000 Superannuation: An overview
        1. 19.001 Summary of key measures announced in Budget 2014-15
      2. 19.002 Thresholds
        1. 19.008 Contribution acceptance and deductibility table<span xmlns="http://www.w3.org/1999/xhtml" xmlns:epub="http://www.idpf.org/2007/ops" xmlns:m="http://www.w3.org/1998/Math/MathML" xmlns:svg="http://www.w3.org/2000/svg" class="superscript">1</span> 2014-15 2014-15
      3. 19.010 Contributions
        1. 19.015 Acceptance of contributions
        2. 19.020 Concessional (before-tax) contributions
        3. 19.030 Non-concessional (after-tax) contributions
        4. 19.040 Contribution caps
        5. 19.050 Excess contributions and excess contributions tax
        6. 19.060 Tax file numbers and superannuation
        7. 19.065 Reportable superannuation contributions
        8. 19.070 Types of contributions
        9. 19.080 Contributions made to non-complying superannuation funds
        10. 19.085 Form of contribution
        11. 19.090 Other amounts
        12. 19.095 Superannuation and fringe benefits tax
      4. 19.100 Superannuation entities and rules
      5. 19.250 Penalties
      6. 19.260 Splitting superannuation and family law
      7. 19.265 Superannuation and same-sex relationships
      8. 19.270 Superannuation and bankruptcy
      9. 19.275 Superannuation and insolvency administrations
      10. 19.280 First Home Saver Accounts
      11. 19.285 Mysuper
      12. 19.288 superStream
      13. 19.300 Taxing superannuation entities
        1. 19.310 Tax return lodgments for superannuation funds
        2. 19.320 When tax is payable by superannuation entities
      14. 19.500 Superannuation guarantee
      15. 19.530 Superannuation Guarantee Charge
      16. 19.560 Choice of Fund
      17. 19.570 Portability
      18. 19.580 Small amounts of employer superannuation
      19. 19.590 Retirement savings accounts
      20. 19.600 Taxation of superannuation benefits
      21. 19.660 Rollovers
      22. 19.670 Departing Australia superannuation payment
      23. 19.680 Terminal illness
      24. 19.700 Income streams
        1. 19.710 Transition to retirement income streams
        2. 19.720 Income stream standards
      25. 19.800 Non-complying superannuation funds
    28. Chapter 20: Retirement
      1. 20.000 Retirement
        1. 20.100 Phases of superannuation
        2. 20.200 Transition to retirement
      2. 20.300 Government incentives
        1. 20.310 Mature Age Worker tax offset
        2. 20.320 Pension Bonus Scheme
        3. 20.330 Salary sacrifice to superannuation
      3. 20.400 Centrelink age benefits
        1. 20.410 Age Pension benefits
        2. 20.430 Means tests
      4. 20.500 Certain other Centrelink benefits
    29. Chapter 21: Primary producers
      1. 21.000 Primary producers
        1. 21.100 What is a primary producer?
        2. 21.200 Income of primary producers
        3. 21.400 Livestock
        4. 21.490 Valuing horses as trading stock
        5. 21.500 Deductions
        6. 21.600 Capital improvements
        7. 21.700 Managed investment schemes
        8. 21.800 Farm management deposits
        9. 21.850 Fuel tax credits
        10. 21.900 Averaging income
    30. Chapter 22: International taxation
      1. 22.000 Taxation OF foreign income derived by residents
        1. 22.010 Foreign source income – individuals
        2. 22.020 Foreign source income – business
      2. 22.100 Taxation of non-residents
        1. 22.110 Non-resident businesses
        2. 22.120 Non-resident individuals
        3. 22.130 Capital gains and investment returns
        4. 22.140 Withholding tax as a final tax
      3. 22.200 Double taxation agreements
        1. 22.210 Broad concepts
        2. 22.220 Australia’s double tax agreements
        3. 22.230 Certificates of residency
        4. 22.240 Other international agreements
      4. 22.300 Foreign exchange translation
        1. 22.310 Conversion of foreign currency amounts
        2. 22.320 Realisation of foreign currency gains and losses
        3. 22.330 Elections
        4. 22.340 Foreign exchange rates
      5. 22.400 Foreign Income Tax Offsets
        1. 22.410 Entitlement to a foreign income tax offset
        2. 22.420 Foreign losses
      6. 22.500 conduit foreign income
      7. 22.550 trust distributions to non-residents
      8. 22.560 investment manager regime
      9. 22.600 Foreign hybrids
      10. 22.700 Thin capitalisation
        1. 22.710 Key features of the thin capitalisation rules
        2. 22.720 Outward investing entities
      11. 22.800 anti-tax-deferral regimes
        1. 22.810 Outline of the current system
        2. 22.820 Controlled foreign companies
        3. 22.830 Transferor trusts
        4. 22.840 Accruals taxation reform
      12. 22.900 Transfer pricing
        1. 22.910 The former transfer pricing rules (to 30 June 2013)
        2. 22.920 The current transfer pricing rules
        3. 22.930 Treasury discussion papers
    31. Chapter 23: Goods and services tax: Overview
      1. 23.000 Overview of GST
        1. 23.010 How GST works
      2. 23.100 Taxable supply
        1. 23.170 GST on taxable supplies
        2. 23.200 Creditable acquisitions and input tax credits
      3. 23.300 Input taxed supplies
      4. 23.400 GST-free supplies
        1. 23.410 Exports
        2. 23.420 GST and travel
        3. 23.430 Health goods and services
        4. 23.440 Education and childcare
        5. 23.450 Charitable activities
        6. 23.460 Supply of a going concern
        7. 23.470 Religious services
        8. 23.480 GST on food
        9. 23.490 Other GST-free supplies
    32. Chapter 24: Goods and services tax: Administration and special topics
      1. 24.000 Registration, Tax Periods and GST Accounting
        1. 24.100 How to account for GST
        2. 24.130 Special rules on attribution
        3. 24.200 Administration
      2. 24.300 Special topics
        1. 24.310 GST groups and joint ventures
        2. 24.320 Partnerships
        3. 24.330 Agency relationships and consignment sales
        4. 24.340 GST and real property
        5. 24.350 GST and non-residents
        6. 24.360 Simplified accounting methods
        7. 24.370 Hire purchase and leases
        8. 24.380 Special GST rules
      3. 24.410 GST and fringe benefits
      4. 24.420 GST and income tax
      5. 24.430 anti-avoidance
    33. Chapter 25: Fringe benefits tax
      1. 25.000 Fringe benefits tax: overview
      2. 25.050 FBT administration
      3. 25.100 Taxing fringe benefits
      4. 25.150 FBT and GST
      5. 25.200 FBT exemptions
      6. 25.250 Record keeping for FBT
      7. 25.300 Reportable fringe benefits
      8. 25.350 Car benefits
        1. 25.360 Valuing car benefits
        2. 25.370 Using the statutory formula method
        3. 25.380 Using the operating cost method
        4. 25.390 Leased cars
        5. 25.395 Calculating the FBT liability
      9. 25.400 Car parking benefits
        1. 25.410 Taxable value of a car parking benefit
      10. 25.450 Loan benefits
      11. 25.500 Debt waiver fringe benefits
      12. 25.550 Expense payment benefits
      13. 25.650 Housing benefits
      14. 25.700 Board and meals
      15. 25.750 Superannuation and FBT
      16. 25.800 Employees in remote areas
      17. 25.820 Residual fringe benefits
      18. 25.840 Living-away-from-home allowance
      19. 25.860 Property benefits
      20. 25.880 Airline transport fringe benefits
      21. 25.900 Entertainment
        1. 25.920 Entertainment: FBT and income tax
        2. 25.940 ‘Entertainment’ or ‘non-entertainment’
      22. 25.960 Tax-exempt body entertainment
      23. 25.980 Salary sacrifice arrangements
    34. Chapter 26: Payroll tax
      1. 26.000 Payroll tax
        1. 26.010 Definition of wages
        2. 26.020 Allowances
        3. 26.040 In which jurisdiction is payroll tax payable?
        4. 26.050 Objections and appeals
        5. 26.060 Due date for returns
        6. 26.070 Grouping of employers
        7. 26.100 Payments to contractors
        8. 26.160 Reducing ‘amounts taken to be wages’
        9. 26.200 Apprentice wages, rebates and grants
        10. 26.300 Payroll tax rates and thresholds
        11. 26.345 Deduction for interstate employers
        12. 26.350 Payments liable for payroll tax
    35. Chapter 27: Land tax
      1. 27.100 ACT land tax
      2. 27.200 Victorian land tax
      3. 27.300 NSW land tax
      4. 27.400 Queensland land tax
      5. 27.500 South Australian land tax
      6. 27.600 Western Australian land tax
      7. 27.700 Tasmanian land tax
      8. 27.800 Northern territory land tax
    36. Chapter 28: Duties & other taxes
      1. 28.000 Duties
        1. 28.010 Australian Capital Territory duties
        2. 28.020 Northern Territory duties
        3. 28.030 Victorian duties
        4. 28.040 New South Wales duties
        5. 28.050 Queensland duties
        6. 28.060 South Australian duties
        7. 28.070 Western Australian duties
        8. 28.080 Tasmanian duties
      2. 28.100 Other taxes
        1. 28.200 Luxury car tax
        2. 28.300 Wine equalisation tax
        3. 28.400 Carbon tax
        4. 28.500 Fuel tax credits
    37. Index
    38. End User License Agreement