(1) For each of the 1997-98, 1998-99 and 1999-2000 financial years, what was the tax revenue forgone by the Commonwealth resulting from salary sacrificing for school fees.

(2) For each of the 1997-98, 1998-99 and 1999-2000 financial years, what was the tax revenue forgone by the Commonwealth resulting from donations and payments to building funds and other similar funds in private schools.

(3) What other tax benefits are available to parents and guardians in respect of children in private schools.

(4) For each of the benefits described in (3), what was the resulting tax revenue forgone by the Commonwealth in each of the 1997-98, 1998-99 and 1999-2000 financial years.

(1) The Commissioner of Taxation advises that such detailed information in relation to salary sacrifice arrangements is not available for any of the years in question.

However, it should be noted that salary sacrifice for school fees and other school related expenses will generally create a fringe benefit tax liability for the employer - which is equal to or greater than the income tax that the parent would otherwise have paid. While concessional FBT arrangements apply to parents who are employees of hospitals, public benevolent institutions and FBT rebatable organisations, these have recently been reduced as part of the new tax system.

(2) The individual tax return form contains a deduction label for gifts or donations. No further break up of the total claims is available because such information is not requested from taxpayers under current arrangements.

(3) and (4) There are no other benefits available to parents or guardians of private school students through the taxation system.