The legislators overtly set two tax rates which are applied to profits arising from exports and domestic sales, respectively. Often the export tax is zero. The veneer wears thin as peculiar export subsidies are awarded, adorned as tax-abatements. The legislators' true intention is meant to be disguised when exporters are privileged to make write-offs for $200 while they have actually only incurred $100 of designated expenditure. Indirect subsidies are handed out when exporters are authorised to claim as tax deductions from company profits more expenditure than the have spent. Machinery for the manufacture of export merchandise can frequently be imported tariff-free. When the capital goods are used solely for the stated purpose. In the seventies Australia was proud of its comprehensive Market Development Allowance. The covered a host of business costs such as market research, visits to foreign countries, advertising in non-Australian periodicals, the fares of executives travelling abroad, the salaries of employees stationed outside Australia.