Outback Steakhouse, Inc. and Affiliates
Notes to Consolidated Financial Statements



8. Income Taxes

Provision for income taxes consisted of the following (in thousands):

                                                           Years Ended December 31,
                                                     2000           1999            1998   
Federal:
    Current                                        $ 63,606       $ 46,656        $ 37,936
    Deferred                                          9,075         11,146           5,197 
                                                     72,681         57,802          43,133 
State:
    Current                                           4,543          7,363           9,261
    Deferred                                            648          1,759           1,244 
                                                      5,191          9,122          10,505 
                                                   $ 77,872       $ 66,924        $ 53,638 
The Company's effective tax rate differs from the federal statutory rate for the following reasons:
                                                           Years Ended December 31,
                                                       2000           1999            1998 
Income taxes at federal statutory rate                 35.0%          35.0%           35.0%
State taxes, net of federal benefit                     2.5            3.3             4.0
Earnings not subject to corporate income taxes                        (1.2)           (0.8)
Other, net                                             (1.9)          (2.1)           (3.5)
Total                                                  35.6%          35.0%           34.7%
The income tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities are as follows:
                                                          December 31
                                                     2000             1999  
Deferred income tax assets (in thousands):     
Insurance reserves                                $   5,076        $  6,737
Advertising expense reserves                          1,544           1,164
Intangibles                                          12,705          13,285
Other, net                                            1,830             852 
                                                     21,155          22,038 
Deferred income tax liabilities (in thousands):
Depreciation                                         35,537          26,697 
                                                     35,537          26,697 
Net deferred tax liability                        $ (14,382)       $ (4,659)
                                               

   As discussed in Notes 10 and 17, the Company's net income included earnings attributable to Tedesco in all periods presented. Tedesco had elected under Subchapter S of the Internal Revenue Code to have their shareholders pay any federal income tax due on their earnings. Although Tedesco's income prior to the merger is included in the Company's consolidated financial statements, the Company is not required to pay income taxes on the income since they are the responsibility of the Tedesco shareholders.