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5506.0 - Taxation Revenue, Australia, 2001-02  
Previous ISSUE Released at 11:30 AM (CANBERRA TIME) 23/05/2003   
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TOTAL TAXATION REVENUE

Components

Total taxation revenue collected in Australia rose 1.5% from $213,741 million in 2000-2001 to $216,915 million in 2001-02 due mainly to increased revenue from:

  • income taxes levied on individuals and
  • goods and services tax.

These increases in revenue were offset by large decrease in revenue from income taxes levied on enterprises.

MAJOR COMPONENTS OF TOTAL TAXATION

1998-99
1999-2000
2000-01
2001-02
Change from 2000-01 to 2001-02
Contribution to total taxes
2001-02
$m
$m
$m
$m
%
%

Taxes on income
Income taxes levied on individuals
75,553
83,788
77,425
87,250
12.7
40.2
Income taxes levied on enterprises
25,677
29,516
42,221
31,782
-24.7
14.7
Income taxes levied on non-residents
1,079
1,215
1,215
-
-
-
Employers payroll taxes
General taxes (payroll tax)
8,229
8,734
9,272
9,415
1.5
4.3
Other employers labour force taxes
3,151
3,467
3,537
3,760
6.3
1.7
Taxes on property
Taxes on immovable property
8,052
8,447
9,070
9,507
4.8
4.4
Taxes on financial and capital transactions
8,393
9,667
9,750
9,684
-0.7
4.5
Taxes on provision of goods and services
General taxes (sales tax)
15,215
15,644
1,976
791
-60.0
0.4
Goods and services tax (GST)
-
-
23,854
27,389
14.8
12.6
Excises and levies
14,391
14,660
19,487
20,265
4.0
9.3
Taxes on international trade
3,615
3,799
4,606
5,214
13.2
2.4
Taxes on gambling
4,147
4,420
3,568
3,707
3.9
1.7
Taxes on insurance
2,009
2,139
2,403
2,836
18.0
1.3
Taxes on the use of goods and performance of activities
Motor vehicle taxes
3,921
3,911
4,033
4,291
6.4
2.0
Franchise taxes
5,688
5,819
325
13
-96.0
-
Other taxes
963
915
1,001
1,010
0.9
0.5
Total
180,081
196,141
213,741
216,915
1.5
100.0

- nil or rounded to zero (including null cells)


Proportion of gross domestic product (GDP)

Total taxation revenue, as a percentage of GDP, decreased from 31.9% in 2000-2001 to 30.4% in 2001-02. Taxation revenue for the Commonwealth, as a percentage of GDP, decreased from 26.0% in 2000-2001 to 24.9% in 2001-02, while state and local taxation revenue also fell from 5.8% of GDP in 2000-2001 to 5.6% in 2001-02.

Graph: Proportion of gross domestic product



Commonwealth Revenue

Commonwealth government taxation revenue, including taxes from other levels of government and Commonwealth public corporations, rose 1.3% from $175,010 million in 2000-2001 to $177,237 million in 2001-02. In 2001-02, Commonwealth taxation comprised 81.7% of taxation revenue from all levels of government. For 2001-2002, the personal income tax figure also includes income taxes on non-residents. The following graph shows Commonwealth taxation revenue derived from selected taxes, as a percentage of GDP, for the period 1998-99 to 2001-02.

graph: commonwealth revenue




State and local revenue

State and local government taxation revenue including taxes received from other levels of government and taxes on public corporations, increased 2.6% from $38,995 million in 2000-2001 to $40,002 million in 2001-02. State and local government taxation comprised 18.4% of total taxation revenue. The following graph shows state and local government taxation revenue derived from selected taxes, as a percentage of GDP, for the period 1998-99 to 2001-02.

Graph: state and local revenue



Per capita taxation

The amount of taxation per head of resident population, by jurisdiction, is shown in the following table below.

TAXATION PER CAPITA

1998-99
1999-2000
2000-01
2001-02
Level of government
$
$
$
$

State and local
New South Wales
2,512
2,658
2,356
2,329
Victoria
2,241
2,347
2,090
2,134
Queensland
1,669
1,744
1,515
1,656
South Australia
1,945
2,138
1,812
1,830
Western Australia
2,079
2,156
1,870
1,894
Tasmania
1,713
1,782
1,507
1,491
Northern Territory
1,967
1,998
1,301
1,396
Australian Capital Territory
2,002
2,186
2,001
1,799
Average
2,167
2,285
2,005
2,034
Commonwealth
7,352
7,952
9,000
9,012
Australia
9,499
10,222
10,992
11,029


Note: Based on Australian Demographic Statistics, September quarter 2002 (cat. no. 3101.0)


MAJOR FACTORS AFFECTING TAXATION REVENUE IN 2001-02

The amount of taxation revenue collected in a particular year can be affected by a number of factors including:
  • a change in the rate of a tax or levy;
  • the introduction or abolition of a tax or levy;
  • one-off special payments;
  • additional or fewer collection periods during the financial year;
  • changes to payment arrangements and
  • other factors such as economic conditions, population growth, etc.

Major factors affecting taxation revenue in 2001-2002 are outlined below. This information has been derived from budget statements and annual reports published for the Commonwealth and state governments.


Commonwealth Government

TAXES ON INCOME

  • Income tax levied on individuals rose by around $9.8 billion or 11.3%. This growth was caused by $2.0 billion in other withholding taxes levied on non-residents, previously reported under taxes levied on non-residents now being included in other PAYG tax collections which are classified as Personal Income Taxes; PAYG withholding collections on individuals increasing by $3.9 billion and revenue from the Medicare Levy increased by $3 billion, both as a result of higher growth in wages and increased employment. Lower tax refunds also contributed to the growth of personal income tax collections.
  • Company income taxes fell by $10.4 billion in 2001-2002. The factors causing this decrease are a higher concentration of payments in 2000-2001 than 2001-2002, due to 2000-2001 being the transition year to the new tax system, and the lowering of the company tax rate from 34% to 30%.
  • Income taxes paid by superannuation funds decreased by $1.3 billion. This largely reflects the bringing forward of superannuation tax payments under PAYG in 2000-2001. Lower net capital gains by superannuation funds were also responsible for this decrease.
  • Withholding taxes on non-residents are no longer separately identifiable under PAYG and are now covered by personal income taxes.


TAXES ON PROVISION OF SERVICES
  • Revenue from the goods and services tax (GST) increased in 2001-2002 by $3.5 billion or 12.9%.
  • Sales tax decreased by $1.2 billion as a result of the phasing out of the Wholesale sales tax scheme under the new tax system arrangements.
  • Excise duties increased by $611 million during 2001-2002 because of higher fuel and diesel excises resulting from higher crude oil prices relative to the previous year and taxpayers' preference for using Diesel Fuel Rebate scheme instead of the upfront duty-free option.
  • The $80 million in levies on statutory corporations relates to the Universal Services Levy imposed on telecommunications companies for the purpose of funding services in regional Australia.
  • Taxes on international trade increased by $608 million, reflecting an increased level of imports that attract customs duty.


State governments

TAXES ON EMPLOYERS' PAYROLL AND LABOUR FORCE
  • The total taxation revenue for all states relating to employers payroll taxes increased in 2001-2002 by $174 million. This increase is linked to an overall increase in employment, although for Tasmania and the ACT, their individual totals declined.

    TAXES ON PROPERTY
    • Financial institutions transaction taxes were down in all states during 2001-2002. This is due to abolition of Financial Institutions Duty and Debits Tax since July 1, 2000.
    • Stamp duties an conveyances increased from the previous year by $2.0 billion as a direct result of the residential housing boom.

      TAXES ON PROVISION OF GOODS AND SERVICES
      • Taxes on insurance grew by $561 million in 2001-2002 mainly as a result of the increase in the tax base (premiums) since the collapse of HIH.
      • Taxes on gambling machines increased from $2.1 billion in 2000-2001 to $2.2 billion in 2001-2002. The biggest individual increase for this item was in Victoria where it grew by $102 million. This was due to an additional $1,200 levy on gambling machines in that state.

        TAXES ON USE OF GOODS AND PERFORMANCE OF ACTIVITIES
        • The amount of revenue earned by the states from Franchise taxes shrunk from $325 million in 2000-2001 to just $13 million in 2001-2002.

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