A1A.362.

Taxes on income, profits and capital gains (TC 1) is further classified into:

• income and capital gains taxes levied on individuals (TC 11);
• income and capital gains taxes levied on enterprises (TC 12); and
• income taxes levied on non-residents (TC 13).

A1A.363.

Income and capital gains taxes levied on individuals (TC 11) consists of taxes levied on the net income of, and capital gains made by, resident households, individual proprietorships and partnerships. This category is further classified into:

• personal income tax (TC 111);
• government health insurance levy (TC 112);
• mining withholding tax (TC 113);
• capital gains tax on individuals (TC 114);
• prescribed payments by individuals (TC 115);
• fringe benefits tax (TC 116); and
• income and capital gains taxes levied on individuals not elsewhere classified (TC 119).

A1A.364.

Personal income tax (TC 111) consists of taxes levied on the net income or profits (that is, gross income minus allowable tax deductions) of individuals. Such taxes are usually levied on the total declared or presumed income from all sources of the person concerned including compensation of employees (such as wages, salaries, tips, fees, commissions and fringe benefits), property income (such as interest, dividends, rent and royalty incomes) and pensions (such as taxable portions of social security, pension, annuity, life insurance and other retirement benefit distributions) after deducting certain allowances in accordance with tax laws.

Includes: Personal income tax deducted by employers; taxes on the income of the owners of unincorporated enterprises; income taxes on the income of family estates and trusts where the beneficiaries are individuals.

A1A.365.

Government health insurance levy (TC 112) consists of a tax on the income of taxpayers who do not have other health insurance cover, to finance the payment of Commonwealth medical and hospital benefits (Medibank in operation during the period 1 October 1976 to 1 November 1978, Medicare from 1 February 1984).

A1A.366.

Mining withholding tax (TC 113) consists of income tax on royalty payments made after 30 June 1979 to Aboriginal people and Aboriginal groups and bodies, in respect of mining and exploration activities on Aboriginal land. Whilst the liability for the tax rests with the Aboriginal people, the tax payable is deducted from the mining royalty payments and paid directly by the mining companies involved.

A1A.367.

Capital gains tax on individuals (TC 114) consists of taxes levied on capital gains made by resident households, individual proprietorships and partnerships. They are usually payable on nominal, rather than real, capital gains and on realised, rather than unrealised, capital gains.

A1A.368.

Prescribed payments by individuals (TC 115) consists of taxes collected from individuals by the Commonwealth under the Prescribed Payments System (PPS). The PPS was an income tax collection system that applied to certain industries. Under the PPS, employers were obliged to deduct specific amounts of tax from payments made to sub-contractors. The PPS was incorporated into the Pay-as-you-go taxation system which was introduced in July 2000.

A1A.369.

Fringe benefits tax (TC 116) consists of taxes collected from employers in relation to fringe benefits accruing to employees.

A1A.370.

Income and capital gains taxes levied on individuals not elsewhere classified (TC 119) consists of income taxes levied on individuals other than personal income tax, the government health insurance levy, mining withholding tax, capital gains tax, prescribed payments by individuals and fringe benefits tax.

Includes: Taxes on winnings from lotteries or gambling; amounts collected from non-custodial parents under child support legislation.

A1A.371.

Income and capital gains taxes levied on enterprises (TC 12) consists of taxes levied on the net profits and capital gains made by resident trading and financial enterprises. This category is further classified into:

• company income tax (TC 121);
• income tax paid by superannuation funds (TC 122);
• capital gains taxes on enterprises (TC 123);
• prescribed payments by enterprises (TC 124);
• income and capital gains taxes levied on enterprises not elsewhere classified (TC 129).

Excludes: Taxes assessed on gross sales or turnover.

A1A.372.

Company income tax (TC 121) consists of taxes levied on the net income or profits (that is, gross income minus allowable tax deductions) of trading and financial enterprises.

Includes: Mineral Resource Rent Tax; Petroleum Resource Rent Tax.

A1A.373.

Income tax paid by superannuation funds (TC 122) consists of taxes levied on the profits made by superannuation funds. The tax varies according to the portfolio mix chosen by the fund. Superannuation funds investing in government securities are subject to lower tax assessment and may be exempt under certain circumstances.

A1A.374.

Capital gains taxes on enterprises (TC 123) consists of taxes levied on capital gains which form part of the taxable income of trading and financial enterprises. They are usually payable on nominal, rather than real, capital gains and on realised, rather than unrealised, capital gains.

A1A.375.

Prescribed payments by enterprises (TC 124) consists of taxes collected from enterprises by the Commonwealth under the Prescribed Payments System (PPS). The PPS was an income tax collection system that applied to certain industries. Under the PPS, employers were obliged to deduct specific amounts of tax from payments made to sub-contractors. The PPS was incorporated into the Pay-as-you-go taxation system which was introduced in July 2000.

A1A.376.

Income and capital gains taxes levied on enterprises not elsewhere classified (TC 129) consists of income and capital gains taxes levied on enterprises that cannot be classified to company income tax (TC 121), income tax paid by superannuation funds (TC 122), capital gains taxes on enterprises (TC 123) or prescribed payments by enterprises (TC 124).

A1A.377.

Income taxes levied on non-residents (TC 13) consists of taxes specifically levied on non-residents (either individuals or corporations) on income derived in Australia. This category is further classified into:

• dividend withholding tax (TC 131);
• interest withholding tax (TC 132); and
• income taxes levied on non-residents not elsewhere classified (TC 139).

A1A.378.

Dividend withholding tax (TC 131) consists of taxation payments by companies levied on dividends accruing to non-residents of Australia.

A1A.379.

Interest withholding tax (TC 132) consists of taxation payments by companies levied on interest accruing to non-residents of Australia.

A1A.380.

Income taxes levied on non-residents not elsewhere classified (TC 139) consists of income taxes levied on non-residents other than dividend and interest withholding taxes.

Excludes: Withholding tax on royalties (classified to taxes on the use of goods and performance of activities levied on non-residents (TC 536)).

A1A.381.

Taxes on employers’ payroll and labour force (TC 2) consists of taxes payable by enterprises assessed either as a proportion of the wages and salaries paid or as a fixed amount per person employed. This category is further classified into:

• taxes on employers' payroll and labour force (TC 21).

A1A.382.

Taxes on employers' payroll and labour force (TC 21) is further classified into:

• payroll taxes (TC 211);
• superannuation guarantee charge (TC 212); and
• taxes on employers' payroll and labour force not elsewhere classified (TC 219).

Excludes:   Payments earmarked for social security schemes (not applicable in Australia); taxes paid by employees themselves out of their wages or salaries (classified to the appropriate category within income and capital gains taxes levied on individuals (TC 11)).

A1A.383.

Payroll taxes (TC 211) consists of payroll taxes levied on a broad range of industries.

A1A.384.

Superannuation guarantee charge (TC 212) consists of charges paid by employers under the Superannuation Guarantee Charge Act 1992.

A1A.385.

Taxes on employers' payroll and labour force not elsewhere classified (TC 219) consists of taxes on employers' payroll and labour force that cannot be classified to payroll taxes (TC 211) or superannuation guarantee charge (TC 212).

Includes: Stevedoring industry charges.

A1A.386.

Taxes on property (TC 3) consists of taxes payable on the use, ownership or transfer of wealth. These comprise taxes on immovable property (TC 31), and estate, inheritance and gift taxes (TC 32).

A1A.387.

Taxes on immovable property (TC 31) consists of taxes levied regularly on the use or ownership of immovable property, which includes land, buildings and other structures. These taxes may be levied on proprietors, tenants or both. The tax is usually calculated as a percentage of an assessed property value that is based on a notional rental income, sales price, capitalised yield or other characteristics such as size or location. This category is further classified into:

• land taxes (TC 311);
• municipal rates (TC 312);
• metropolitan improvement rates (TC 313);
• property owner’s contributions to fire brigades (TC 314); and
• taxes on immovable property not elsewhere classified (TC 319).

A1A.388.

Land taxes (TC 311) consists of taxes on the ownership of land based on the assessed value of the land.

A1A.389.

Municipal rates (TC 312) consists of levies imposed by local government authorities on the assessed value of property for the purpose of financing the provision of ordinary local services.

Excludes: Amounts collected with municipal rates but identified as charges for direct supply of goods and services such as water and sewerage rates and garbage charges.

A1A.390.

Metropolitan improvement rates (TC 313) consists of levies on property owners intended specifically for financing the planning and development of land within the metropolitan region.

Includes: Levies used for the acquisition of land for the development of metropolitan parks; support of regional studies; financing open space improvements.

A1A.391.

Property owners' contributions to fire brigades (TC 314) consists of levies imposed on property owners to contribute to financing fire protection services.

A1A.392.

Taxes on immovable property not elsewhere classified (TC 319) consists of other taxes on owners or users of immovable property that cannot be classified to land taxes (TC 311), municipal rates (TC 312), metropolitan improvement rates (TC 313) or property owner’s contributions to fire brigades (TC 314).

Includes: Taxes usually collected to finance specific services such as control of vermin or noxious weeds.

Excludes: Charges for direct supply of goods and services such as water and sewerage rates.

A1A.393.

Estate, inheritance and gift taxes (TC 32) consists of taxes on transfers of property at death and on gifts. This category comprises estate, inheritance and gift taxes (TC 321).

A1A.394.

Estate, inheritance and gift taxes (TC 32) consists of taxes on transfers of property at death and on gifts, including gifts made between living members of the same family to avoid or minimise the payment of inheritance taxes.

Includes: Estate taxes; inheritance taxes.

A1A.395.

Taxes on provision of goods and services (TC 4) consists of taxes that become payable as a result of the production, sale, transfer, leasing or delivery of goods and rendering of services, or as a result of their use for own consumption or own capital formation. This category is further classified into:

• general taxes on provision of goods and services (TC 41);
• excises (TC 42);
• taxes on international trade (TC 43);
• taxes on gambling (TC 44);
• taxes on insurance (TC 45); and
• taxes on financial and capital transactions (TC 46).

Excludes: Taxes levied on the use of goods or on permission to use goods or to perform activities (classified to taxes on the use of goods and performance of activities (TC 5)).

A1A.396.

General taxes on provision of goods and services (TC 41)consists of taxes levied at manufacturer/production, wholesale or retail level. It includes single stage taxes and cumulative multistage taxes, where “stage” refers to a stage of production or distribution. This category is further classified into:

• sales tax (TC 411); and
• goods and services tax (GST) (TC 412).

Excludes: Taxes levied on international trade and transactions (classified to taxes on international trade (TC 43)).

A1A.397.

Sales tax (TC 411) consists of all general taxes levied on sales at one stage only, whether at manufacturing or production stages or on wholesale or retail trade. Please note that this classification item has been superseded since 1 July 2000 by goods and services tax (GST) (TC 412) but remains part of the GFS classifications in order to maintain the time series. In Australia, sales tax was a single stage tax designed substantially to fall on sales by manufacturers and wholesalers to retailers. The sales tax applied to goods only and not to services. Second hand goods that were used in Australia were not ordinarily taxed, but imported goods that had been used overseas were normally taxable in a similar fashion to new goods. Although termed a sales tax, the levy was not limited to sales only. Where goods had not already borne tax, it would (for example) fall on the leases of those goods or on the application of those goods to a taxpayer’s own use. It may have also been levied on importation of goods where they were not imported for sale by wholesalers, e.g. where they were imported by retailers or consumers. The tax was payable on what was termed a ‘sale value’ which was equivalent to a fair wholesale price.

Excludes: Taxes levied on international trade and transactions (classified to taxes on international trade (TC 43)).

A1A.398.

Goods and services tax (GST) (TC 412) consists of the GST which is a broad based tax on the supply of goods and services at virtually all stages of production and distribution, but which is ultimately charged in full to the final purchaser. The GST commenced from 1 July 2000. The GST is described as a deductible tax because producers are not usually required to pay the government the full amount of the tax they invoice to their customers, as they are permitted to deduct the amount of tax they have been invoiced on their own purchases of goods and services intended for intermediate consumption or fixed capital formation.

Includes: GST revenue receivable by the Commonwealth Government gross of the cost of collection but net of input tax credits.

A1A.399.

Excises (TC 42) consists of taxes levied as a product specific unit tax on a predefined limited range of goods. Excises may be imposed at any stage of production or distribution and are usually assessed as a specific charge per unit based on characteristics by reference to the value, weight, strength or quantity of the product. Excises are not limited to those taxes collected under Excise Acts and include taxes on water, electricity, gas, energy and agricultural production. If a tax collected principally on imported goods also applies, or would apply, under the same law to comparable domestically produced goods, then the revenue from this tax is classified as arising from excises rather than from import duties. This principle applies even if there is no comparable domestic production or no possibility of such production. This category is further classified into:

• excises on crude oil, LPG and petroleum products (TC 421);
• excises on beer and potable spirits (TC 422);
• excises on tobacco products (TC 423);
• Excise Act duties not elsewhere classified and refunds of Excise Act duties (TC 424);
• agricultural production taxes (TC 425);
• levies on statutory corporations (TC 426); and
• excises not elsewhere classified (TC 429).

Excludes: Taxes levied exclusively on the importation of goods (classified to customs duties on imports (TC 431)).

A1A.400.

Excises on crude oil, LPG and petroleum products (TC 421) consists of excises levied on the production of crude oil and naturally occurring LPG from Australian fields. The levy varies depending on volume and quality of the crude oil and the date the field came into production. It also consists of excises levied on petroleum products.

Includes: Duties collected under the Excise Act; diesel fuel oil tax.

A1A.401.

Excises on beer and potable spirits (TC 422) consists of Excise Act duties levied on beer and potable spirits.

A1A.402.

Excises on tobacco products (TC 423) consists of Excise Act duties levied on tobacco products.

A1A.403.

Excise Act duties not elsewhere classified and refunds of Excise Act duties (TC 424) consists of Excise Act duties that cannot be classified to excises on crude oil, LPG and petroleum products (TC 421), excises on beer and potable spirits (TC 422) or excises on tobacco products (TC 423) and all refunds under the Excise Act.

A1A.404.

Agricultural production taxes (TC 425) consists of levies raised on specified agricultural products usually assessed by reference to weight or quantity. Liability may be assessed at any stage of processing or distribution.

Includes: Taxes levied on wool, dairy products, poultry, cattle, sheep, wheat and wine grapes.

A1A.405.

Levies on statutory corporations (TC 426) consists of contributions which are required under legislation to be paid by specified statutory corporations to State / territory governments. The taxes are a fixed proportion of the revenue earned by statutory corporations.

Excludes: Taxes assessed on amounts equivalent to net profits and capital gains by State and Territory governments (classified to dividend income (including tax equivalents) (ETF 1132, SDC)).

A1A.406.

Excises not elsewhere classified (TC 429) consists of excises that cannot be classified to Excise Act duties not elsewhere classified and refunds of Excise Act duties (TC 424), agricultural production taxes (TC 425) or levies on statutory corporations (TC 426).

A1A.407.

Taxes on international trade (TC 43) consists of taxes that become payable when goods cross the national or customs frontiers of the economic territory, or when transactions in services exchange between residents and non-residents. This category is further classified into:

• customs duties on imports (TC 431);
• customs duties on exports (TC 432);
• agricultural produce export taxes (TC 433); and
• taxes on international trade not elsewhere classified (TC 439).

A1A.408.

Customs duties on imports (TC 431) consists of all levies and duties payable on goods of a particular kind because they are entering the country or services because they are delivered by non-residents to residents. The duties may be determined on a specific or ad valorem basis but they must be restricted by law to imported products. The various charges and exemptions which apply are based on country of origin, type of goods and value or quantity of goods.

Includes: Duties levied under the customs tariff schedule and its annexes; surtaxes that are based on the customs tariff schedule; consular fees; tonnage charges; statistical taxes; fiscal duties; surtaxes not based on the customs tariff schedule.

Excludes: Taxes collected on imports as part of a general tax on goods (classified to goods and services tax (GST) (TC 412)); excises applicable to both imported and domestically produced goods (classified to the appropriate category within excises (TC 42)).

A1A.409.

Customs duties on exports (TC 432) consists of levies that become payable on goods that are transported out of the country or services that are provided to non-residents by residents.

Excludes: Agricultural produce export taxes (classified to agricultural produce export taxes (TC 433)).

A1A.410.

Agricultural produce export taxes (TC 433) consists of taxes payable on specified agricultural produce exported from Australia. The tax rate is usually based on the quantity of products exported.

A1A.411.

Taxes on international trade not elsewhere classified (TC 439) consists of taxes on international trade that cannot be classified to customs duties on imports (TC 431), customs duties on exports (TC 432) or agricultural produce export taxes (TC 433).

A1A.412.

Taxes on gambling (TC 44) consists of taxes levied on gambling and betting stakes. These taxes may be collected either from the gambler as a percentage of his/her stake or from entities providing the gambling service either as a licence fee or percentage of their gross income from gambling. This category is further classified into:

• taxes on government lotteries (TC 441);
• taxes on private lotteries (TC 442);
• taxes on gambling devices (TC 443);
• casino taxes (TC 444);
• race and other sports betting taxes (TC 445); and
• taxes on gambling not elsewhere classified (TC 449).

Includes: Taxes on lottery tickets, poker machines, casinos, racing and football pools.

Excludes: Taxes on individual gains from gambling.

A1A.413.

Taxes on government lotteries (TC 441) consists of taxes on the profits of lotteries, "lotto" games, etc. organised by the government.

Excludes: Revenue share of privately organised lotteries.

A1A.414.

Taxes on private lotteries (TC 442) consists of stamp duties levied on, licences for and share of gross revenue of privately organised lotteries, 'lotto' games, football pools, etc.

A1A.415.

Taxes on gambling devices (TC 443) consists of taxes and licences imposed on clubs for the operation of poker machines and other gambling devices. The licence fee may be assessed as a percentage of gross profits generated by the club's poker machines or as a fixed rate that is dependent on the number and classes of machines operated by the club. These imposts are regarded as taxes (not fees from regulatory services) because of the substantial revenue they generate. A club may be granted a refund in proportion to its expenditure on community welfare.

Excludes: Revenue raised from the issue of bingo permits (classified to taxes on gambling not elsewhere classified (TC 449)).

A1A.416.

Casino taxes (TC 444) consists of licence fees and taxes levied on the holders of casino licences. Taxes and licence fees may be assessed as a proportion of gross profit or according to a fixed rate. The fees are deemed to be taxes, (not fees from regulatory services) because of the substantial revenue they generate.

A1A.417.

Race and other sports betting taxes (TC 445) consists of taxes levied on all forms of racing and other sports.

Includes: On-course and off-course betting; stamp duty on betting instruments; bookmakers’ licences and registration fees; taxes on gross revenue of bookmakers.

A1A.418.

Taxes on gambling not elsewhere classified (TC 449)consists of taxes levied on forms of gambling that cannot be classified to taxes on government lotteries (TC 441), taxes on private lotteries (TC 442), taxes on gambling devices (TC 443), casino taxes (TC 444) or race and other sports betting taxes (TC 445).

Includes: Revenue raised from the issue of bingo permits.

A1A.419.

Taxes on insurance (TC 45) consists of taxes levied specifically on insurance companies. This category is further classified into:

• insurance companies’ contributions to fire brigades (TC 451);
• third party insurance taxes (TC 452); and
• taxes on insurance not elsewhere classified (TC 459).

Includes: Taxes levied on insurance premiums; contributions collected to finance services which reduce insurable risk.

A1A.420.

Insurance companies' contributions to fire brigades (TC 451) consists of levies imposed on insurance companies to contribute to financing fire-fighting protection services.

A1A.421.

Third party insurance taxes (TC 452) consists of surcharges and stamp duties on third party insurance premiums.

A1A.422.

Taxes on insurance not elsewhere classified (TC 459) consists of taxes on insurance that cannot be classified to insurance companies’ contributions to fire brigades (TC 451) or third party insurance taxes (TC 452).

Includes: Stamp duties on insurance (other than third party insurance); contributions of insurance companies to Workers Compensation Board Funds and Casual Fire Fighters Compensation Funds.

A1A.423.

Taxes on financial and capital transactions (TC 46) consists of taxes levied on the change in ownership of property, except those classified as gifts, inheritance or estate transactions. This category is further classified into:

• financial institutions transactions taxes (TC 461);
• government borrowing guarantee levies (TC 462);
• stamp duties on conveyances (TC 463);
• stamp duty on shares and marketable securities (TC 464);
• other stamp duties on financial and capital transactions (TC 465); and
• taxes on financial and capital transactions not elsewhere classified (TC 469).

Includes: Taxes levied on the purchase and sale of non-financial or financial assets including foreign exchange or securities; taxes on cheques; taxes levied on specific legal transactions such as validation of contracts and the sale of immovable property.

Excludes: Taxes on use of goods and performance of activities (classified to taxes on the use of goods and performance of activities (TC 5)); taxes on immovable property (classified to taxes on immovable property (TC 31)).

A1A.424.

Financial institutions transactions taxes (TC 461) consists of taxes on debits or credits to accounts with financial institutions.

Includes: State / territory government duties on credits to accounts held with financial institutions.

Excludes: Stamp duties on cheques (classified to other stamp duties on financial and capital transactions (TC 465)).

A1A.425.

Government borrowing guarantee levies (462) consists of guarantee fees/charges levied on the borrowings of public authorities by government.

A1A.426.

Stamp duties on conveyances (TC 463) consists of the revenue earned from stamp duty on conveyances and transfer of real estate, business and other property.

Excludes: Stamp duties on motor vehicle registration (classified to stamp duty on vehicle registrations (TC 512)); taxes on insurance (classified to taxes on insurance (TC 45)); taxes on gambling (classified to taxes on gambling (TC 44)).

A1A.427.

Stamp duty on shares and marketable securities (TC 464) consists of the revenue earned from stamp duty on transfers of shares and marketable securities.

Excludes: Stamp duties on motor vehicle registration (classified to stamp duty on vehicle registrations (TC 512)); taxes on insurance (classified to taxes on insurance (TC 45)); taxes on gambling (classified to taxes on gambling (TC 44)).

A1A.428.

Other stamp duties on financial and capital transactions (TC 465) consists of the revenue earned from stamps affixed to or franked on documents which evidence financial and capital transactions.

Includes: Stamp duties on contracts, cheques, admission tickets and sales receipts.

Excludes: Stamp duties on conveyances (classified to stamp duty on conveyances (TC 463)); shares and marketable securities (classified to stamp duty on shares and marketable securities (TC 464)); motor vehicle registration (classified to stamp duty on vehicle registration (TC 512)); insurance (classified to taxes on insurance (TC 45)); gambling (classified to taxes on gambling (TC 44)).

A1A.429.

Taxes on financial and capital transactions not elsewhere classified (TC 469) consists of taxes on financial and capital transactions that cannot be classified to financial institutions transactions taxes (TC 461), government borrowing guarantee levies (TC 462), stamp duties on conveyances (TC 463), stamp duty on shares and marketable securities (TC 464) or other stamp duties on financial and capital transactions (TC 465).

A1A.430.

Taxes on the use of goods and performance of activities (TC 5) consists of taxes levied for the issuance of a licence or permit that are not commensurate with the cost of the control function of government. This category is further classified into:

• motor vehicle taxes (TC 51);
• franchise taxes (TC 52); and
• other taxes on use of goods and performance of activities (TC 53).

Excludes: Taxes levied on the value or quantity of the goods themselves (classified to taxes on provision of goods and services (TC 4 )).

A1A.431.

Motor vehicle taxes (TC 51) consists of taxes levied on the use of motor vehicles or permission to use motor vehicles, whether paid by households or enterprises. These levies are treated as taxes rather than regulatory fees because of the significant amount of revenue they generate. This category is further classified into:

• stamp duty on vehicle registration (TC 511);
• road transport and maintenance taxes (TC 512);
• heavy vehicle registration fees and taxes (TC 513);
• other vehicle registration fees and taxes (TC 514); and
• motor vehicle taxes not elsewhere classified (TC 519).

Excludes: Taxes on third party insurance (classified to TC 452 Third party insurance taxes); taxes on motor vehicles as property or net wealth; tolls for the use of roads, bridges and tunnels.

A1A.432.

Stamp duty on vehicle registration (TC 511) consists of stamp duties imposed on motor vehicle registration and transfer.

A1A.433.

Road transport and maintenance taxes (TC 512) consists of taxes levied on the carriage of goods and passengers by road including taxes collected specifically for road maintenance. These taxes are often assessed on the basis of weight of vehicle using the road.

A1A.434.

Heavy vehicle registration fees and taxes (TC 513) consists of motor vehicle registration, transfer and number plate fees for vehicles with a gross vehicle mass greater than 4.5 tonnes.

A1A.435.

Other vehicle registration fees and taxes (TC 514) consists of motor vehicle registration, transfer and number plate fees for vehicles other than those with a gross vehicle mass greater than 4.5 tonnes.

Excludes: Heavy vehicle registration fees and taxes (classified to heavy vehicle registration fees and taxes (TC 515)).

A1A.436.

Motor vehicle taxes not elsewhere classified (TC 519) consists of motor vehicle taxes that cannot be classified to stamp duty on vehicle registration (TC 511), road transport and maintenance taxes (TC 512), heavy vehicle registration fees and taxes (TC 513) or other vehicle registration fees and taxes (TC 514).

A1A.437.

Franchise taxes (TC 52) consists of taxes levied in respect of the permission to sell certain goods. This category is further classified into:

• gas franchise taxes (TC 521);
• petroleum products franchise taxes (TC 522);
• tobacco franchise taxes (TC 523);
• liquor franchise taxes (TC 524); and
• franchise taxes not elsewhere classified (TC 529).

A1A.438.

Gas franchise taxes (TC 521) consists of licence fees levied on gas suppliers. The fee is assessed by reference to the supplier’s previous gross receipts of gas retailed to the public.

A1A.439.

Petroleum products franchise taxes (TC 522) consists of licence fees paid by petroleum wholesalers and petroleum retailers to conduct their business. The tax may be assessed on the marked or prescribed value or volume of petroleum products sold.

A1A.440.

Tobacco franchise taxes (TC 523) consists of fees collected from wholesale tobacco merchants and retail tobacconists for licences that people in the business of tobacco wholesaling or retailing are required to hold. The taxes are usually assessed on the basis of value sold.

A1A.441.

Liquor franchise taxes (TC 524) consists of fees collected for licences and permits to supply liquor. These taxes are levied on hotelkeepers, wholesale and retail liquor merchants and clubs. These fees are regarded as taxes, not fees from regulatory services, because of the substantial revenue they generate. The fees are usually assessed on the basis of volume and alcoholic content of sales. Some States offer an exemption or concession to encourage consumption of low alcohol liquor.

Includes: Permits for the supply of liquor with meals.

A1A.442.

Franchise taxes not elsewhere classified (TC 529) consists of franchise taxes that cannot be classified to gas franchise taxes (TC 521), petroleum products franchise taxes (TC 522), tobacco franchise taxes (TC 523) or liquor franchise taxes (TC 524).

A1A.443.

Other taxes on use of goods and performance of activities (TC 53) consists of taxes on the use of goods or in respect of permission to use goods or perform activities that cannot be classified to motor vehicle taxes (TC 51) or franchise taxes (TC 52). This category is further classified into:

• broadcasting station licences (TC 531);
• television station licences (TC 532);
• departure tax (TC 533);
• clean energy and related taxes (TC 534);
• taxes on the use of goods or performance of activities by non-residents (TC 535); and
• other taxes on the use of goods and performance of activities not elsewhere classified (TC 539).

Includes: Permits to carry on a business which provides a service, such as broadcasting and television services; pollution taxes not based on the value of particular goods; taxes in respect of permission to perform an activity, such as departure tax.

A1A.444.

Broadcasting station licences (TC 531) consists of fees for licences for commercial radio stations to transmit their service. The licence fees are classified as taxes (not fees from regulatory services) because of the substantial revenue they raise. The tax is assessed on gross earnings.

A1A.445.

Television station licences (TC 532) consists of fees for licences for commercial television stations to transmit their service. The licence fees are classified as taxes (not fees from regulatory services) because of the substantial revenue they raise. The tax is assessed on gross earnings.

A1A.446.

Departure tax (TC 533) consists of the levy imposed on all people leaving Australia.

A1A.447.

Clean energy and related taxes (TC 534) consists of taxes levied on greenhouse gas emissions.

A1A.448.

Taxes on the use of goods and performance of activities levied on non-residents (TC 535) consists of taxes levied on the use of goods or performance of activities in Australia by non-residents.

Includes: Withholding tax on royalties; payments by non-residents for a licence or permit to conduct extraction operations on sub-soil assets.

A1A.449.

Other taxes on the use of goods and performance of activities not elsewhere classified (TC 539) consists of other taxes levied on the use of goods or performance of activities that cannot be classified to motor vehicle taxes (TC 51), franchise taxes (TC 52); broadcasting station licences (TC 531), television station licences (TC 532), departure tax (TC 533), clean energy and related taxes (TC 534) or taxes on the use of goods or performance of activities by non-residents (TC 535).

Includes: Entertainment taxes.