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Tasmanian local government taxation consists entirely of the municipal general rate. The fire levy is not treated as revenue of local government in GFS, as it collected on behalf of the State Fire Commission. Only the fees retained for collecting the fire levy are included as local government revenue. Service components of annual rates and charges, such as those for water, sewerage and garbage, are included in sales of goods and services.

LOCAL TOTAL PUBLIC SECTOR OPERATING STATEMENT, Tasmania
				1998-99	1999-2000	2000-01
Item				$m	$m	$m
	GFS Revenue
		Taxation revenue		149	150	164
		Current grants and subsidies		63	72	68
		Sales of goods and services		177	189	191
		Interest income		8	9	10
		Other		28	19	32
		Total		425	439	465
less
	GFS Expenses
		Gross operating expenses
			Depreciation	121	123	121
			Employee expenses	124	135	138
			Other operating expenses	154	154	173
			Total	399	412	431
			Interest expense	15	15	15
			Grants and transfers	11	12	9
			Total	424	438	455
equals
	GFS Net Operating Balance			1	1	9
less
	Net acquisition of non-financial assets			-14	-13	-4
equals
	GFS Net Lending(+)/Borrowing(-)			15	14	14
Source: Government Finance Statistics, Australia (Cat. no. 5512.0) and ABS data available on request, Government Finance Statistics Collection.