MAJOR COMPONENTS OF TOTAL TAXATION REVENUE
Income taxes levied on individuals in 2014-15 represented 41.1% of total taxation revenue, up from 37.4% in 2009-10. In comparison, income taxes levied on enterprises represented 16.5%.
GST revenue in 2014-15 represented 12.7% of total taxation revenue for all levels of government.
Other taxes on the use of goods and performance of activities in 2014-15 represented 1.4% of total taxation revenue, down from 2.9% in 2013-14, largely driven by the carbon tax repeal.
MAJOR COMPONENTS OF TOTAL TAXATION, All Levels of Government |
|
| | 2009-10 | 2010-11 | 2011-12 | 2012-13 | 2013-14 | 2014-15 |
| | % | % | % | % | % | % |
|
Taxes on income | | | | | | |
| Income taxes levied on individuals | 37.4 | 38.5 | 39.3 | 39.2 | 39.1 | 41.1 |
| Income taxes levied on enterprises(a) (b) | 18.1 | 18.0 | 19.4 | 18.7 | 17.6 | 16.5 |
| Income taxes levied on non-residents | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 | 0.4 |
Employers' payroll taxes | | | | | | |
| General taxes (payroll tax) | 4.9 | 4.8 | 4.9 | 4.8 | 4.7 | 4.8 |
| Other employers' labour force taxes | 0.2 | 0.1 | 0.1 | 0.2 | 0.2 | 0.2 |
Taxes on property | | | | | | |
| Taxes on immovable property | 5.6 | 5.5 | 5.3 | 5.2 | 5.4 | 5.6 |
| Taxes on financial and capital transactions | 4.0 | 3.8 | 3.3 | 3.4 | 4.0 | 4.5 |
Taxes on provision of goods and services | | | | | | |
| General taxes (sales tax) | 0.4 | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 |
| Goods and services tax (GST) | 13.9 | 13.4 | 12.5 | 12.1 | 12.7 | 12.7 |
| Excises and levies | 7.6 | 7.4 | 6.7 | 6.3 | 6.1 | 5.5 |
| Taxes on international trade | 1.7 | 1.6 | 1.8 | 2.0 | 2.1 | 2.4 |
| Taxes on gambling | 1.5 | 1.4 | 1.4 | 1.3 | 1.2 | 1.3 |
| Taxes on insurance | 1.4 | 1.4 | 1.4 | 1.3 | 1.3 | 1.2 |
Taxes on the use of goods and performance of activities | | | | | | |
| Motor vehicle taxes | 2.1 | 2.1 | 2.0 | 2.0 | 2.0 | 2.1 |
| Franchise taxes | - | - | - | - | - | - |
| Other | 1.0 | 1.3 | 1.2 | 2.9 | 2.9 | 1.4 |
Total taxation revenue | 100 | 100 | 100 | 100 | 100 | 100 |
|
- nil or rounded to zero (including null cells) |
(a) Includes petroleum resource rent taxes.
(b) Includes income tax paid by superannuation funds on contributions payable on behalf of individuals. |